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Author:Galloway, D.
Waldron, D.
Title:Throughput accounting : the need for a new language for manufacturing.
Journal:Management Accounting (London)
1988 : NOV, VOL. 66:10, p. 34-35
Index terms:MANUFACTURING
COST ACCOUNTING
Language:eng
Abstract:The first in a series of 5 articles on costing as a universal language to support decision making, examining traditional cost accounting misconceptions and 3 new concepts. The language of costing. Relationships between manufacturing response time, inventory, quality and profit. Costing procedures. Total factory cost. Manufacturing response time. Pricing policies, inventory, and profitability.
SCIMA record nr: 63502
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