haku: @indexterm PRODUCT MIX / yhteensä: 47
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| Tekijä: | Atwater, B. Gagne, M. |
| Otsikko: | The theory of constraints versus contribution margin analysis for product mix decisions |
| Lehti: | Journal of Cost Management
1997 : JAN-FEB, VOL. 11:1, p. 6-15 |
| Asiasana: | THEORIES DEALER SPREADS PRODUCT MIX |
| Kieli: | eng |
| Tiivistelmä: | Although many articles have compared the theory of constraints (TOC) with absorption costing methods, there have been no rigorous comparisons of TOC with other cost accounting approaches to decision making. This articles examines the similarities and differences between TOC and the contribution margin approach to managerial decision making. In the detailed example given in this article, TOC provides a better solution than contribution margin analysts. Sensitivity analysis is used to gain further insight into the differences between the two approaches. |
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