haku: @author Mills, T. / yhteensä: 6
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| Tekijä: | Campbell, R. Brewer, P. Mills, T. |
| Otsikko: | Designing an information system using activity-based costing and the theory of constraints |
| Lehti: | Journal of Cost Management
1997 : JAN-FEB, VOL. 11:1, p. 16-25 |
| Asiasana: | DESIGN MANAGEMENT INFORMATION THEORIES |
| Kieli: | eng |
| Tiivistelmä: | Many accountants, industrial engineers, and manufacturing managers have been debating the merits of activity-based costing (ABC) and the theory of constraints (TOC). Most people who debate this question are entirely committed to either to ABC or to TOC, arguing that only one can be a source of relevant information for management decision making. This article argues that ABC and TOC can play complementary roles in the design of a manufacturing information system. |
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