haku: @author Spencer, M. S. / yhteensä: 7
viite: 5 / 7
| Tekijä: | Spencer, M. S. |
| Otsikko: | Economic theory, cost accounting and theory of constraints. An examination of relationships and problems (Kostenrechnungssystem) |
| Lehti: | International Journal of Production Research
1994 : FEB, VOL. 32:2, p. 299-308 |
| Asiasana: | |
| Vapaa asiasana: | KOSTENTHEORIE, WIRTSCHAFTSTHEORIE, FERTIGUNGSSTEUERUNG, FERTIGUNGSPLANUNG |
| Kieli: | eng |
| Tiivistelmä: | The theory of constraints (TOC) is a production planning and control system that improves manufacturing performance surpassing both materials requirement planning and just-in-time systems. One requirement of TOC is a cost accounting system that is very different from traditional cost accounting. This study examines the conflict between traditional cost accounting and TOC accounting, presents how the TOC method operates at The Trane Company and how the cost accounting aspect of TOC was used to evaluate the addition of a new product line prosposed by marketing. |
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