TOC & Its Implications on Management Accounting

Debra A. Smith, Eric W. Noreen and James T. (Cor) MacKey

Info

Level of TOC knowledge acquired:

Introductory

Length:

224 pages

Designed for:

Business owners and Consultants

Topics:

Finance and Measurements

Application:

Throughput Accounting

Language:

English

Format:

Paperback

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This book demonstrates how throughput accounting rather than traditional cost accounting is the measurement tool required for business decisions.

This information is presented as an in-depth and impartial evaluation of the implementation of the Theory of Constraints at over 20 companies.

Seven of the case studies are described in detail, including the original thinking process with diagrams as constructed by the companies\' managers. Fascinating and enlightening reading! Sponsored by: THE INSTITUTE OF MANAGEMENT ACCOUNTANTS (USA), AND PRICE WATERHOUSE (FRANCE)

Sponsored by: THE INSTITUTE OF MANAGEMENT ACCOUNTANTS (USA), AND PRICE WATERHOUSE (FRANCE)

This book demonstrates how throughput accounting rather than traditional cost accounting is the measurement tool required for business decisions.

This information is presented as an in-depth and impartial evaluation of the implementation of the Theory of Constraints at over 20 companies. Seven of the case studies are described in detail, including the original thinking process with diagrams as constructed by the companies' managers. Fascinating and enlightening reading!