ECONOMIC-THEORY, COST ACCOUNTING AND THEORY OF CONSTRAINTS - AN EXAMINATION OF RELATIONSHIPS AND PROBLEMS

被引：8

作者：

SPENCER, MS

机构：

[1] Department of Management, College of Business Administration, University of Northern Iowa, Cedar Falls, IA

来源：

INTERNATIONAL JOURNAL OF PRODUCTION RESEARCH | 1994年 / 32卷 / 02期

关键词：

20;

D O I：

10.1080/00207549408956934

中图分类号：

T [工业技术];

学科分类号：

08 ;

摘要：

The theory of constraints (TOC) is a production planning and control system reported to improve manufacturing performance surpassing both materials-requirement planning and just-in-time systems. One requirement of TOC is the assumption of 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 a description of how the TOC method operates at The Trane Company (Macon, GA) and how the cost accounting aspect of TOC was used to evaluate the addition of a new product line proposed by marketing.

引用

页码：299 / 308

页数：10

共 20 条

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