基于TOC的会计成本核算法在战略决策中的实证研究

The Empirical Analysis of the Cost Accounting Based on TOC in the Field of Strategy Decision

研究了基于TOC的会计成本核算法在战略决策中的应用。基于TOC的会计成本核算法是由DrEliGoldratt提出的制约因素管理思想应用到会计领域,形成的一套成本核算指标体系。它的指标主要有产出贡献、库存及经营费用。把这一会计成本核算法运用到基于紧缩、成本及市场等三种战略决策中,采用Gedunken试验,并与传统的完全吸收式会计成本核算法进行了对比的实证研究。实证结果表明,在这三种战略决策的应用中,基于TOC的会计成本核算法优于传统的方法,使公司净利润增加明显,并极大的改善了组织性能。

Application of constraint-based cost accounting to strategy decision is researched in the paper. After Dr Eli Goldratt introduced a new management philosophy called Theory of Constraints (TOC), he applied it to the field of accounting, and formed a new set of measures for cost accounting. These measures are Throughput Contribution, Inventory and Operating Expenses. The paper applies the constraint-based cost accounting to three kinds of strategies decisions including contraction, cost and market, and uses the Gedunken experiment to do a contrastive research between the cost accounting based on TOC and the full-absorption cost accounting. The experiment proves that the cost accounting based on TOC outperforms the traditional cost accounting, clearly increases retained profits of corporation, and greatly improves organizational performance.