摘要
After introducing a new management philosophy called Theory of Constraints (TOC), Dr Eli Goldratt 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. This paper applied 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, and greatly improves organizational performance.
After introducing a new management philosophy called Theory of Constraints (TOC), Dr Eli Goldratt 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. This paper applied 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, and greatly improves organizational performance.
基金
TheCountrySocialScienceFund(02CJY016)
ShanghaiAutoEducationFund Projectfrom2002to2003
关键词
约束
吞吐量
营业费用
TOC
theory of constraints
throughput contribution
strategy decision
operating expenses