论有效产出会计管理系统下的绩效评价体系——基于约束理论

On Performance Appraisal System under Throughput Accounting Management System——Based on Theory of Constraint

由于传统成本会计管理系统在企业决策上的局限性,"阿米巴"、"内部核算交易"、"有效产出会计"等现代财务管理体系应运而生。有效产出会计作为约束理论的产物,在西方国家的制造业、服务业以及非营利组织中都有广泛应用,在我国的研究则多局限于生产决策,且缺乏基于有效产出会计管理系统所设定的绩效评价体系。本文通过对传统成本管理系统和有效产出会计管理系统进行比较,引进新型评价指标并阐述其现实意义,意在推进有效产出会计在我国的应用。

Due to the limitation of traditional costing accounting management system,modern financial management system such as Amoeba,internal accounting transaction and throughput accounting emerged.As product of Theory of Constraint,throughput accounting has been widely applied in manufacturing,service and nonprofit organizations in western countries,but limited to production decision application in China,and lacks performance appraisal system based on throughput accounting management system.Through comparison of traditional costing accounting management system with throughput accounting management system,this article introduces new evaluating indicators and explains their meaning in reality,intends to impel the application of throughput accounting in our country.