About this document
Throughput Accounting Principles Explained by 居蓉 is a document available to read on EtoBox.
The document discusses throughput accounting, a production management approach focused on maximizing sales revenue minus material costs, while addressing bottlenecks in production processes. It outlines the steps for managing bottlenecks, calculating the throughput accounting ratio (TPAR), and improving TPAR through various strategies. Additionally, it provides examples and exercises related to multi-product decision-making and the application of throughput accounting principles.
- Author
- 居蓉
- Language
- EN