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Theory of Constraints in Management Accounting by Tjoa Han Hwa is a document available to read on EtoBox.
This document discusses a paper presented at the 7th International Days of Statistics and Economics in Prague from September 19-21, 2013. The paper analyzes the impact of the Theory of Constraints (TOC) on management accounting. TOC focuses on identifying the constraints that limit throughput in a system and aims to continuously improve them. The document provides background on traditional cost accounting approaches and outlines how TOC developed its own methodology called throughput accounting. It will com
- Author
- Tjoa Han Hwa
- Language
- EN