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Volumn 14, Issue 5, 2003, Pages 433-441

Integrating ABC and TOC for better manufacturing decision making

Author keywords

Activity based costing; Performance measurement; Throughput accounting

Indexed keywords

COST ACCOUNTING; DECISION MAKING; INFORMATION MANAGEMENT; MANAGEMENT INFORMATION SYSTEMS; PRODUCTION;

EID: 0041426226     PISSN: 09576061     EISSN: None     Source Type: Journal    
DOI: 10.1108/09576060310477834     Document Type: Review
Times cited : (29)

References (20)
  • 2
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    • Designing an information system using activity-based costing and the theory of constraints
    • January-February
    • Campbell, R., Brewer, P. and Mills, T. (1997), "Designing an information system using activity-based costing and the theory of constraints", Management Accounting, January-February, pp. 16-25.
    • (1997) Management Accounting , pp. 16-25
    • Campbell, R.1    Brewer, P.2    Mills, T.3
  • 5
    • 0003589808 scopus 로고    scopus 로고
    • The North River Press, Great Barrington, MA
    • Corbett, T. (1998), Throughput Accounting, The North River Press, Great Barrington, MA.
    • (1998) Throughput Accounting
    • Corbett, T.1
  • 6
    • 0003382385 scopus 로고    scopus 로고
    • Improve internal reporting with ABC and TOC
    • November
    • Demmy, S. and Talbott, J. (1998), "Improve internal reporting with ABC and TOC", Management Accounting, November, pp. 18-24.
    • (1998) Management Accounting , pp. 18-24
    • Demmy, S.1    Talbott, J.2
  • 8
    • 0013104066 scopus 로고    scopus 로고
    • Constraint-based profitability analysis: Stepping beyond the theory of constraints
    • July-August
    • Hall, R., Galambos, N.P. and Karlsson, M. (1997), "Constraint-based profitability analysis: stepping beyond the theory of constraints", Journal of Cost Management, July-August, pp. 6-10.
    • (1997) Journal of Cost Management , pp. 6-10
    • Hall, R.1    Galambos, N.P.2    Karlsson, M.3
  • 9
    • 0002813825 scopus 로고
    • ABC vs. TOC: It's a matter of time
    • Holmen, J.S. (1995), "ABC vs. TOC: it's a matter of time", Management Accounting, Vol. 76, pp. 37-40.
    • (1995) Management Accounting , vol.76 , pp. 37-40
    • Holmen, J.S.1
  • 10
    • 0002817590 scopus 로고
    • Integrating activity-based costing with the theory of constraints to enhance production-related decision-making
    • December
    • Kee, R. (1995), "Integrating activity-based costing with the theory of constraints to enhance production-related decision-making", Accounting Horizons, Vol. 9, December, pp. 48-61.
    • (1995) Accounting Horizons , vol.9 , pp. 48-61
    • Kee, R.1
  • 11
    • 0033640793 scopus 로고    scopus 로고
    • A comparative analysis of utilizing activity-based costing and the theory of constraints for making product-mix decisions
    • Kee, R. and Schmidt, C. (2000), "A comparative analysis of utilizing activity-based costing and the theory of constraints for making product-mix decisions", International Journal of Production Economics, Vol. 63, pp. 1-18.
    • (2000) International Journal of Production Economics , vol.63 , pp. 1-18
    • Kee, R.1    Schmidt, C.2
  • 12
    • 10644296551 scopus 로고
    • The current status of activity-based costing: An interview with Robin Cooper and Robert S. Kaplan
    • September
    • King, A. (1991), "The current status of activity-based costing: an interview with Robin Cooper and Robert S. Kaplan", Management Accounting, September, p. 25.
    • (1991) Management Accounting , pp. 25
    • King, A.1
  • 13
    • 0002042906 scopus 로고
    • Do we really need product cost? The theory of constraints alternative
    • Low, J. (1992), "Do we really need product cost? The theory of constraints alternative", Corporate Controller, Vol. 5, pp. 26-36.
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  • 14
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    • Theory of constraints and activity-based costing: Friends or foes?
    • MacArthur, J.B. (1993), "Theory of constraints and activity-based costing: friends or foes?", Journal of Cost Management, Summer, pp. 50-6.
    • (1993) Journal of Cost Management , vol.SUMMER , pp. 50-56
    • MacArthur, J.B.1
  • 16
    • 0001879466 scopus 로고
    • The product-mix decision: A comparison of TOC and ABC
    • Third Quarter
    • Patterson, C.M. (1992), "The product-mix decision: a comparison of TOC and ABC", Production and Inventory Management Journal, Third Quarter, pp. 80-5.
    • (1992) Production and Inventory Management Journal , pp. 80-85
    • Patterson, C.M.1
  • 18
    • 0002452171 scopus 로고
    • Using activity analysis to locate profitability drivers: ABC can support a theory of constraints management process
    • May
    • Spoede, C., Henke, E.O. and Umble, M. (1994), "Using activity analysis to locate profitability drivers: ABC can support a theory of constraints management process", Management Accounting, May, pp. 43-8.
    • (1994) Management Accounting , pp. 43-48
    • Spoede, C.1    Henke, E.O.2    Umble, M.3
  • 20
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    • Product-mix decisions under activity-based costing with resource constraints and non-proportional activity costs
    • Yahya-Zadeh, M. (1998), "Product-mix decisions under activity-based costing with resource constraints and non-proportional activity costs", Journal of Applied Business Research, Fall, pp. 39-45.
    • (1998) Journal of Applied Business Research , vol.FALL , pp. 39-45
    • Yahya-Zadeh, M.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.