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Volumn 41, Issue 4, 2003, Pages 819-828

Application of the TOC thinking processes to challenging assumptions of profit and cost centre performance measurement

Author keywords

[No Author keywords available]

Indexed keywords

CONSTRAINT THEORY; COSTS; DECISION MAKING; OUTSOURCING; SOCIETIES AND INSTITUTIONS;

EID: 0242301551     PISSN: 00207543     EISSN: None     Source Type: Journal    
DOI: 10.1080/0020754031000065539     Document Type: Article
Times cited : (8)

References (22)
  • 2
    • 0031221769 scopus 로고    scopus 로고
    • A cause-and-effect approach to analyzing performance measures
    • BOYD, L. H. and COX, J. F., 1997, A cause-and-effect approach to analyzing performance measures. Production and Inventory Management Journal, 3, 25-32.
    • (1997) Production and Inventory Management Journal , vol.3 , pp. 25-32
    • Boyd, L.H.1    Cox, J.F.2
  • 4
    • 0032296018 scopus 로고    scopus 로고
    • A cause and effect approach to analyzing performance measures: Part 2 - Internal plant operations
    • COX, J. F., DRAMAN, R. H., BOYD, L. H. and SPENCER, M. H., 1998, A cause and effect approach to analyzing performance measures: Part 2 - Internal plant operations. Production and Inventory Management Journal, 4, 25-33.
    • (1998) Production and Inventory Management Journal , vol.4 , pp. 25-33
    • Cox, J.F.1    Draman, R.H.2    Boyd, L.H.3    Spencer, M.H.4
  • 5
    • 0013235575 scopus 로고    scopus 로고
    • Transfer pricing effects on locally measured organizations
    • March/April
    • COX, J. F., HOWE W. G. and BOYD, L. H., 1997, Transfer pricing effects on locally measured organizations. Industrial Management, March/April, 20-30.
    • (1997) Industrial Management , pp. 20-30
    • Cox, J.F.1    Howe, W.G.2    Boyd, L.H.3
  • 7
    • 0013241238 scopus 로고
    • Service organization costing: A synchronised manufacturing approach
    • September/October
    • EDEN, Y. and RONEN, B., 1990, Service organization costing: a synchronised manufacturing approach. Industrial Management, September/October, 24-26.
    • (1990) Industrial Management , pp. 24-26
    • Eden, Y.1    Ronen, B.2
  • 8
    • 0013286527 scopus 로고
    • The hourly rate: Myth and reality
    • September/October
    • EDEN, Y. and RONEN, B., 1991, The hourly rate: myth and reality. Industrial Management, September/October, 28-30.
    • (1991) Industrial Management , pp. 28-30
    • Eden, Y.1    Ronen, B.2
  • 18
    • 0013286899 scopus 로고    scopus 로고
    • Oxford: Oxford University Press
    • SHAW, P., 1997, Logic and its Limits (Oxford: Oxford University Press).
    • (1997) Logic and its Limits
    • Shaw, P.1
  • 22
    • 0002452171 scopus 로고
    • Using activity analysis to locate profitability drivers
    • May
    • SPOEDE, C., HENKE, E. O., UMBLE, M., 1994, Using activity analysis to locate profitability drivers. Management Accounting, May, 43.
    • (1994) Management Accounting , pp. 43
    • Spoede, C.1    Henke, E.O.2    Umble, M.3


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.