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9780884271161

Theory of Constraints and Its Implications for Management Accounting

Eric W. Noreen; Debra A. Smith; James T. (Cor) MacKey

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9780884271161: Theory of Constraints and Its Implications for Management Accounting

This book demonstrates how throughput accounting rather than traditional cost accounting is the measurement tool required for business decisions. This information is presented as an in-depth and impartial evaluation of the implementation of the Theory of Constraints at over 20 companies. Seven of the case studies are described in detail, including the original thinking process with diagrams as constructed by the companies' managers. Fascinating and enlightening reading!

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Eric W. Noreen; Debra A. Smith; James T. (Cor) MacKey Author
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