The Role of Throughput Accounting in Making Decision in Small Batch Production Environment

Author:

Więcek DorotaORCID,Plinta DariuszORCID,Radwan KatarzynaORCID

Publisher

Springer Nature Switzerland

Reference26 articles.

1. Więcek, D., Więcek, D.: The influence of the methods of determining cost drivers values on the accuracy of costs estimation of the designed machine elements. In: Wilimowska, Z., Borzemski, L., Świątek, J. (eds) Information Systems Architecture and Technology: Proceedings of 38th International Conference on Information Systems Architecture and Technology – ISAT 2017. AISC, vol. 657. Springer, Cham (2018). https://doi.org/10.1007/978-3-319-67223-6_8

2. Dražić Lutilsky, I., Liović, D., Marković, M.: Throughput accounting: Profit-focused cost accounting method. Interdiscipl. Manage. Res. Xiv, 1382–1395 (2018)

3. Goldratt, E.M.: What is This Thing Called the Theory of Constraints? North River Press, Croton-on-Hudson (1990)

4. Pozo, H.: The theory of constraints: A case study as a strategic tooling in production management of asmall sized company. Espacios 32(2), 15–17 (2011)

5. CIMA: Theory of constraints and throughput accounting. Topic gateway series, vol. 23 (2005)

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