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Accounting for throughput.(theory of constraints and throughput accounting)

By Dugdale, David; Jones, Colwyn
Publication: Management Accounting (British)
Date: Wednesday, May 1 1996

Eli Goldratt's theory of constraints (TOC) was found to be useful by a financial controller in a case study. The accountants at this firm were inspired to change their practices as a result of the influence of TOC. The company produces automobile supplies. The changes brought about were not as great as those which Goldratt recommends. They illustrate some of the problems involved, such as abandoning standard procedures for costing.

Last month we discussed the development of throughput ideas in Eli Goldratt's theory of constraints, (TOC) and attempts by management consultants, Gall

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