Throughput Accounting in Strategic Cost Management: An Application
Strategic cost management considers costs as a factor that has to be managed for gaining competitive advantage. Theory of Constraints is an alternative approach which aims to eliminate the inadequacies of the traditional cost and management accounting techniques in the face of advanced production sy...
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| Format: | Article |
| Language: | English |
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Dunarea de Jos University of Galati
2016-09-01
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| Series: | Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics |
| Online Access: | http://www.eia.feaa.ugal.ro/images/eia/2016-2/Kirli.pdf |