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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Bibliographic Details
Main Author: Mustafa KIRLI
Format: Article
Language:English
Published: Dunarea de Jos University of Galati 2016-09-01
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