The goal of every organization is to make the profit. The throughput accounting help us in selecting proper product mix based on market demand. In this research paper shows that the development of various forms of throughput accounting (TA) inspired by Goldratt's Theory of Constraints. I discussed the potential of TA to change accounting practices, and evidence of change in Indian Power loom textile enterprises. I concluded that transformational (paradigmatic) change is most likely in companies in extreme circumstances: elsewhere TA is more likely to be adopted pragmatically in a portfolio of different accounting techniques.
| Published in | International Journal of Finance and Banking Research (Volume 1, Issue 2) |
| DOI | 10.11648/j.ijfbr.20150102.11 |
| Page(s) | 19-23 |
| Creative Commons |
This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited. |
| Copyright |
Copyright © The Author(s), 2015. Published by Science Publishing Group |
Throughput Accounting, Conventional Costing, Goldratt's Theory, Theory of Constraint
| [1] | Goldratt, E.M. and Cox, J. (1984), The Goal, North River Press, Croton-on-Hudson, NY. |
| [2] | Goldratt, E.M. and Fox, R.E. (1986), The Race, North River Press, Croton-on-Hudson, NY. |
| [3] | Goldratt, E. M.; Cox, J, (2002), The Goal, New York: North River Press. |
| [4] | Sobreiro Vinicius Amorim, Enzo Barberio Marianob and Marcelo Seido Naganoc (2014), Product Mix: The approach of throughput per day, Production Planning and Control: The Management of Operations, Volume, Issue 12, Pages 1015-1027. |
| [5] | Wooldrige M. and Jennings N. R (1995), Intelligent Agents: Theory and Practice. The Knowledge Engineering Review, New York, V. 10, P.115-152. |
| [6] | Corbett,T.(1998). Throughput Accounting, North River Press. |
| [7] | Goldratt, E. (1990). What Is This Thing Called the Theory of Constraint and How Should It Be Implemented? Croton-on-Hudson:North River Press. |
| [8] | Khan Mohammadi, Mohammad Hamed (2011). Examining Throughput Accounting Function Power with respect to Theory of Constraints to Evaluate Production Companies Economic Performance. |
| [9] | Howard,Lean. (1999). Production planning and control and cost accounting systems: effects on management decision making and firm performance, University of Georgia, Dissertation degree of PHD. |
| [10] | Tadeu, E. (2002) .A Comparison of Activity-based Costing and the Theory of Constraints-based Approaches for Profitability Analysis in Order Management and Production Planning Decisions. University of houston, Dissertation degree of PHD. |
APA Style
K. M. Anwarul Islam. (2015). Throughput Accounting: A Case Study. International Journal of Finance and Banking Research, 1(2), 19-23. https://doi.org/10.11648/j.ijfbr.20150102.11
ACS Style
K. M. Anwarul Islam. Throughput Accounting: A Case Study. Int. J. Finance Bank. Res. 2015, 1(2), 19-23. doi: 10.11648/j.ijfbr.20150102.11
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Download@article{10.11648/j.ijfbr.20150102.11,
author = {K. M. Anwarul Islam},
title = {Throughput Accounting: A Case Study},
journal = {International Journal of Finance and Banking Research},
volume = {1},
number = {2},
pages = {19-23},
doi = {10.11648/j.ijfbr.20150102.11},
url = {https://doi.org/10.11648/j.ijfbr.20150102.11},
eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ijfbr.20150102.11},
abstract = {The goal of every organization is to make the profit. The throughput accounting help us in selecting proper product mix based on market demand. In this research paper shows that the development of various forms of throughput accounting (TA) inspired by Goldratt's Theory of Constraints. I discussed the potential of TA to change accounting practices, and evidence of change in Indian Power loom textile enterprises. I concluded that transformational (paradigmatic) change is most likely in companies in extreme circumstances: elsewhere TA is more likely to be adopted pragmatically in a portfolio of different accounting techniques.},
year = {2015}
}
TY - JOUR T1 - Throughput Accounting: A Case Study AU - K. M. Anwarul Islam Y1 - 2015/11/13 PY - 2015 N1 - https://doi.org/10.11648/j.ijfbr.20150102.11 DO - 10.11648/j.ijfbr.20150102.11 T2 - International Journal of Finance and Banking Research JF - International Journal of Finance and Banking Research JO - International Journal of Finance and Banking Research SP - 19 EP - 23 PB - Science Publishing Group SN - 2472-2278 UR - https://doi.org/10.11648/j.ijfbr.20150102.11 AB - The goal of every organization is to make the profit. The throughput accounting help us in selecting proper product mix based on market demand. In this research paper shows that the development of various forms of throughput accounting (TA) inspired by Goldratt's Theory of Constraints. I discussed the potential of TA to change accounting practices, and evidence of change in Indian Power loom textile enterprises. I concluded that transformational (paradigmatic) change is most likely in companies in extreme circumstances: elsewhere TA is more likely to be adopted pragmatically in a portfolio of different accounting techniques. VL - 1 IS - 2 ER -
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