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Relevant bibliographies by topics / Theory of constraints, product mix, accounting gain

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Journal articles
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Academic literature on the topic 'Theory of constraints, product mix, accounting gain'

Author: Grafiati

Published: 4 June 2021

Last updated: 1 February 2022

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Journal articles on the topic "Theory of constraints, product mix, accounting gain"

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Linhares, Alexandre. "Theory of constraints and the combinatorial complexity of the product-mix decision." International Journal of Production Economics 121, no. 1 (2009): 121–29. http://dx.doi.org/10.1016/j.ijpe.2009.04.023.

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Souren *, Rainer, Heinz Ahn, and Christian Schmitz. "Optimal product mix decisions based on the theory of constraints? exposing rarely emphasized premises of throughput accounting." International Journal of Production Research 43, no. 2 (2005): 361–74. http://dx.doi.org/10.1080/0020754042000273040.

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DEMİREL UTKU, Burcu, Emre CENGİZ, and Ayten ERSOY. "Comparison of the Theory of Constraints with the Traditional Cost Accounting Methods in Respect to Product Mix Decisions." Doğuş Üniversitesi Dergisi 2, no. 12 (2011): 317–31. http://dx.doi.org/10.31671/dogus.2018.146.

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Yahya-Zadeh, Massood. "A Linear Programming Framework for Flexible Budgeting and Its Application to Classroom Teaching." Issues in Accounting Education 17, no. 1 (2002): 69–93. http://dx.doi.org/10.2308/iace.2002.17.1.69.

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Accounting educators and practitioners are well aware of the importance of increased competencies in analytical areas. In response to this need, authors of management accounting textbooks typically offer brief introductions to linear programming (LP), regression analysis, and decision theory. Most textbooks introduce LP in the context of optimal product-mix decisions. However, it is possible to incorporate LP into the discussion of other accounting topics, such as product costing and pricing, and financial and operational budgeting. (For a pioneering article on the subject of integrating activ

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Alsmadi, Majed, Ahmad Almani, and Zulfiqar Khan. "Implementing an integrated ABC and TOC approach to enhance decision making in a Lean context." International Journal of Quality & Reliability Management 31, no. 8 (2014): 906–20. http://dx.doi.org/10.1108/ijqrm-04-2013-0063.

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Purpose – The purpose of this paper is to implement an integrated activity-based costing (ABC) and theory of constraints (TOC) approach to enhance decision making in a Lean company. Design/methodology/approach – Based on the literature, this paper proposes an integrated ABC and TOC approach and applies it to a Lean plastic manufacturing company to improve its product-mix decision. Findings – The results of the case study show that the current conventional product-mix decision used by the company and the proposed integrated approach can give significantly different results concerning the optima

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Brewer, Peter C., Robert J. Campbell, and Richard H. McClure. "Wilson Electronics (A) and (B): An ABC Capstone Experience." Issues in Accounting Education 15, no. 3 (2000): 413–58. http://dx.doi.org/10.2308/iace.2000.15.3.413.

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This case is designed to provide students with an activity-based costing (ABC) capstone experience that addresses the following topics: (1) applying resource usage and resource spending concepts to support “what-if” decision making; (2) using ABC product cost information to support strategic product mix decision making; (3) using ABC process cost information to support process improvement decision making; and (4) using ABC information in conjunction with the theory of constraints (TOC) to support revenue growth-oriented modes of analysis when making decisions. The case is partitioned into (A)

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Dissertations / Theses on the topic "Theory of constraints, product mix, accounting gain"

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Moxotó, Ana Claudia de Araújo. "Aplicação da contabilidade de ganhos numa empresa do ramo metalúrgico do Pólo Industrial de Manaus." Universidade Federal do Amazonas, 2009. http://tede.ufam.edu.br/handle/tede/3585.

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Made available in DSpace on 2015-04-22T22:11:15Z (GMT). No. of bitstreams: 1 Ana Claudia Moxoto.pdf: 748499 bytes, checksum: 79ddfb97f7a28eaddce5f2a8804814ff (MD5) Previous issue date: 2009-12-11<br>Coordenação de Aperfeiçoamento de Pessoal de Nível Superior<br>One of the management decisions more complex and important to the success of the company is determining the mix of products to be sold and manufactured. The product mix directly influences business competitiveness. The information system of management accounting to make the connection between the actions of local managers and profit

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