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Relevant bibliographies by topics / Throughput accounting / Dissertations / Theses

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Dissertations / Theses on the topic 'Throughput accounting'

Author: Grafiati

Published: 4 June 2021

Last updated: 26 July 2025

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1

Queiroz, José Antonio de. "Proposta de um método de gestão econômica para os sistemas produtivos tendo como base teórica os pressupostos que sustentam a contabilidade de ganhos da teoria das restrições e os princípios da produção enxuta." Universidade de São Paulo, 2006. http://www.teses.usp.br/teses/disponiveis/18/18140/tde-06112006-232607/.

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A produção enxuta tem provocado mudanças significativas nas empresas, mudanças estas que não vêm sendo acompanhadas pelos sistemas de gestão econômica, desenvolvidos sobre pressupostos equivocados da produção em massa que defendem que as otimizações locais isoladas conduzem à otimização global da empresa. Deste modo, pode-se afirmar que a contabilidade de custos não é capaz de prover as informações necessárias à correta tomada de decisão nas empresas enxutas. Por outro lado, constata-se uma coerência entre os princípios da produção enxuta e os pressupostos que sustentam a contabilidade de ganh

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2

Jaeck, Pierre. "Pratiques managériales et "theory of constraints" : le cas d'une entreprise de taille intermédiaire (ETI) française dans le secteur des services." Thesis, Strasbourg, 2014. http://www.theses.fr/2014STRAB005/document.

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« Theory Of Constraints » (TOC), est le nom donné à une série de techniques de résolution de problèmes et d’aide à la prise de décision créée par le Docteur Eliyahu M. Goldratt dans les années 1980. La TOC n’est ni l’objet de recherches, ni de publications en France. La centralité du concept de contrainte est l’aboutissement d’un processus qui a conduit E. M. Goldratt d’une première posture mécaniste sur le fonctionnement des organisations à une perception systémique dans laquelle ce concept occupe une place prépondérante. C’est l’irruption de ce concept dans le domaine de l’organisation qui v

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3

Zeng, Zhao. "Methodology and applications of flood footprint accounting for determining flood induced economic costs cascading throughout production supply chains." Thesis, University of East Anglia, 2018. https://ueaeprints.uea.ac.uk/69050/.

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Thanks to rapid urbanization and climate change, most regions, particularly cities, are facing the risk of natural disasters and extreme weather events. Flooding, the most common type of natural disaster, has accounted for nearly 47% of all weather-related natural disasters since 1995, has killed 157,000 people, and has affected more than 2.3 billion people. Despite physical damage, floods also interrupt economic activities and result in huge and unacceptable economic costs that people cannot see directly. Thus, comprehensive analysis of the economic impact by flood disaster on the industrial

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4

Lin, Chih chung, and 林智崇. "The Research and Application of TOC Throughput Accounting." Thesis, 2000. http://ndltd.ncl.edu.tw/handle/91567705437023924276.

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碩士<br>國立交通大學<br>工業工程與管理系<br>88<br>General philosophy of cost accounting proceeds within restricted progress these years in terms of local optimum naturally induces global optimum, that is the misleading assumption today causing the way to measure incur cost allocation onto sale product and service value. That is also against the main principle of the management accounting as the critical constraint resource (CCR) determines the profitability of the whole enterprise. For improving shortfall of the absorption cost accounting, The research with Theory of Constraint (TOC) base has evolved the Thro

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徐維隆. "Research on Pricing System of TOC Throughput Accounting." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/50413601688563020782.

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6

Chen, Chao-Chieh, and 陳朝傑. "The Application of TFT-LCD Industry by TOC Throughput Accounting." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/56974238227290021207.

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碩士<br>國立交通大學<br>管理學院碩士在職專班工業工程與管理組<br>95<br>In order to solve problems of managerial accounting, many companies used to evaluating the products’ standard cost or used to budgeting the expenses by Activities based cost (ABC) method traditionally. However, a small quantity of customize demand often causes prior costing and budgeting methods lose efficiency. This research will use the method of Theory of Constraints (TOC), Throughput Accounting, to be a solution of managerial accounting problem. Therefore, in this research, a LTPS TFT-LCD factory is as a case to test the feasibility and validity

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7

傅翰祺. "Constructing Decision Support System Based on Throughput Accounting of TOC." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/04656620910472279236.

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碩士<br>國立交通大學<br>工業工程與管理系所<br>94<br>From the revolution of industry, the amelioration of production is keeping change. Starting from the 50’s, manager measured the effort of production management by using all sort of cost management and accounting principle. Many companies put new effort measurement system to their company. However, the new system not only was based on traditional cost accounting, but didn’t consider the critical constraint resource. In 80’s, Dr. Goldratt advanced the theory of constraint about throughput accounting. It’s based on capacity constraint resources (CCR) to be its m

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Liu, Chih-Chun, and 劉至純. "Applying Throughput Accounting for Business Strategy Design to the Restaurant Industry." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/54725817472456936361.

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碩士<br>明新科技大學<br>管理研究所碩士在職專班<br>103<br>Throughput accounting is a new concept relating to the basic principles of management accounting. This accounting concept was developed by Dr. Eli Goldratt, an Israeli business management guru and originator of the Theory of Constraints management method. Throughput Accounting changes the way an organization thinks internally about revenue recognition, costs and profitability and therefore changes the figures used for decision making. However, in traditional enterprise, its main focus is usually on the reduction of the cost and expense, that is, to reduce

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9

Wei, Chun-Hua, and 魏俊華. "New Pricing Policy by Using TOC Throughput Accounting–A Study of Semiconductor Assembly Plant." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/bnxk7p.

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碩士<br>國立交通大學<br>管理學院工業工程與管理學程<br>102<br>In Taiwan’s manufacturing industry while quoting the product price to customer, they are mostly using conventional costing to deduct the loss caused by product failure rate and all operational expenses, plus the needed gross profit to be the basis product quote. However, such approach is losing sight of the influences that comes from the bottleneck concept of the theory of constraint impacts the throughput. The reason is due to the usage time of each unit on the bottleneck machine would affect the effective product profitability accordingly, that will di

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10

Li, Tsung-Han, and 李宗翰. "A Study of Throughput Accounting in Quotation and Order - A Case of IC Substrate Factory." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/k5jg6b.

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碩士<br>國立交通大學<br>管理學院工業工程與管理學程<br>102<br>Most enterprises price products mainly according to the gross profit margin calculated from Absorption Costing, yield loss and operating expenses. However, this calculation will mis-consider the impact of throughput constraint. This study mainly investigates the difference between various quotation strategies applied to traditional Cost Accounting and TOC Throughput Accounting. In order to verify whether price reduction is a good policy for obtaining orders, a case with Throughput Accounting practiced is simulated in this study. Unlike traditional Cost A

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11

Van, Rooyen Annelien Adriana. "Didactic conversation and transactional distance : a case study of retention and throughput of accounting students." Thesis, 2015. http://hdl.handle.net/10500/19980.

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The study was necessitated by the fact that the throughput rates of accounting students studying at distance learning institutions in South Africa are disturbingly low when compared to students studying at residential universities. Bearing in mind the magnitude of the University of South Africa’s (Unisa’s) market share of accounting students in South Africa, it was pivotal to comprehend the unique challenges related to retention and throughput of these students. This thesis reports on a case study of the use of mobile phones in an Accounting module by applying the theories of didactic c

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12

Tomori, Rudolf. "Resource limiting and accounting facility for FreeBSD." Master's thesis, 2013. http://www.nusl.cz/ntk/nusl-324541.

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This thesis analyses the implementation of the Linux cgroups subsystems responsible for limiting CPU time and disk I/O throughput. Apart from the Linux cgroups approach, an overview and short analysis of other possible approaches to the problem of limiting CPU time and disk I/O throughput is presented. Based on the analysis, the thesis proposes an extension to the resource limit- ing and accounting framework racct/rctl in the FreeBSD kernel. Our prototype implementation of this extension provides features that enable the administrators and privileged users to define disk I/O throughput limits

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13

Yao, Chin-Chung, and 姚金泉. "Application of the Concept of TOC Throughput Accounting to Product Mix and Profit Maximum Decisions in IC Manufacturing Company." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/23082521428244059600.

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碩士<br>國立交通大學<br>管理學院管理科學學程<br>99<br>IC manufacturing industry is highly competitive, profit has become very few, each way allows enterprises to improve profitability, sales volume and productivity of decision-making, have become very important. Business to profitability, in addition to continued market share from the amplified products, cost structure improvement, work hard and control, the management should be more need to have identification and to identify high-profit products or methods of management, was able to ensure corporate resources are used effectively on the profitable thing to re

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14

Lin, Chin-Hung, and 林金宏. "The application of TOC throughput accounting in photo-mask orders strategy : a case of large size photo-mask industry." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/12579381502945241196.

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碩士<br>國立交通大學<br>管理學院工業工程與管理學程<br>99<br>This thesis mainly research into the traditional cost accounting and throughput accounting systems of theory of constraints’ comparison the net profit. Traditional cost accounting management weight of system be put how about does it try, reduce cost and expenses for enterprises. But throughput accounting weight of accountant to assist enterprise break one system constraints in order to interests to increase enterprises actively, say briefly that earns more money (increase the throughput) for enterprises. The case company carries on making a profit to

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15

HUANG, SHU-PING, and 黃淑萍. "Application of TOC Throughput Accounting in the Company to Formulate the Order Acceptance Strategy －The Case of Testing Industry." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/79126787073015447968.

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碩士<br>明新科技大學<br>工業工程與管理系碩士班<br>101<br>IC Packaging and Testing Industry located at the back-end of the semiconductor industry chain, pure testing plant is easy to fall into a competition of price reduction and operating in a difficult situation gradually if there is no full service in package and testing to fulfill customer’s demand.The case company is a global leading provider of semiconductor back-end services; it also falls into the situation of a gradual decline in revenue and gross profit in these few years. For a mature business that gross profit and net profit sharp dropped, it seems on

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16

Chen, Yen-Hsu, and 陳彥旭. "Applying TOC Throughput Accounting to Seek Product Mix Optimization for a Company with a High-Mix-Low-Volume Manufacturing Condition." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/89348932771989858884.

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碩士<br>國立交通大學<br>管理學院管理科學學程<br>100<br>Information Technology (IT) industry In Taiwan is a competitive high-tech industry. Especially its specialization after more than two decades of the formation of the upstream and downstream supply chain division becomes more complicated and competitive. Today, more and more companies are providing a large variety of products to meet diversified customer needs. High-mix-low-volume (HMLV) production is currently a worldwide manufacturing trend. It requires a high degree of customization in the manufacturing process because product variety and dynamic demand f

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17

Chen, Mei-yen, and 陳美燕. "A Comparative Study of Product Decision Making under the Traditional Costing and Activity-Based Costing and Throughput Accounting-A Case Study in Technologies Firm." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/90244822158490628451.

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碩士<br>逢甲大學<br>經營管理碩士在職專班<br>94<br>Facing the global big environment change, the Taiwan industry unceasingly outside moves in addition, west bound, environmental protection consciousness gains ground, the artificial cost increases, does the law limit and so on cause the enterprise to manage the environment to change the meager profit, how the operator uses new also the good management technology and the method achieves the enterprise the goal, gains the biggest profit by the limited resources, is an important topic. This research analyzes the traditional cost system, under the ABC cost s

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18

Drumond, Daniel Sousa. "An assessment of how brand awareness influences brand recognition throught product placement, applied to the automotive industry and computers." Master's thesis, 2017. http://hdl.handle.net/10071/15929.

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In an era where traditional forms of communication have been losing their effectiveness due to consumer saturation, marketers have been looking for alternative ways to reach their target. Therefore, in a scenario where brands compete fiercely to be seen, heard, but especially remembered in consumers’ minds, product placement presents itself as an attractive and distinctive alternative to be explored. Despite the growth of product placement in recent years, most empirical studies focus solely on assessing viewers recall and attitudes towards product placement. Thus, this research further contr

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