Search Results - "da Silva Stefano, Gustavo"

The impacts of inventory in transfer pricing and net income: Differences between traditional accounting and throughput accounting by da Silva Stefano, Gustavo, Antunes, Tiago dos Santos, Lacerda, Daniel Pacheco, Wolf Motta Morandi, Maria Isabel, Piran, Fabio Sartori

“…This research proposes the Theory of Constraints (TOC) throughput accounting (TA) as an alternative management control mechanism in an international transfer…”
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How important is the Theory of Constraints to supply chain management? An assessment of its application and impacts by da Silva Stefano, Gustavo, Pacheco Lacerda, Daniel, Isabel Wolf Motta Morandi, Maria, Augusto Cassel, Ricardo, Denicol, Juliano

“…•The TOC replenishment solution aims to increase sales and reduce inventories.•It lacks a structured approach for applying its practices and performance…”
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