A simulation-based comparison of TOC and traditional accounting performance measures in a process industry

Purpose - Aims to compare performance measurement of a continuous process manufacturing operation under two accounting systems - a traditional cost accounting system and the theory of constraints (TOC) system.Design methodology approach - Using a computer-based simulation methodology to capture oper...

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Bibliographic Details
Published in:	Journal of manufacturing technology management Vol. 16; no. 3; pp. 328 - 342
Main Authors:	Mehra, Satish, Inman, R. Anthony, Tuite, Gregory
Format:	Journal Article
Language:	English
Published:	Bradford Emerald Group Publishing Limited 01-04-2005
Subjects:	Accounting Accounting procedures Accounting systems Cash flow Comparative analysis Computer simulation Cost accounting Decision making Inventory Labor costs Management accountants Management accounting Manufacturers Manufacturing Overhead costs Performance evaluation Profits Simulation Statistical analysis Studies Theory of constraints Accounting procedures Performance measures Process management
Online Access:	Get full text
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