- throughput accounting
- Fina management accounting system which focuses on ways by which the maximum return per unit of bottleneck activity can be achieved
The ultimate business dictionary. 2015.
throughput accounting
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Throughput Accounting — (TA) is an alternative to cost accounting proposed by Eliyahu M. Goldratt [Eliyahu M. Goldratt and Jeff Cox The Goal ISBN 0 620 33597 1.] . Throughput accounting [Thomas Corbett Throughput Accounting ISBN 0 88427 158 7.] is not cost accounting or … Wikipedia
throughput accounting — An approach to short term decision making in manufacturing in which all conversion costs are treated as though they were fixed and products are ranked if a particular constraint or scarce resource exists. Decisions are made using the throughput… … Accounting dictionary
throughput accounting — An approach to short term decision making in manufacturing in which all conversion costs are treated as though they were fixed and products are ranked if a particular constraint or scarce resource exists. Decisions are made using the throughput… … Big dictionary of business and management
Throughput — Se llama throughput al volumen de trabajo o de información que fluye a través de un sistema. Así también se le llama al volumen de información que fluye en las redes de datos. Particularmente significativo en almacenamiento de información y… … Wikipedia Español
Throughput (business) — In the business management Theory of Constraints, throughput is the rate at which a system achieves its goal. Often this is monetary revenue and is in contrast to output, which is inventory that may be sold or stored in a warehouse. In this case… … Wikipedia
Cost accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Management accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Constraints accounting — (CA) is an accounting reporting technique, consistent with a process of ongoing improvement (POOGI). It is an implementation of the Theory of Constraints. It is a development of throughput accounting. CA includes: explicit consideration of the… … Wikipedia
List of accounting topics — Following is a list of accounting topics * Accounting Ethics * Accounting for risk * Accounting information system * Accounting methods * Accounting period * Accounting reform * Accounting scandals * Accounting software * Accounts payable *… … Wikipedia
Lean accounting — is accounting for the lean enterprise. It seeks to move from traditional cost accounting to a system that measures and motivates good business practices in the lean enterprise. Applying lean principles to accounting can be part of this system.… … Wikipedia
Material flow accounting — (MFA) is the study of material flows on a national or regional scale. It is therefore sometimes also referred to as regional, national or economy wide material flow analysis. Contents 1 Definition 2 Terms and Indicators 3 References 4 … Wikipedia
