Rola teorii ograniczeń w rachunkowości zarządczej

• Autorzy: Anna Szychta

Warianty tytułu

The Role of Theory of Constraints in Management Accounting

• Języki publikacji: PL

Abstrakty

W artykule przedstawiono amerykańską koncepcję teorii ograniczeń, opracowaną przez E.M. Goldratta i J. Coxa; jej założenia, zasady i etapy rozwoju oraz dokonano oceny jej znaczenia dla praktyki rachunkowości zarządczej. Porównano także metody wartości przerobu z innymi systemami rachunku kosztów, głównie z rachunkiem kosztów zmiennych i rachunkiem kosztów działań.

EN

This study aims to present the assumptions and stages in the development of the theory of constraints and evaluate its relevance to management accounting systems in business practice. The theory of constraints was developed by E.M. Goldratt and J. Cox in the 1980s as a result of its authors' dissatisfaction with the usefulness of traditional full and standard costing systems for management purposes. A basic assumption of this theory is that each system has at least one constraint, that is a factor which prevents the system from the achievement of its goal. Proponents of this theory argue that limitations of a given business entity should be managed in order to maximise throughput understood as the difference between revenue from sale of products and the value of direct materials or the difference between sales revenue and variable cost. The throughput less operating costs equals profit on sales. In order to increase throughput and at the same time decrease work in process, production should be carried out according to the "drum-buffer-rope" system. It is then a method making possible elimination of production bottlenecks. The method of calculating throughput value is thus consistent with variable costing. The theory of constraints in its extended version called thinking process may also be used for overcoming external and qualitative constraints in business activity. This may be achieved when managers apply the principles of logical reasoning, which prescribes the use of cause-effect diagrams (logical trees). (original abstract)

Słowa kluczowe

PL

Rachunkowość zarządcza; Teoria rachunkowości; Rachunek kosztów; Rachunek kosztów działań; Koszty w przedsiębiorstwie

EN

Management accounting; Accounting theory; Cost accounting; Activity Based Costing (ABC); Costs in companies

• Czasopismo: Acta Universitatis Lodziensis. Folia Oeconomica
• Rocznik: 2000
• Tom: 153 Wybrane koncepcje i problemy rachunkowosci na przełomie XX i XXI wieku
• Strony: 201--221

Twórcy

autor

Anna Szychta