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2011 | 2 | nr 1 | 47--54
Tytuł artykułu

Using of Throughout Accounting in Manufacturing Companies - Case Studies

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In the article using of throughout accounting in manufacturing companies was presented. Authors solved the example according to the traditional approach, that is with application of measures used universally in the cost accounting and then according to new approach, with application of measures proposed by the theory of constraints. It was shown that based only on unit costs and a local productivity while analyzing profitability of investment isn't possible because we should take care of importance of the given source into account from a point of view of the purpose which the organization want to achieve.(original abstract)
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Opis fizyczny
  • Poznan University of Technology, Poland
  • Poznan School of Logistics
  • Institute of Logistics and Warehousing in Poznan, Poland
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