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

Using of Throughout Accounting in Manufacturing Companies - Case Studies

Treść / Zawartość
Warianty tytułu
Języki publikacji
EN
Abstrakty
EN
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)
Słowa kluczowe
Rocznik
Tom
2
Numer
Strony
47--54
Opis fizyczny
Twórcy
  • Poznan University of Technology, Poland
  • Poznan School of Logistics
  • Institute of Logistics and Warehousing in Poznan, Poland
Bibliografia
  • Trojanowska J., Pająk E., How to Improve Production Processes by Using Contemporary Methods of the Production Management, Proceedings of III International Interdisciplinary Technical Conference of Young Scientists, pp. 575-580, 2010.
  • Kaplan R.S., Cooper R., Cost & effect: using integrated cost systems to drive profitability and performance, Harvard Business Press, Boston, 1998.
  • Corbett T., Throughput Accounting, North River Press, New York, 1998.
  • Johnson H.T. , Kaplan R.S., Relevance Lost: The Rise and Fall of Management Accounting, Harvard Business Press, Boston, 1991.
  • Goldratt E.M., What is this thing called Theory of Constraints, North River Press, New York, 1990.
  • Koliński A., Trojanowska J., Pająk E., Theory of constraints as supporting element of logistics controlling, Ewa Badzińska [Ed.], in: Sources of competitive advantage for enterprises, pp. 71-84, Publishing House of Poznan University of Technology, Poznań, 2010.
  • Woeppel M., The manufacturer's guide to implementing the theory of constraints, St. Lucie Press, Boca Raton, Florida, 2001.
  • Goldratt E.M., Cox J., The Goal: Excellence In Manufacturing, North River Press, New York, 1984.
  • Liker J., The Toyota Way: Fourteen Management Principles from the World's Greatest Manufacturer, McGraw-Hill, New York, 2004.
  • Noreen E., Smith D., Mackey J.T., The Theory of Constraints and its Implication for Management Accounting, North River Press, New York, 1995.
  • Klapholz R., Klarman A., The Cash Machine: Using the Theory of Constraints for Sales Management, North River Press, New York, 2004.
  • Trojanowska J., Pająk E., Influence of applied inicjator on result of break even analysis of production process improving management, in: Proceedings of International Conference on Innovative Technologies IN-TECH, Prague 2010, pp. 154-156.
  • Plenert G.J., Generalized model for solving constrained bottlenecks, in: Journal of Manufacturing Systems, 12, 6, 506-513, 1993.
  • Koliński A., Tomkowiak A., Using the analysis of bottlenecks in production management, in: Materials Management and Logistics, 9, 16-21, 2010 (in Polish).
  • Heizer J., Render B., Operations Management, Ninth Edition, Pearson Prentice Hall, 2008.
  • Muhlemann A., Oakland J., Lockyer K., Production and operations management, Pitman Publishing, London, 1992.
  • Śliwczyński B., Controlling in Logistics Management, Publishing House of Poznan School of Logistics, Poznań, 2007 (in Polish).
  • Koliński A., Using TOC in logistics controlling, in: Controling and Management Accounting, 11, 20-24, 2009 (in Polish).
  • Dugdale D., Jones C.T., Throughput Accounting: Transforming Practices?, in: The British Accounting Review, 30, 3, 203-220, 1998.
  • Lea B., Management accounting in ERP integrated MRP and TOC environments, Industrial Management & Data Systems, 107, 8, 1188-1211, 2007.
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000171570017

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