Throughput Accounting: Comparision of Management Accounting Systems Throughput 회계 : 관리회계 시스템과 비교
Sung woon, Choi
- 언어ENG
- URLhttp://db.koreascholar.com/Article/Detail/368532
대한안전경영과학회 학술대회
2003년도 대한안전경영과학회 추계학술대회
(2003.11)
pp.323-327
pp.323-327
대한안전경영과학회
(Korea Safety Management & Science)
초록
The four types of management accounting systems(traditional full costing, direct costing, activity-based costing, throughput accounting) are compared in this study. This paper reviews the differences between throughput and contribution margin. The paper concludes that the definition of totally variable cost(TVC) to calculate throughput is situational specific.
키워드
목차
Abstract
1. Introduction
1.1 TOC's Process of Ongoing Improvement[5]
1.2 Financial Ratio
2. Throughput Accounting Ratio
2.1 New Principles of Throughput Accounting[3][5]
2.2 Throughput Ratio[3]
3. Comparision of Management Accounting systems
3.1 Traditional Full Costing[2][4][7]
3.2 Direct Costing [2][7]
3.3 Activity-Based Costing [2][4]
3.4 Throughput Accounting [1][2][4][6]
4. Discussion [5]
5. References
1. Introduction
1.1 TOC's Process of Ongoing Improvement[5]
1.2 Financial Ratio
2. Throughput Accounting Ratio
2.1 New Principles of Throughput Accounting[3][5]
2.2 Throughput Ratio[3]
3. Comparision of Management Accounting systems
3.1 Traditional Full Costing[2][4][7]
3.2 Direct Costing [2][7]
3.3 Activity-Based Costing [2][4]
3.4 Throughput Accounting [1][2][4][6]
4. Discussion [5]
5. References
저자