Using of throughout accounting in manufacturing companies - case studies

• Autorzy: Trojanowska J. , Koliński A. , Kolińska K.
• 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.

Słowa kluczowe

EN

throughput accounting; throughput; investment; operating cost; theory of constraints

PL

rachunkowość; inwestycja; koszt operacyjny

• Wydawca: Production Engineering Committee of the Polish Academy of Sciences ; Polish Association for Production Management
• Czasopismo: Management and Production Engineering Review
• Rocznik: 2011
• Tom: Vol. 2, No. 1
• Strony: 47--54
• Opis fizyczny: Bibliogr. 20 poz., rys., tab.

Twórcy

autor

Trojanowska J.

autor

Koliński A.

autor

Kolińska K.

• Poznan University of Technology, Institute of Mechanical Technology, Piotrowo 3, 61-138 Poznan, Poland, phone: [phone],

Bibliografia

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