吞吐量会计

Sorinel Căpușneanu, D. Topor, M. Tűrkeș, Ileana-Sorina Rakoș
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引用次数: 3

摘要

本章阐述了技术交易对优化企业利润的理论和实践意义。本章的主要目标是对吞吐量会计和一些管理会计方法之间的管理含义进行比较分析,与其他方法的杂交尝试,以及其在当前经济实体实施和利润优化背景下的优势和局限性。在文献的基础上,作者介绍了吞吐量会计的主要方法和历史沿革,分析了吞吐量会计的基本原理,并对传统会计与吞吐量会计进行了比较分析。本章以作者对吞吐量会计及其对管理会计方法的影响的结论结束,为未来的研究开辟了新的方向,旨在突出学术界或商业环境中遇到的各种理论和方法方面。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Throughput Accounting
This chapter illustrates some aspects of the theoretical and practical implications of TA for optimizing the profit of an entity. The main objectives of this chapter are to present a comparative analysis of the managerial implications between throughput accounting and some managerial accounting methods, hybridization attempts with other methods, as well as its advantages and limitations in the current context of implementation and profit optimization an economic entity. Based on the literature, the authors present the main approaches and the historical evolution of the throughput accounting, the principles of TA and TOC, as well as a comparative analysis between traditional accounting and TA. The chapter ends with the authors' conclusions on throughput accounting and its implications on management accounting methods, opening up new directions of future research aimed at highlighting various theoretical and methodological aspects encountered in academia or business environment.
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