Doğuş Üniversitesi Dergisi

Doğuş Üniversitesi Dergisi

Comparison of the Theory of Constraints with the Traditional Cost Accounting Methods in Respect to Product Mix Decisions

Yazarlar: Burcu Demirel UTKU, Emre CENGİZ, Ayten ERSOY

Cilt 12 , Sayı 2 , 2011 , Sayfalar -

Konular:-

Anahtar Kelimeler:Theory of Constraints,Throughput Accounting,Traditional Cost Accounting,Product Mix Decisions

Özet: This study examines the importance of the theory of constraints compared to the conventional cost accounting in making adequate product mix decisions. To this end, an application in a chemistry enterprise was executed to determine product mix decisions and their effect on profitability by comparing the theory of constraints variable costing method with the full costing method in respect to the throughput approach, the contribution margin approach and the unit profit approach respectively.

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@article{2011, title={Comparison of the Theory of Constraints with the Traditional Cost Accounting Methods in Respect to Product Mix Decisions}, volume={12}, publisher={Doğuş Üniversitesi Dergisi}, author={Burcu Demirel UTKU, Emre CENGİZ, Ayten ERSOY}, year={2011} }
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Burcu Demirel UTKU, Emre CENGİZ, Ayten ERSOY. (2011). Comparison of the Theory of Constraints with the Traditional Cost Accounting Methods in Respect to Product Mix Decisions (Vol. 12). Vol. 12. Doğuş Üniversitesi Dergisi.
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Burcu Demirel UTKU, Emre CENGİZ, Ayten ERSOY. Comparison of the Theory of Constraints with the Traditional Cost Accounting Methods in Respect to Product Mix Decisions. no., Doğuş Üniversitesi Dergisi, 2011.
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