The Integration of the Theory of Constraints and the Time-Driven Activity-Based Costing System for the Improvement of Production Processes in an SME
In this study, the Time-Driven Activity-Based Costing System (TDABC) is discussed with the Theory of Constraints (TOC). The integration of TDABC and TOC has enabled the determination of the bottleneck activities by the examination of the entire production capacity. For this purpose, a case study wa...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universidad de Murcia
2023-01-01
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| Series: | Revista de Contabilidad: Spanish Accounting Review |
| Subjects: | |
| Online Access: | https://revistas.um.es/rcsar/article/view/413411 |