مدخل مقترح لاستخدام المحاسبة عن الانجاز في تحسين اهداف التخطيط و الرقابة للموازنات التشغيلية

نوع المستند : المقالة الأصلية

المؤلفون

کلية التجارة - جامعة المنصورة

المستخلص

This study aims at identifying an approach of throughput accounting as the accounting aspect of theory of constraints as well as showing its important measures, indicators and relevant characteristics, and the mechanisms of preparing the operating budgets and the ability of their development to achieve a degree of relevance and objectivity in their estimations,
2
and the study showed the extent of the ability to depend on the measures and indicators of throughput accounting in improving the objectives of planning and controlling for operating budgets and their impact at the degree, relevance and objectivity of their estimations, and the study concluded a group of results, the most important ones are: there is a real possibility to use the approach of throughput accounting at the field of improving and developing the performance of operating budgets, and also the using of the approach of throughput accounting for preparing the operating budgets resulted in financial and operational measures supporting and enhancing the degree of relevance and objectivity at their information and estimations which serve the objectives of planning and controlling, and the decision making.

الموضوعات الرئيسية

المراجع

A- Books
1. Bragg, Steven M., (2007), Throughput Accounting, John Wiley & Sons, Inc., New Jersey.
2. Goldratt, Eliyahu M., & Cox, Jeff, (2004), The Goal, 3ed Edition, the North River Press Publishing Corporation, USA.
3. Horngren, Charles T., & Datar, Stikant M., & Rajan, Madhav V., (2012), Cost Accounting, 14th Edition, Pearson Education Limited, USA.
4. Lucey, T., (1996), Costing, 5th Edition, Aldine House, Aldine Place, London.
B- Periodicals
1. Aghili, Shaun, (2011), Throughput Metrics Meet Six Sigma, Management Accounting Gquarterly, Volume 12, No3.
2. Corbett, Thomas, (2000), Throughput Accounting and Activity Based Costing: the Driving Factors Behind Each Methodology, Journal of Cost Management, Volume 14.
3. Dugdale, David & Jones, T. Colwyn, (1998), Throughput Accounting: Transforming Practices, British Accounting Review, Volume 30, Issue 3.
4. Jayakumar, Kavitha & Sekar, S., (2012), Stocks and Throughput Accounting on Material Management and Its Impact on Cost Management, Global Journal of Arts and Management, Volume 2, Issue3.
5. Zadeh, Massood Yahya, (2002), a Linear Programming Framework for Flexible Budgeting and Its Application to Classroom Teaching, Issues in Accounting Education, Volume 17, No 1.
C- Dissertation & thesis
1. Hutchinson, Robert, (2007), The Impact of Time-Based Accounting on Manufacturing Performance, Doctor of Manufacturing Management & Engineering, College of Graduate Studies, the University of Toledo.

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