期刊名称：Annals of Dunărea de Jos University. Fascicle I : Economics and Applied Informatics
印刷版ISSN：1584-0409
出版年度：2016
期号：2
出版社：Dunarea de Jos University of Galati
摘要：Strategic cost management considers costs as a factor that has to be managed for gainingcompetitive advantage. Theory of Constraints is an alternative approach which aims toeliminate the inadequacies of the traditional cost and management accounting techniquesin the face of advanced production systems. Theory of Constraints argues that constraintsin the production process negatively affect the performance and the profitability ofcompany; because of this constraints have to be managed efficiently. Theory of Constraintsbases on management of constraints in the continuous improvement process. Identifyingthe constraints and managing them efficiently increase the profitability of companiessignificantly. In this sense, with a hypothetic example in the last section of the study, theeffect of efficiently management of a capacity constraint, a kind of constraint, to theprofitability of company examined comparatively by Theory of Constraints and traditionalcontribution margin approaches
关键词：Strategic Cost Management;Theory of Constraints;Throughput Accounting;Throughput;Constraint
