IMPROVE INTERNAL REPORTING WITH ABC AND TOC - Both ABC (activity-based costing) and TOC (theory of constraints) have their advocates and detractors, and both have the same objective: To provide better answers to bottom line profitability by product and customer. So why not combine the two, compensating for the weaknesses of each method and reenforcing their strengths?
|Year of publication:||
|Authors:||Demmy, Steve ; Talbott, John|
Management accounting. - New York, NY, ISSN 0025-1690, ZDB-ID 2063414. - Vol. 80.1998, 5, p. 18-24