The integration of the theory of constraints and the Time-Driven Activity-Based Costing System for the improvement of production processes in an SME
İrem Kefe, Veyis Naci Tanış
| Year of publication: |
2023
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|---|---|
| Authors: | Kefe, İrem ; Tanış, Veyis Naci |
| Published in: |
Revista de Contabilidad. - Valencia : ASEPUC, ISSN 1988-4672, ZDB-ID 2452267-3. - Vol. 26.2023, 1, p. 3-13
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| Subject: | Time-Driven Activity-Based Costing | Theory of Constraints | Capacity Constraints | Manufacturing | Prozesskostenrechnung | Activity-based costing | Engpass | Bottleneck | KMU | SME | Kostenrechnung | Cost accounting | Theorie | Theory |
freely available
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.6018/rcsar.413411 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013498892