New Product Introduction (NPI) activity has considerably increased due to ever shortening product life cycles. Therefore, cash flow management is a vital part of NPI, and is based on the cumbersome equation of customers, demand development, product margin, payment programmes, supply lead times...

Throughput Accounting (TA) has been analysed within the previous research works through the product mix problems, and it has been concluded that this method provides nearly optimal decisions (as compared to static optimisation methods), and performs significantly better than the other accounting...

Investment cycles and their modelling have been under the interest of system dynamics since long ago. Most often these cycles are caused by the uncertain profitability expectations involved in long-term capital investments, as well as the long manufacturing processes of the needed buildings,...

A number of different studies have been completed from the efficiency of developed countries and their passenger transportation operations. However, we have little understanding from the global performance of railway sector, and particularly from passenger segment. In this research work, we use...

Export led economies of Slovakia and Czech Republic have shown impressive performance on activity regarding to Rail Baltica corridor countries (trade vol. incr. by 200-300 % in decade time). However, long-term plans in transportation logistics are tied upon corridors (road and rail) ending to...

A number of different studies have been completed from the efficiency of developed countries and their passenger transportation operations. However, we have little understanding from the global performance of railway sector, and particularly from passenger segment. In this research work, we use...

Nearly for two decades, throughput accounting has argued against practices of management accounting. It has built mainly its alternative theory on simple and static example of choosing right product mix to maximize profitability of a manufacturing unit. In this research work, we simulate...

New Product Introduction (NPI) activity has considerably increased due to ever shortening product life cycles. Therefore, cash flow management is a vital part of NPI, and is based on the cumbersome equation of customers, demand development, product margin, payment programmes, supply lead times...

Throughput Accounting (TA) has been analysed within the previous research works through the product mix problems, and it has been concluded that this method provides nearly optimal decisions (as compared to static optimisation methods), and performs significantly better than the other accounting...

In this paper, we highlight the need to provide education that represents a business process view of organisational functioning. Following three computer supported methodologies are evaluated first: traditional simulation; systems dynamics simulation; and business gaming. Operations management...