Alsmadi, Majed; Almani, Ahmad; Khan, Zulfiqar - In: International Journal of Quality & Reliability Management 31 (2014) 8, pp. 906-920
Purpose – The purpose of this paper is to implement an integrated activity-based costing (ABC) and theory of constraints (TOC) approach to enhance decision making in a Lean company. Design/methodology/approach – Based on the literature, this paper proposes an integrated ABC and TOC approach...