Using Throughput Accounting for Cost Management and Performance Assessment: Constraint Theory Approach

Using Throughput Accounting for Cost Management and Performance Assessment: Constraint Theory Approach

The paper aims to use throughput accounting as an approach for developing cost accounting systems in the modern manufacturing environment to evaluate the organization performance. The sample consists of (60) persons in organization for examining the hypotheses. The findings show that information pro...

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Bibliographic Details
Main Authors: Hatem Karim Kadhim, Karar Jasim Najm, Hayder Neamah Kadhim
Format: Article
Language:English
Published: UIKTEN 2020-05-01
Series:TEM Journal
Subjects:
throughput accounting
theory of constraints
origination’s performance
Online Access:http://www.temjournal.com/content/92/TEMJournalMay2020_763_769.pdf
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spelling doaj-69acf67a8ddd4d1d97e2da37b22c12502020-11-25T02:34:27ZengUIKTENTEM Journal2217-83092217-83332020-05-019276376910.18421/TEM92-45Using Throughput Accounting for Cost Management and Performance Assessment: Constraint Theory ApproachHatem Karim KadhimKarar Jasim NajmHayder Neamah KadhimThe paper aims to use throughput accounting as an approach for developing cost accounting systems in the modern manufacturing environment to evaluate the organization performance. The sample consists of (60) persons in organization for examining the hypotheses. The findings show that information provided by throughput accounting helps in measuring costs and evaluate the efficiency and effectiveness of performance in the organization. This approach supports planning and control processes to maximize throughput and reduce inventory levels. The use of Throughput Accounting under the Theory of Constraints leads to finding solutions to bottlenecks that affect the efficiency and effectiveness of performance.http://www.temjournal.com/content/92/TEMJournalMay2020_763_769.pdfthroughput accountingtheory of constraintsorigination’s performance
collection DOAJ
language English
format Article
sources DOAJ
author Hatem Karim Kadhim
Karar Jasim Najm
Hayder Neamah Kadhim
spellingShingle Hatem Karim Kadhim
Karar Jasim Najm
Hayder Neamah Kadhim
Using Throughput Accounting for Cost Management and Performance Assessment: Constraint Theory Approach
TEM Journal
throughput accounting
theory of constraints
origination’s performance
author_facet Hatem Karim Kadhim
Karar Jasim Najm
Hayder Neamah Kadhim
author_sort Hatem Karim Kadhim
title Using Throughput Accounting for Cost Management and Performance Assessment: Constraint Theory Approach
title_short Using Throughput Accounting for Cost Management and Performance Assessment: Constraint Theory Approach
title_full Using Throughput Accounting for Cost Management and Performance Assessment: Constraint Theory Approach
title_fullStr Using Throughput Accounting for Cost Management and Performance Assessment: Constraint Theory Approach
title_full_unstemmed Using Throughput Accounting for Cost Management and Performance Assessment: Constraint Theory Approach
title_sort using throughput accounting for cost management and performance assessment: constraint theory approach
publisher UIKTEN
series TEM Journal
issn 2217-8309
2217-8333
publishDate 2020-05-01
description The paper aims to use throughput accounting as an approach for developing cost accounting systems in the modern manufacturing environment to evaluate the organization performance. The sample consists of (60) persons in organization for examining the hypotheses. The findings show that information provided by throughput accounting helps in measuring costs and evaluate the efficiency and effectiveness of performance in the organization. This approach supports planning and control processes to maximize throughput and reduce inventory levels. The use of Throughput Accounting under the Theory of Constraints leads to finding solutions to bottlenecks that affect the efficiency and effectiveness of performance.
topic throughput accounting
theory of constraints
origination’s performance
url http://www.temjournal.com/content/92/TEMJournalMay2020_763_769.pdf
work_keys_str_mv AT hatemkarimkadhim usingthroughputaccountingforcostmanagementandperformanceassessmentconstrainttheoryapproach
AT kararjasimnajm usingthroughputaccountingforcostmanagementandperformanceassessmentconstrainttheoryapproach
AT hayderneamahkadhim usingthroughputaccountingforcostmanagementandperformanceassessmentconstrainttheoryapproach
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