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:
Online Access:http://www.temjournal.com/content/92/TEMJournalMay2020_763_769.pdf

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