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...
Main Authors: | Hatem Karim Kadhim, Karar Jasim Najm, Hayder Neamah Kadhim |
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Format: | Article |
Language: | English |
Published: |
UIKTEN
2020-05-01
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Series: | TEM Journal |
Subjects: | |
Online Access: | http://www.temjournal.com/content/92/TEMJournalMay2020_763_769.pdf |
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