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Throughput Accounting: A Case Study
International Journal of Finance and Banking Research
Volume 1, Issue 2, December 2015, Pages: 19-23
Received: Oct. 29, 2015; Accepted: Nov. 7, 2015; Published: Nov. 13, 2015
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Author
K. M. Anwarul Islam, Department of Business Administration, The Millennium University, Dhaka, Bangladesh
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Abstract
The goal of every organization is to make the profit. The throughput accounting help us in selecting proper product mix based on market demand. In this research paper shows that the development of various forms of throughput accounting (TA) inspired by Goldratt's Theory of Constraints. I discussed the potential of TA to change accounting practices, and evidence of change in Indian Power loom textile enterprises. I concluded that transformational (paradigmatic) change is most likely in companies in extreme circumstances: elsewhere TA is more likely to be adopted pragmatically in a portfolio of different accounting techniques.
Keywords
Throughput Accounting, Conventional Costing, Goldratt's Theory, Theory of Constraint
To cite this article
K. M. Anwarul Islam, Throughput Accounting: A Case Study, International Journal of Finance and Banking Research. Vol. 1, No. 2, 2015, pp. 19-23. doi: 10.11648/j.ijfbr.20150102.11
Copyright
Copyright © 2015 Authors retain the copyright of this article.
This article is an open access article distributed under the Creative Commons Attribution License (http://creativecommons.org/licenses/by/4.0/) which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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