Учет прохода. Управленческий учет по ТОС

by Томас Корбетт

- Описывает новый инструментарий управленческого учета и управления в целом;
- Дает руководителям возможность судить, как их решения в действительности влияют на прибыльность компании;
- Раскрывает изъяны учета затрат и показывает, к каким ошибкам в процессе принятия решений они приводят;
- Сравнивает парадигму управленческого учета по ТОС с традиционными методологиями учета и демонстрирует новый подход к решению сложных проблем современного управления

Genres: Business, Management

240 pages, Hardcover

First published December 1, 1998

Reviews

[Kostiantyn · Rating 5 out of 5]

Thomas Corbett's "Throughput Accounting" was the first book I read on the Theory of Constraints, and for someone who isn't prepared, it is just mind-blowing. The author uses great examples and delivers the message in a very easy-to-understand form. On top of all that, it serves as a crucial bridge between TOC and Cost Accounting. So, it’s a must-read for all Lean Six Sigma professionals.

[Denis Vasilev · Rating 4 out of 5]

Учет по ТОС, разумное

[Anthony Awerbuch · Rating 4 out of 5]

Now I understand why Dr Eli Goldratt and the Theory of Constraints community have a distaste for Cost Accounting. Another sacred cow trashed.

Cost accounting encourages poor behaviour for the sake of efficiency which upon closer examination actually deteriorates. Close compliance with cost accounting principles will lead to inflated inventory, deteriorating cash flow and lead times in the tubes.

I encourage cost & inventory accountants to read this book twice as myths dont die easily

[Jack Vinson · Rating 3 out of 5]

Wonder where Throughput Accounting is today in the business world. Enjoyable, slim tome on the topic. A little strident on the Theory of Constraints bandwagon.

The thing that rings a few days later is that cost account is antithetical to continuous improvement.

https://www.jackvinson.com/blog/2013/...