관리회계에서의 제약이론의 역할

• 영문명: Theory of Constraints and Its Role in Management Accounting
• 발행기관: 인하대학교 산업경제연구소
• 저자명: 이상수
• 간행물 정보: 『경상논집』경상논집 제14집 제2호, 211~229쪽, 전체 19쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2000.12.01

영문 초록

This study investigates the contribution of the Theory of Constraints to the development of management accounting system. TOC was developed by Goldratt in early 1980's to provide a solution to the maximum output of he production system with capacity constraints. However its logic was found to be applied to other management problems, and many firms adopted it accordingly. TOC plays two important roles in management accounting. First, it provides a learning system that enables firms to continuously improve themselves. TOC's five-step-method was designed to repeat itself to improve continuously. Secondly, TOC provides the three measurement indices that enable managers to measure effects of their local decisions on the firm's overall performance. It provides managers a compass to guide organizations to the firm's goal.

목차

1. 여는 말

2. 관리회계의 변화와 문제점

3. 제약이론

4. 맺는 말

참고문헌

Abstract