Reconstruction of the Management Accounting System based on Material Flow Cost Accounting (MFCA) and Throughput Accounting (TA): Expansion of the Concept of Opportunity Cost

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There is a discrepancy between cost information in the existing standard cost accounting system and cost reduction caused by process improvement among companies that utilize material flow cost accounting (MFCA) and throughput accounting (TA). In this study, we examine the cause of this discrepancy. Furthermore, as a first attempt, we examine the loss due to material losses and bottlenecks by employing the concept of opportunity cost and discuss the potential for new management accounting information to directly contribute to corporate profits.

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