2003
DOI: 10.1504/ijmtm.2003.003459
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Optimum production schedule and profit maximisation using the concept: theory of constraints

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Cited by 9 publications
(2 citation statements)
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“…Activity in throughput accounting research was high during the 1990s until early 2000 (Luebbe & Finch 1992;Dugdale et al 1998;Sivasubramanian et al, 2003;Boyd et al 2003;Sheu et al, 2003;Hilmola, 2001Hilmola, & 2004. This new accounting theory has been approved to be part of alternative accounting practices and surprisingly only one research group has reported its lower performance against main-stream applications (Lea & Fredendall, 2002;Lea & Min, 2003;Lea, 2007).…”
Section: Literature Review: Throughput Accounting and Theory Of Constmentioning
confidence: 99%
“…Activity in throughput accounting research was high during the 1990s until early 2000 (Luebbe & Finch 1992;Dugdale et al 1998;Sivasubramanian et al, 2003;Boyd et al 2003;Sheu et al, 2003;Hilmola, 2001Hilmola, & 2004. This new accounting theory has been approved to be part of alternative accounting practices and surprisingly only one research group has reported its lower performance against main-stream applications (Lea & Fredendall, 2002;Lea & Min, 2003;Lea, 2007).…”
Section: Literature Review: Throughput Accounting and Theory Of Constmentioning
confidence: 99%
“…According to Dettmer (1995), TOC is a set of concepts, principles, and tools designed to help manage systems better. TOC is also defined as an example of a management philosophy built upon a limited number of assumptions and designed to provide a process of continuous ongoing improvement (Sivasubramanian et al, 2003). Generally, TOC is a combination of philosophy, concepts, principles, and tools conceived to maximize the performance of any system by identifying, managing and breaking the most restrictive limiting factor that constraints system performance.…”
Section: Theory Of Constraints (Toc)mentioning
confidence: 99%