دانلود و نمایش مقالات مرتبط با Throughput accounting::صفحه 1
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نتیجه جستجو - Throughput accounting

تعداد مقالات یافته شده: 2
ردیف عنوان نوع
1 The impacts of inventory in transfer pricing and net income: Differences between traditional accounting and throughput accounting
اثرات موجودی در قیمت گذاری انتقال و درآمد خالص: تفاوت بین حسابداری سنتی و حسابداری عملیاتی-2021
This research proposes the Theory of Constraints (TOC) throughput accounting (TA) as an alternative management control mechanism in an international transfer pricing setting. We compare TA with the traditional accounting method and demonstrate that the traditional method underestimate factors as demand variation and inventories, which affects decisions, such as moving production to an offshore plant. A detailed system dynamics model is built to simulate the production process in an offshore supply chain to compare the methods. The study aims to fill a gap in the management accounting studies and contribute to the understanding of international transfer pricing and their management controls, exploring more than just the tax savings, which are usually considered isolated from operational factors for supply chain (SC) offshoring decisions. Furthermore, we conduct a brief literature review, present the model and discuss the results. It has been observed that inventory levels are an important part of accounting, offshored supply chains, and transfer pricing. Traditional cost and accounting methods favour higher inventory levels, and they can overestimate net income results up to 70% e especially in higher demand variation scenarios e when compared to the throughput accounting.
keywords: انتقال قیمت گذاری | تئوری محدودیت ها | زنجیره تامین بین المللی | خفه کن | Transfer pricing | Theory of constraints | International supply chain | Offshoring
مقاله انگلیسی
2 Internal benchmarking to assess the cost efficiency of a broiler production system combining data envelopment analysis and throughput accounting
محک گذاری داخلی برای ارزیابی کارایی هزینه سیستم تولید جوجه های گوشتی با ترکیب تحلیل پوششی داده ها و حسابداری توان عملیاتی-2021
Economic efficiency assessments based on Data Envelopment Analysis are scarce compared to technical effi- ciency studies, even in for-profit firms. Some aspects justify this scarcity, such as the difficulty to estimate ac- curate prices, given their variability over time. In many situations, external benchmarking is hindered due to organizations’ unique nature and the barriers to sharing information considered critical to competitiveness. The use of internal benchmarking can overcome some of these difficulties. This study conducted an internal benchmarking analysis of a broiler production system, focusing on cost efficiency. We conducted longitudinal case-based research over six years (2014–2019). The concepts of throughput accounting of the Theory of Con- straints were applied to structure the DEA model (inputs, prices, and output). The Critical Incident Technique was used to explore the effects of interventions on the production system’s cost efficiency. The results show that the broiler production system could reduce 32% of the total cost per unit of production if the balance of inputs suggested by the DEA evaluation was used. This work contributes to the literature by showing the potential of internal benchmarking to explore the evolution of cost efficiency over time. From a practical perspective, this study is important for managers by showing how to measure the impact of management actions on performance, providing valuable information to guide continuous improvement.
keywords: بهره وری اقتصادی | بهره وری هزینه | معیار سنج داخلی | تحلیل پوششی داده ها | تولید جوجه های گوشتی | حسابداری | Economic efficiency | Cost efficiency | Internal benchmarking | Data envelopment analysis | Broiler production | Throughput accounting
مقاله انگلیسی
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