| 动态环境对ABC的挑战及与TOC整合管理模式的构建 |
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| 引用本文： | 姚丽琼.动态环境对ABC的挑战及与TOC整合管理模式的构建[J].财会通讯,2005(7). |
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| 作者姓名： | 姚丽琼 |
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| 作者单位： | 浙江工贸职业技术学院 浙江温州325003 |
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| 摘 要： | 本文从ABC这种管理思想的前提假设出发,分析了动态环境对ABC的挑战。在此基础上,提出了ABC与制约理论(ThetheoryofConstraint,sTOC)相结合的新型管理模式。并将这种整合模式应用于常见的生产决策,将决策结果与ABC进行比较,以说明整合模式的应用及其优越性。
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| 关 键 词： | 动态环境 作业成本 法制约理论 生产决策 |
Challenges to Activity-Based Management under a Dynamic Environment and the Construction of TOC |
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| Yao Liqiong.Challenges to Activity-Based Management under a Dynamic Environment and the Construction of TOC[J].Communication of Finance and Accounting,2005(7). |
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| Authors: | Yao Liqiong |
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| Abstract: | From the presumptions of Activity-based costing (ABC), this paper analyses challenges to ABC under a dynamic environment. Based on this analysis, a model integrating ABC and the theory of constraints (TOC) is proposed. Further, this paper applies this integrated model in two kinds of common production-related decisions and compares it with the decisions of ABC to illustrate the application and the advantage of this integrated model. |
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| Keywords: | Dynamic environment Activity-based costing (ABC) The theory of constraints (TOC) Production-related decisions |
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