The Integration between Resource Consumption Accounting Approach and Theory of Constraints to Rationalize Capacity Utilization Decisions: An Applied Study
| المصدر: | المجلة العلمية للاقتصاد والتجارة |
|---|---|
| الناشر: | جامعة عين شمس - كلية التجارة |
| المؤلف الرئيسي: | El-Essawy, Nariman Mohamed Mohamed (Author) |
| مؤلفين آخرين: | Ibrahim, Kamal Hussein (Advisor) |
| المجلد/العدد: | ع2 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2018
|
| الشهر: | يوليو |
| الصفحات: | 433 - 464 |
| ISSN: |
2636-2562 |
| رقم MD: | 1066263 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Resource Consumption Accounting | Theory of Constraints | Capacity Utilization Decisions
|
| رابط المحتوى: |
عدد مرات التحميل
20
| المستخلص: |
Purpose – The main purpose of this study is to suggest a management accounting framework based on both resource consumption accounting (RCA) and theory of constraints (TOC) to rationalize capacity utilization decisions. Methodology – A case study was applied on one of the production lines of Dice Sports and Casual Wear organization based on actual detailed cost data from this organization. A mixed-integer programming model was constructed in order to integrate RCA with the TOC philosophy. Findings – The integration between RCA and TOC will rationalize capacity utilization decisions. Practical implications – Organizations should focus on resources capacity and areas of constraints in order to achieve the best utilization of the capacity of resources and to maximize profits. This model will help organizations greatly to achieve this objective. |
|---|---|
| ISSN: |
2636-2562 |
عناصر مشابهة
-
The Impact of Accounting Disclosure of Sustainable Development Practices on Rationalizing Investment Decision: Experimental Study
بواسطة: A. El-Aal, Farouq Gomaa منشور: (2022) -
The Role of Brand Loyalty as a Mediating Variable in the Relationship between CauseRelated Marketing and Consumer Repurchasing Decision
بواسطة: Ibrahim, Marwa Mahmoud منشور: (2018) -
A Suggested Model to Measure the Degree of Cost Stickiness when Meeting Earnings Targets: An Empirical Study
بواسطة: El-Essawy, Nariman Mohamed Mohamed منشور: (2024) -
The Effect of Meeting Earnings Targets on the Operating Performance of the Egyptian Manufacturing Firms: An Empirical Study
بواسطة: El-Essawy, Nariman Mohamed Mohamed منشور: (2024) -
Obstacles of Applying Human Resources Accounting in North African Countries: A Comparative Study between Algeria, Tunisia and Morocco
بواسطة: Sebti, Ismail منشور: (2023)
