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
22
| LEADER | 02061nam a22002297a 4500 | ||
|---|---|---|---|
| 001 | 1804525 | ||
| 041 | |a eng | ||
| 044 | |b مصر | ||
| 100 | |a El-Essawy, Nariman Mohamed Mohamed |e Author |9 576294 | ||
| 245 | |a The Integration between Resource Consumption Accounting Approach and Theory of Constraints to Rationalize Capacity Utilization Decisions: |b An Applied Study | ||
| 260 | |b جامعة عين شمس - كلية التجارة |c 2018 |g يوليو | ||
| 300 | |a 433 - 464 | ||
| 336 | |a بحوث ومقالات |b Article | ||
| 520 | |b 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. | ||
| 653 | |a الإفصاح المحاسبي |a الموارد البشرية |a المزايا التنافسية |a حماية المستهلك | ||
| 692 | |b Resource Consumption Accounting |b Theory of Constraints |b Capacity Utilization Decisions | ||
| 700 | |a Ibrahim, Kamal Hussein |e Advisor |9 576295 | ||
| 773 | |4 الاقتصاد |4 الإدارة |6 Economics |6 Management |c 063 |e Scientific Journal for Economic & Commerce |f Al-Maġallah Al-ʿilmiyyah Lil-Iqtiṣād Wal Tiğārah |l 002 |m ع2 |o 0527 |s المجلة العلمية للاقتصاد والتجارة |v 048 |x 2636-2562 | ||
| 856 | |u 0527-048-002-063.pdf | ||
| 930 | |d y |p y |q n | ||
| 995 | |a EcoLink | ||
| 999 | |c 1066263 |d 1066263 | ||
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