A Discussion about Costs World and the Throughput World under the perspective of the Theory of Constraints (TOC)

Título: Uma discussão sobre o mundo dos custos e o mundo dos ganhos sob o ponto de vista da teoria das restrições. (A Discussion about Costs World and the Throughput World under the perspective of the Theory of Constraints (TOC)).

Abstract: A body of work in the costs studies exposes the limitations of the traditional Cost Accounting as well the methods that are lined up to its logic. Other studies have different approaches and methods to solve these limitations, and among them, the Throughput World from the Theory of Constraints. However, few companies actually adopt it nowadays. This article attempts to present a discussion between the World of Costs and the Throughput World, offering a hypothesis to advance from one world to another.

Journal: S & G. Sistemas & Gestão, v. 4, p. 34-54, 2009.

Authors: Luis Henrique RodriguesDaniel Pacheco Lacerda.


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