Svět nákladů a svět průtoku
| Authors | |
|---|---|
| Year of publication | 2005 |
| Type | Article in Proceedings |
| Conference | In Sborník Mezinárodní Baťovy doktorandské konference |
| MU Faculty or unit | |
| Citation | |
| Keywords | Theory of Constraints; Activity Based Costing; cost accounting; throughput accounting; cost calculation |
| Description | Theory of Constraints and Activity Based Costing represent two different concepts of product cost calculations. The purpose of this paper is to explain their basic logic and based on two examples to demonstrate mutual differences and their relation to traditional cost accounting calculations. The conclusion clarifies criticism of Activity Based Costing from the view of the Theory of Constraints. |