A simulation-based comparison of TOC and traditional accounting performance measures in a process industry

Satish Mehra; R. Anthony Inman; Gregory Tuite; Anthony Inman

doi:10.1108/17410380510583635

A simulation-based comparison of TOC and traditional accounting performance measures in a process industry

Satish Mehra
, R. Anthony Inman
, Gregory Tuite
, Anthony Inman

University of Memphis
Louisiana Tech University
(Management Consultant, Cleveland, Ohio, USA)

Research output: Contribution to journal › Article › peer-review

Original language	English
Pages (from-to)	328-342
Number of pages	15
Journal	Journal of Manufacturing Technology Management
Volume	16
Issue number	3
DOIs	https://doi.org/10.1108/17410380510583635
State	Published - 2005

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 9 Industry, Innovation, and Infrastructure

ASJC Scopus Subject Areas

Software
Control and Systems Engineering
Computer Science Applications
Strategy and Management
Industrial and Manufacturing Engineering

Keywords

Accounting procedures
Performance measures
Process management

Access to Document

10.1108/17410380510583635License: Unspecified

Cite this

@article{6750d5904ecb4cf9b7216a701725b60e,

title = "A simulation-based comparison of TOC and traditional accounting performance measures in a process industry",

keywords = "Accounting procedures, Performance measures, Process management",

author = "Satish Mehra and Inman, \{R. Anthony\} and Gregory Tuite and Anthony Inman",

note = "Aims to compare performance measurement of a continuous process manufacturing operation under two accounting systems - a traditional cost accounting system and the theory of constraints (TOC) system., - Using a computer‐based simulation methodology to capture operational performance, it is found that the TOC‐based accounting system presents a more realistic",

year = "2005",

doi = "10.1108/17410380510583635",

language = "English",

volume = "16",

pages = "328--342",

journal = "Journal of Manufacturing Technology Management",

issn = "1741-038X",

number = "3",

}

TY - JOUR

T1 - A simulation-based comparison of TOC and traditional accounting performance measures in a process industry

AU - Mehra, Satish

AU - Inman, R. Anthony

AU - Tuite, Gregory

AU - Inman, Anthony

N1 - Aims to compare performance measurement of a continuous process manufacturing operation under two accounting systems - a traditional cost accounting system and the theory of constraints (TOC) system., - Using a computer‐based simulation methodology to capture operational performance, it is found that the TOC‐based accounting system presents a more realistic

PY - 2005

Y1 - 2005

KW - Accounting procedures

KW - Performance measures

KW - Process management

UR - https://www.scopus.com/pages/publications/18844440458

UR - https://www.scopus.com/pages/publications/18844440458#tab=citedBy

U2 - 10.1108/17410380510583635

DO - 10.1108/17410380510583635

M3 - Article

SN - 1741-038X

VL - 16

SP - 328

EP - 342

JO - Journal of Manufacturing Technology Management

JF - Journal of Manufacturing Technology Management

IS - 3

ER -

A simulation-based comparison of TOC and traditional accounting performance measures in a process industry

UN SDGs

ASJC Scopus Subject Areas

Keywords

Access to Document

Other files and links

Fingerprint

Cite this