Backflush обрачун трошкова и Throughput рачуноводство
Backflush Costing And Throughput Accounting

Summary/Abstract: Product diversification and the systematic reduction of product life cycle, stimulation of the permanent innovation of existing and new product launches, changes in the areas of processing, management and organization, led to the review and appropriate adjustments in the cost accounting systems, to their control and rational and efficient use of production factors. In this paper we will first review the basic setting of Theory Of Constraints and on it based Throughput accounting, basics of JIT system and its corresponding Backflush costing, and then we point to the possibility of combining the two concepts and the development of costing systems consistent with both the business philosophy.

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