„Теория на ограниченията” – предизвикателство пред управленското счетоводство
"Theory of Constraint (TOC)" - a Challenge for Management Accounting

Author(s): Teodora Roupska
Subject(s): Economy, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: management accounting; theory of constrain; measures
Summary/Abstract: Theory of Constraints is a modern method applied in the enterprise management field. The author of the theory is Eliyahu Goldratt. He has presented his ideas in 1984 year for the first time. The Theory of Constraints use specific measures. They are applied by the management to determine the performance of the enterprise. Throughput Accounting (TA) is a result of the Theory of Constraints. It is a management accounting system in the context of the Theory of Constraints. Its main goal is to provide the need information to calculate the specific indicators of the Theory of Constraints.

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