A comparative analysis of utilizing activity-based costing and the theory of constraints for making product-mix decisions

@inproceedings{Kee1997ACA,
  title={A comparative analysis of utilizing activity-based costing and the theory of constraints for making product-mix decisions},
  author={Robert Kee and Charles Schmidt},
  year={1997}
}
Activity-based costing (ABC) and the theory of constraints (TOC) represent alternative paradigms for evaluating the economic consequences of production-related decisions. However, their application can lead to contradictory productmix decisions. To resolve this con#ict, it is frequently suggested that the TOC is appropriate for the short run, while ABC is appropriate for the longer term. This paper models the selection of a product mix with the TOC and an ABC model integrating activity-based… CONTINUE READING

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