Publication details

Svět nákladů a svět průtoku

Authors

ŽÁK Jan MATÝSKA Martin

Year of publication 2005
Type Article in Proceedings
Conference In Sborník Mezinárodní Baťovy doktorandské konference
MU Faculty or unit

Faculty of Economics and Administration

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.

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