throughput accounting

英 [ˈθruːpʊt əˈkaʊntɪŋ]

美 [ˈθruːpʊt əˈkaʊntɪŋ]

网络产量会计; 产出会计; 有效产出会计; 产出会计理论; 全程会计

Although both activity accounting and throughput accounting are advanced methods of decision-making and control in management accounting. Because of different principles, the information provided by two accountings for the product-mix and resource supply in manufacturing firms may differ and result in diverse decisions.
作业会计和有效产出会计是管理会计中先进的决策控制方法，由于这两种方法的原理不同，单独使用会为制造企业的产品组合和资源供给提供存在差异的信息，从而导致不同的管理决策。
In this article, I discuss Throughput Accounting based on Theory of Constraints not only from theory but also from cases.
本文通过规范研究和案例研究相结合的方法来对基于制约理论的有效产出会计进行探讨，并对其进行系统的论述和相关的应用分析。
I read many foreign articles in magazines, books and websites in order to have a research to the Throughput Accounting system.
研究思路为完成本文，笔者查阅了大量的外文资料，包括外文书籍、外文杂志及国外网络上的文章，以图能够全面而详细地对基于制约理论的有效产出会计做系统地探索。