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Comparison of the Theory of Constraints with the Traditional Cost Accounting Methods in Respect to Product Mix Decisions Comparison of the Theory of Constraints with the Traditional Cost Accounting Methods in Respect to Product Mix Decisions = Ürün Karması Kararları Açısından Geleneksel Maliyet Muhasebesi Yöntemleri ile Kısıtlar Teorisinin Karşılaştırılması

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Author(s): Burcu Demirel UTKU | Emre CENGİZ | Ayten ERSOY

Journal: Dogus University Journal
ISSN 1302-6739

Volume: 12;
Issue: 2;
Start page: 317;
Date: 2011;
Original page

Keywords: Theory of Constraints | Throughput Accounting | Traditional Cost Accounting | Product Mix Decisions | Kısıtlar Teorisi | Süreç Katkı Muhasebesi | Geleneksel Maliyet Muhasebesi | Ürün Karması Kararları

ABSTRACT
This study examines the importance of the theory of constraints compared to the conventional cost accounting in making adequate product mix decisions. To this end, an application in a chemistry enterprise was executed to determine product mix decisions and their effect on profitability by comparing the theory of constraints variable costing method with the full costing method in respect to the throughput approach, the contribution margin approach and the unit profit approach respectively.
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