A Discussion about Costs World and the Throughput World under the perspective of the Theory of Constraints (TOC)

Detalhes bibliográficos
Autor(a) principal: Lacerda, Daniel Pacheco
Data de Publicação: 2009
Outros Autores: Rodrigues, Luis Henrique
Tipo de documento: Artigo
Idioma: por
Título da fonte: Sistemas & Gestão
Texto Completo: https://www.revistasg.uff.br/sg/article/view/V4N1A3
Resumo: A body of work in the costs studies exposes the limitations of the traditional Cost Accounting as well the methods that are lined up to its logic. Other studies have different approaches and methods to solve these limitations, and among them, the Throughput World from the Theory of Constraints. However, few companies actually adopt it nowadays. This article attempts to present a discussion between the World of Costs and the Throughput World, offering a hypothesis to advance from one world to another.
id UFF-13_ddb58fddad0356c45d9a2c1827c750df
oai_identifier_str oai:ojs.www.revistasg.uff.br:article/64
network_acronym_str UFF-13
network_name_str Sistemas & Gestão
repository_id_str
spelling A Discussion about Costs World and the Throughput World under the perspective of the Theory of Constraints (TOC)A Discussion about Costs World and the Throughput World under the perspective of the Theory of Constraints (TOC)Uma discussão sobre o mundo dos custos e o mundo dos ganhos sob o ponto de vista da teoria das restriçõesCosts WorldTheory of ConstraintsCostsCosts WorldTheory of ConstraintsCostsMundo dos custosTeoria das RestriçõesCustosA body of work in the costs studies exposes the limitations of the traditional Cost Accounting as well the methods that are lined up to its logic. Other studies have different approaches and methods to solve these limitations, and among them, the Throughput World from the Theory of Constraints. However, few companies actually adopt it nowadays. This article attempts to present a discussion between the World of Costs and the Throughput World, offering a hypothesis to advance from one world to another.A body of work in the costs studies exposes the limitations of the traditional Cost Accounting as well the methods that are lined up to its logic. Other studies have different approaches and methods to solve these limitations, and among them, the Throughput World from the Theory of Constraints. However, few companies actually adopt it nowadays. This article attempts to present a discussion between the World of Costs and the Throughput World, offering a hypothesis to advance from one world to another. Um conjunto de trabalhos na área de custos expõe as limitações da contabilidade tradicional de custos e os métodos que se alinham a essa lógica. Paralelamente outros trabalhos apresentam outras lógicas e métodos respondem a essas limitações, dentre elas a Contabilidade de Ganhos da Teoria das Restrições. Entretanto, efetivamente poucas empresas o adotam. Esse artigo procura apresentar uma discussão entre o Mundo dos Custos e o Mundo dos Ganhos, propondo uma hipótese para o avanço de um mundo para outro.ABEC2009-06-27info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://www.revistasg.uff.br/sg/article/view/V4N1A310.7177/sg.2009.V4N1A3Sistemas & Gestão; v. 4 n. 1 (2009): Abril/2009; 34-541980-516010.7177/sg.2009.v4.n1reponame:Sistemas & Gestãoinstname:Universidade Federal Fluminense (UFF)instacron:UFFporhttps://www.revistasg.uff.br/sg/article/view/V4N1A3/V4N1A3Copyright (c) 2015 Sistemas & Gestãoinfo:eu-repo/semantics/openAccessLacerda, Daniel PachecoRodrigues, Luis Henrique2023-01-09T18:18:55Zoai:ojs.www.revistasg.uff.br:article/64Revistahttps://www.revistasg.uff.br/sgPUBhttps://www.revistasg.uff.br/sg/oai||sg.revista@gmail.com|| periodicos@proppi.uff.br1980-51601980-5160opendoar:2023-01-09T18:18:55Sistemas & Gestão - Universidade Federal Fluminense (UFF)false
dc.title.none.fl_str_mv A Discussion about Costs World and the Throughput World under the perspective of the Theory of Constraints (TOC)
A Discussion about Costs World and the Throughput World under the perspective of the Theory of Constraints (TOC)
Uma discussão sobre o mundo dos custos e o mundo dos ganhos sob o ponto de vista da teoria das restrições
title A Discussion about Costs World and the Throughput World under the perspective of the Theory of Constraints (TOC)
spellingShingle A Discussion about Costs World and the Throughput World under the perspective of the Theory of Constraints (TOC)
Lacerda, Daniel Pacheco
Costs World
Theory of Constraints
Costs
Costs World
Theory of Constraints
Costs
Mundo dos custos
Teoria das Restrições
Custos
title_short A Discussion about Costs World and the Throughput World under the perspective of the Theory of Constraints (TOC)
title_full A Discussion about Costs World and the Throughput World under the perspective of the Theory of Constraints (TOC)
title_fullStr A Discussion about Costs World and the Throughput World under the perspective of the Theory of Constraints (TOC)
title_full_unstemmed A Discussion about Costs World and the Throughput World under the perspective of the Theory of Constraints (TOC)
title_sort A Discussion about Costs World and the Throughput World under the perspective of the Theory of Constraints (TOC)
author Lacerda, Daniel Pacheco
author_facet Lacerda, Daniel Pacheco
Rodrigues, Luis Henrique
author_role author
author2 Rodrigues, Luis Henrique
author2_role author
dc.contributor.author.fl_str_mv Lacerda, Daniel Pacheco
Rodrigues, Luis Henrique
dc.subject.por.fl_str_mv Costs World
Theory of Constraints
Costs
Costs World
Theory of Constraints
Costs
Mundo dos custos
Teoria das Restrições
Custos
topic Costs World
Theory of Constraints
Costs
Costs World
Theory of Constraints
Costs
Mundo dos custos
Teoria das Restrições
Custos
description A body of work in the costs studies exposes the limitations of the traditional Cost Accounting as well the methods that are lined up to its logic. Other studies have different approaches and methods to solve these limitations, and among them, the Throughput World from the Theory of Constraints. However, few companies actually adopt it nowadays. This article attempts to present a discussion between the World of Costs and the Throughput World, offering a hypothesis to advance from one world to another.
publishDate 2009
dc.date.none.fl_str_mv 2009-06-27
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://www.revistasg.uff.br/sg/article/view/V4N1A3
10.7177/sg.2009.V4N1A3
url https://www.revistasg.uff.br/sg/article/view/V4N1A3
identifier_str_mv 10.7177/sg.2009.V4N1A3
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://www.revistasg.uff.br/sg/article/view/V4N1A3/V4N1A3
dc.rights.driver.fl_str_mv Copyright (c) 2015 Sistemas & Gestão
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2015 Sistemas & Gestão
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv ABEC
publisher.none.fl_str_mv ABEC
dc.source.none.fl_str_mv Sistemas & Gestão; v. 4 n. 1 (2009): Abril/2009; 34-54
1980-5160
10.7177/sg.2009.v4.n1
reponame:Sistemas & Gestão
instname:Universidade Federal Fluminense (UFF)
instacron:UFF
instname_str Universidade Federal Fluminense (UFF)
instacron_str UFF
institution UFF
reponame_str Sistemas & Gestão
collection Sistemas & Gestão
repository.name.fl_str_mv Sistemas & Gestão - Universidade Federal Fluminense (UFF)
repository.mail.fl_str_mv ||sg.revista@gmail.com|| periodicos@proppi.uff.br
_version_ 1798320142345568256

Registros relacionados