Concept information
Preferred term
throughput accounting
Definition
- Throughput accounting (TA) is a managerial accounting methodology that gives primacy to the identification and elimination of a system's operating constraints. As opposed to cost accounting, throughput accounting methods do not allocate costs to products or activities. [Source: Encyclopedia of Health Care Management; Throughput Accounting]
Broader concept
Belongs to group
URI
http://data.loterre.fr/ark:/67375/N9J-DT3DX7ZJ-2
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