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 (TA)]
Broader concept
Belongs to group
URI
https://concepts.sagepub.com/social-science/concept/throughput_accounting
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