Abstract:
The article deals with the Theory of Constraints (TOC) as one of the most effective modern methods of process control. Using of effectiveness and practicality of these methods in the domestic confectionery companies has been proven. Accounting system of cash income (Throughput Accounting, TA) has been proposed to optimize production
resources.
Description:
Androsenko O. O. Analysis of production costs on the basis of the theory of constraints / O. O. Androsenko // Socio-economic aspects of economics and management : сollection of scientific articles. – Taunton : Aspekt Publishing, 2015. – Vol. 2. – P. 113–119.