%0 Journal Article
%T 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 = ščrščn Karmas  Kararlar  A  s ndan Geleneksel Maliyet Muhasebesi Y ntemleri ile K s tlar Teorisinin Kar  la t r lmas
%A Burcu Demirel UTKU
%A Emre CENGŁżZ
%A Ayten ERSOY
%J Dogus University Journal
%D 2011
%I Dogus University
%X 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.
%K Theory of Constraints
%K Throughput Accounting
%K Traditional Cost Accounting
%K Product Mix Decisions
%K K s tlar Teorisi
%K Sščre  Katk  Muhasebesi
%K Geleneksel Maliyet Muhasebesi
%K ščrščn Karmas  Kararlar
%U http://journal.dogus.edu.tr/index.php/duj/article/view/311