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The goal of every organization is to make the profit. The throughput accounting help us in selecting proper product mix based on market demand. In this research paper shows that the development of various forms of throughput accounting (TA) inspired by Goldratt's Theory of Constraints. I discussed the potential of TA to change accounting practices,...
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Context 1
... determine the section B constitutes a constraint in the production process. In order to determine it, the resource loads of the machine calculations were made in Table 4. In these calculations, an attempt was made to determine whether the company has a constraint or not. ...Context 2
... seen in the Table 4, production volume versus capacity, the load and capacity of the section B is limited. The ratio of the usage of the section B is 130 %. ...Context 3
... 3 shows the cycle time for winding, warping, weaving and stitching in all sections for a week. According to Table 4, the system constraint is section "B" and one can conclude that it will be impossible to manufacture everything that the market buys, so the firm will have to choose the best product and the optimum quantity to sell. Therefore, the problem is to know which product it will manufacture and in what numbers. ...Similar publications
Adjectives are paradigmatically versatile: they combine with many different items in the same syntactic configuration. They are also syntagmatically versatile: they occur in many different syntactic configurations. Given this versatility, how and to what extent can lexeme-specific preferences and features of the adjectives be identified? With the a...
Citations
... Khan (2011) [22] did a PhD dissertation study on "Measuring the Functional Power of TOC-Based Throughput Accounting To Assess Production Companies' Economic Performance", the study examined the relationship between traditional performance assessment criteria (net profit, return on investment, and return on equity), TOC-Based criteria (TOC-Based net profit and return on investment), and value-making criteria (economic value-added and market value-added) with companies' economic performanceas a representative of cash recovery rate. Anwarul (2015) [3] did a research work on the topic, Throughput Accounting: A Case Study. The study examine the development of various forms of throughput accounting (TA) inspired by Goldratt's Theory of Constraints and also discussed the potential of TA to change accounting practices, and evidence of change in Indian Power loom textile enterprises. ...
The main purpose of the study was to empirically examine the relationship between throughput costing and financial metrics of manufacturing firms in Nigeria. Secondary data sourced from audited annual reports of Guinness Nigeria plc and International Breweries Plc for the period 2008-2019 was utilized for the study. The data collected was analysed using ordinary least regression analysis with the aid of SPSS. The result of the study reveal an insignificant relationship between throughput costing (INV, INSALEs) and financial metrics (NPM, ROI) of manufacturing firms in Nigeria. Based on this outcome, it was recommended that manufacturing firms in Nigeria should in addition to implementing the system of throughput costing in the management of resources, should carry out other managerial accounting techniques such as Just-in Time system, Activity Based Costing, Target costing and Kaizen costing system so as to increase their financial performance.
... To do this, they also need capital, assets and other resources. These elements of business results, changes in their capital, assets and other factors which effects directly in the bank's performance Islam & Barghouthi, 2017a;Islam & Miajee, 2018a;Islam & Miajee, 2018b;Islam, 2016a;Islam, 2016b;Islam, 2016c;Islam, Alam & Al-Amin, 2015;Islam, 2015;Islam et al., 2014;Islam & Barghouthi, 2017b;Islam et al., 2021;. At present, competition is higher in the market for every type of organization. ...
In the era of globalization, every company is changing their marketing policy due to gradually increasing competitors in the existing market where social marketing is changing and maintaining the behavior of people a society. Nowadays social marketing is not a new concept in Bangladesh, especially in the banking sector. The main objective of this study is to analyze the uses of the societal marketing concept of a private Bank Limited. In this study, the quantitative and qualitative method is followed by the authors. To identify the social marketing concept qualitative and quantitative method is used in this study. A non-probability convenience sampling method
... Islam et al., 2014;Islam & Miajee, 2018;Islam, 2016a;Islam, 2016b;Islam, 2016c;Islam et al., 2015;Hossain et al., 2017;Islam, 2015;Sharif & Karim, 2017;Karim et al., 2021), it is necessary to study event marketing of commercial banks. ...
The study investigates is to analyze the uses of event marketing of a bank: A study on a commercial bank. To identify the uses of event marketing as experiential marketing in the banking sector is present in Bangladesh. It is clear that event marketing makes the bank more profitable than other advertising strategies because it can grasp client attention than other marketing strategies. Event marketing can increase loans more than other advertising strategies. Event marketing strategy is that given greater control over clients because it can grasp clients' minds with memorable experiences or promotional events. The findings of this study suggest that most government bank doesn't pay more attention to event marketing. But private banks pay more attention to event 15 marketing and experiential marketing and they are beneficial with this. So it can be that a combination of event marketing and experiential marketing is the best solution for any bank for chooses their marketing tools. In commercial bank limited they need to increase event marketing because the uses of events become increasing day by day. An event marketing strategy that has a big opportunity in Bangladesh. There is no potential risk of using event marketing in the bank.
... So the focus of this study is the viral marketing technique that is used as marketing strategy. As Bangladesh economy is growing day by day (Tu et al., 2021;Ara et al., 2015;Ali et al., 2021;Ali et al., 2020;Baqir et al., 2020;Batool et al., 2021;Islam & Bhuiyan 2021;Islam & Miajee, 2018;Islam, 2016a;Islam, 2016b;Islam, 2016c;Islam et al., 2015;Hossain et al., 2017;Islam, 2015;Sharif & Karim, 2017;Karim et al., 2021), it is essential to study this viral marketing. ...
... Dark tourism (DT) has deeply engaged the mainstream and is an in-vogue topic of media attention. As Bangladesh economy is growing day by day (Tu et al., 2021;Hossain, Asheq & Arifuzzaman, 2019;Rahaman et al., 2020;Ara et al., 2015;Ali et al., 2021;Ali et al., 2020;Baqir et al., 2020;Batool et al., 2021;Islam & Bhuiyan 2021;Islam & Miajee, 2018;Islam, 2016a;Islam, 2016b;Islam, 2016c;Islam et al., 2015;Hossain et al., 2017;Islam, 2015;Sharif & Karim, 2017;Karim et al., 2021), hence dark tourism via social media marketing is very important to study. ...
Nowadays, people rely on social media for advertisements, news, information tourist places promotion, especially on Facebook. For this reason, Bangabandhu memorial museum uses social media marketing techniques to attract tourist attention. Social media marketing can increase tourists and share different information types important for any tourist place. At present, people make a tour by knowing about the site through social media. So, the researcher insists that social media marketing techniques are more effective for Bangabandhu memorial museum. This paper has five steps: the first steps of this project paper have introduction, methodology and literature review. The second step has formatted the conceptual framework. The third steps of this project have some objectives that identified by the researcher that which used for attracting dark tourists for Bangabandhu memorial museum, analyzing the uses of social media marketing for attracting dark tourists which collected from questionnaire survey that was operated by a huge number of executive & employee of Bangabandhu memorial museum and face-to-face interview with the tourists. And the fourth steps show the significant findings of the research paper. The last steps of the project paper are recommending some guidelines for Bangabandhu memorial museum and further research. By this research, researchers identify the uses of Facebook marketing for attracting dark tourists by Bangabandhu memorial museum. Because nowadays, people are more familiar with Facebook and have more potential to promote dark tourism spots through social media. If Bangabandhu memorial museum properly uses Facebook marketing, they can increase tourists. So, promoting these dark tourism spots on Facebook is the most popular social media platform technique. So, Facebook media can increase dark tourists for Bangabandhu memorial museum.
... [14][15][16][17] In this article, the object of attention will be focused on the Throughput that, following the aforementioned author, is related to the speed of generation of resources of the company through sales. [18][19][20] Throughput is a simple measurement that allows owner-managers to determine if their actions and decisions are getting it closer to the goal of their enterprises in financial terms. 12,13,16,17,[21][22][23][24] The purpose of this research work is to illustrate that using the logic of TOC concerning the Throughput is adequate in management decisions to improve performance in the context of SMEs. ...
... Problems in performance at SME emerge from various causes, 5 but lack of work methods to understand where the problems are and how to face them is a root cause that leads to breach of customers' expectations, loss of position in the market and the deterioration of company performance. Throughput logic could help to continuously measure and improve their performance by focusing on those problems 5,19 and make decisions taking into consideration their global impact measured in terms of final enterprises' results. 45 In this research, we try to make a contribution to address what other investigators pointed out as needs to deepen studies regarding the Throughput. ...
... 28 This is the reason why the application of the method is only valid if the dependence between the analysed variables is demonstrated. 25,47 From the literature reviewed, it is possible to say that most of the applications of the Throughput per hour are oriented to the administration of production, 5,19,22 others use subjective methods for their measurement and analysis. 5,12 Sometimes the researches carried out, due to their level of complexity, are not viable to be introduced into the daily practice of an entrepreneur. ...
The purpose of this research work is to illustrate that using the logic of theory of constraints (TOC) concerning the Throughput is adequate in management decisions to improve performance in the context of small and medium enterprises. The TOC approach assumes the use of Throughput as an indicator of performance, and in this paper the method of chain substitution and successive approximation is proposed to analyze this indicator. After the implementation of the Throughput per hour analysis, the owner-manager changed her perspective about what her priorities should be in the exercise of the administrative process. The identification of the restriction of what prevented him from obtaining more money allowed him to make the decisions or courses of action that maximized the Throughput per hour, thus improving his performance as owner-manager, the performance of his enterprise and the economic situation of his employees. The originality of this article consists in the application of TOC approach through the design of the indicator Throughput per hour to analyse the performance of an entrepreneur and the application of the chain substitution and successive approximation method for the study of the restrictions that inhibit it.
There are many challenges facing organizations. A complex and dynamic environment requires constant change and improvement of activities and reconfiguration of processes carried out in organizations. Market requirements and customer expectations force companies to seek for and apply ever new techniques and solutions. The aim of this article is to present the concept of Throughput Accounting in a production system operating under small batch production conditions as a support for decision-making. This paper also compares the results of using three different costing systems in a resource-constrained manufacturing environment. In contrast to traditional methods that focus on cost reduction, Throughput Accounting is a profit-focused method of achieving goals, based on maximizing throughput.
يهدف البحث الى إمكانية تطبيق مصنع نسيج وحياكة واسط أدوات إدارة التكلفة المتمثلة بالموازنة على أساس الأنشطة لتحقيق اهداف الوحدة الاقتصادية في الاستغلال الأمثل للموارد المتاحة و استعمال المحاسبة عن عائد الأنشطة الداخلية بوساطة ( زيادة معدل الإنجاز ، تخفيض تكاليف المخزون ، تخفيض تكاليف التشغيل والمنتج ) لتحقيق استراتيجية قيادة التكلفة ، إذ تمثلت مشكلة البحث في ان تطبيق نظم التكاليف التقليدية في الوحدات الاقتصادية لا تدعم استعمال أساليب المحاسبة الادارية وتقنيات ادارة التكلفة
يهدف البحث الى إمكانية تطبيق مصنع نسيج وحياكة واسط أدوات إدارة التكلفة المتمثلة بالموازنة على أساس الأنشطة لتحقيق اهداف الوحدة الاقتصادية في الاستغلال الأمثل للموارد المتاحة و استعمال المحاسبة عن عائد الأنشطة الداخلية بوساطة ( زيادة معدل الإنجاز ، تخفيض تكاليف المخزون ، تخفيض تكاليف التشغيل والمنتج ) لتحقيق استراتيجية قيادة التكلفة ، إذ تمثلت مشكلة البحث في ان تطبيق نظم التكاليف التقليدية في الوحدات الاقتصادية لا تدعم استعمال أساليب المحاسبة الادارية وتقنيات ادارة التكلفة
