Theory of Constraints and Its Implications for Management Accounting
by Eric W. Noreen, Debra Smith, James T. Mackey, IMA Foundation for Applied Research
Category: Business & Economics

Presents the first in-depth evaluation of the theory of constraints (TOC) based on investigations at 21 US and European companies. In addition it provides a new development in the theory of constraints called the thinking process, which is no less than an attempt to bring systematic logic to bear on fundamental problems.