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International Journal of Production Research Volume 43, 2005 - Issue 2
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Original Articles

Optimal product mix decisions based on the theory of constraints? exposing rarely emphasized premises of throughput accounting

Rainer Souren * Department of Production and Information Management, University of Bremen, PO Box 33 04 40, 28334 Bremen, Germany
,
Heinz Ahn Institute for Corporate Environmental Management and Industrial Controlling, Aachen University (RWTH Aachen), Templergraben 64, 52056 Aachen, Germany
&
Christian Schmitz Institute for Corporate Environmental Management and Industrial Controlling, Aachen University (RWTH Aachen), Templergraben 64, 52056 Aachen, Germany
Pages 361-374 | Received 01 Jun 2004, Published online: 22 Feb 2007

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Harshal Lowalekar & Sumanta Basu. (2020) Theory of constraints based mafia offer for supply chains of deteriorating products. International Journal of Production Research 58:14, pages 4421-4449.
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Lucas Martins Ikeziri, Fernando Bernardi de Souza, Mahesh C. Gupta & Paula de Camargo Fiorini. (2019) Theory of constraints: review and bibliometric analysis. International Journal of Production Research 57:15-16, pages 5068-5102.
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Fernando Bernardi de Souza, Vinicius Amorim Sobreiro, Marcelo Seido Nagano & Jair Wagner de Souza Manfrinato. (2013) When less is better: Insights from the product mix dilemma from the Theory of Constraints perspective. International Journal of Production Research 51:19, pages 5839-5852.
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Timothy D. Fry, Patrick R. Philipoom & Robert A. Leitch. (2008) Accounting-based heuristics for order processing and review in a stochastic environment. International Journal of Production Research 46:6, pages 1667-1684.
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Arijit Bhattacharya, Pandian Vasant, Bijan Sarkar & Sanat Kumar Mukherjee. (2008) A fully fuzzified, intelligent theory-of-constraints product-mix decision. International Journal of Production Research 46:3, pages 789-815.
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Amitava Ray, Bijan Sarkar & Subir Sanyal. (2008) Improved TOC for outsourcing decision. International Journal of Management Science and Engineering Management 3:4, pages 303-311.
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F. K. Wang, T. Du & F. C. Wen. (2007) Product mix in the TFT-LCD industry. Production Planning & Control 18:7, pages 584-591.
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W.-H. Tsai, C.-W. Lai & J. C. Chang. (2007) An algorithm for optimizing joint products decision based on the Theory of Constraints. International Journal of Production Research 45:15, pages 3421-3437.
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Articles from other publishers (33)

Ulukan BÜYÜKARIKAN. (2021) Verimlilik Muhasebesi Yönteminin Bir Üretim İşletmesinde UygulanmasıImplementation of Throughput Accounting in a Sample Production Enterprise. Süleyman Demirel Üniversitesi Vizyoner Dergisi 12:31, pages 843-855.
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Fabio Sartori Piran, Daniel Pacheco Lacerda, Ana S. Camanho & Maria C.A. Silva. (2021) Internal benchmarking to assess the cost efficiency of a broiler production system combining data envelopment analysis and throughput accounting. International Journal of Production Economics 238, pages 108173.
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Tatjana Stevanović, Ljilja Antić & Amer Rastić. (2020) Specificity of application of throughput accounting in JIT business environment. Ekonomski izazovi 9:17, pages 89-104.
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Darwish Alami & Waguih ElMaraghy. (2020) Traditional and Activity Based Aggregate Job Costing Model. Procedia CIRP 93, pages 610-615.
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Andreas Myrelid & Jan Olhager. (2019) Hybrid manufacturing accounting in mixed process environments: A methodology and a case study. International Journal of Production Economics 210, pages 137-144.
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Gurjeet Sahi, Mahesh C. Gupta & Pankaj C. Patel. (2017) A Measure of Throughput Orientation: Scale Development and Nomological Validation. Decision Sciences 48:3, pages 420-453.
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Ismael Rodríguez, Pablo Rabanal & Fernando Rubio. (2017) How to make a best-seller: Optimal product design problems. Applied Soft Computing 55, pages 178-196.
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Zheng-Yun Zhuang & Shu-Chin Chang. (2015) Deciding product mix based on time-driven activity-based costing by mixed integer programming. Journal of Intelligent Manufacturing 28:4, pages 959-974.
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Wen-Hsien Tsai, Jui-Chu Chang, Chu-Lun Hsieh, Tsen-Shu Tsaur & Chung-Wei Wang. (2016) Sustainability Concept in Decision-Making: Carbon Tax Consideration for Joint Product Mix Decision. Sustainability 8:12, pages 1232.
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Guo-hui Zhang & Yong-cheng Wang. 2016. Proceedings of the 6th International Asia Conference on Industrial Engineering and Management Innovation. Proceedings of the 6th International Asia Conference on Industrial Engineering and Management Innovation 911 919 .
Olli-Pekka Hilmola & Mahesh Gupta. (2015) Throughput accounting and performance of a manufacturing company under stochastic demand and scrap rates. Expert Systems with Applications 42:22, pages 8423-8431.
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Jaime Antero Arango-Marin, Jaime Alberto Giraldo-García & Omar Danilo Castrillón-Gómez. (2014) Applying TOC Heuristics to Job Scheduling in a Hybrid Flexible Flow Shop. DYNA 81:186, pages 113.
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Seyed Amin Badri, Mehdi Ghazanfari & Kamran Shahanaghi. (2013) A multi-criteria decision-making approach to solve the product mix problem with interval parameters based on the theory of constraints. The International Journal of Advanced Manufacturing Technology 70:5-8, pages 1073-1080.
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Patroklos Georgiadis & Alexandra Politou. (2013) Dynamic Drum-Buffer-Rope approach for production planning and control in capacitated flow-shop manufacturing systems. Computers & Industrial Engineering 65:4, pages 689-703.
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Hu-sheng Lu & Guo-qiang Lv. 2013. Proceedings of 2012 3rd International Asia Conference on Industrial Engineering and Management Innovation (IEMI2012). Proceedings of 2012 3rd International Asia Conference on Industrial Engineering and Management Innovation (IEMI2012) 147 157 .
J V Vasović, M Radojičić, M M Klarin & V K Spasojević Brkić. (2011) Multi-criteria approach to optimization of enterprise production programme. Proceedings of the Institution of Mechanical Engineers, Part B: Journal of Engineering Manufacture 225:10, pages 1951-1963.
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Isaac Pergher, Luis Henrique Rodrigues & Daniel Pacheco Lacerd. (2011) Discussão teórica sobre o conceito de perdas do Sistema Toyota de Produção: inserindo a lógica do ganho da Teoria das Restrições. Gestão & Produção 18:4, pages 673-686.
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Tony Tollington & Venkateswara Pilla. 2011. Review of Management Accounting Research. Review of Management Accounting Research 295 310 .
Heinz Ahn. (2011) Das institut für controlling und unter-nehmensrechnung an der technischen universität braunschweig. Controlling & Management 54:5, pages 344-346.
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Wang Yunzhi, Hu Yaoguang, Jia Yanhua & Zhang Ruijun. (2010) A game theoretic approach to product-mix resource allocation. A game theoretic approach to product-mix resource allocation.
Amitava Ray, Bijan Sarkar & Subir Sanyal. (2010) The TOC-Based Algorithm for Solving Multiple Constraint Resources. IEEE Transactions on Engineering Management 57:2, pages 301-309.
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Takashi Hasuike & Hiroaki Ishii. (2009) On flexible product-mix decision problems under randomness and fuzziness. Omega 37:4, pages 770-787.
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R.P. Mohanty, D. Mishra & T. Mishra. (2009) Comparative study of production outsourcing models. Journal of Advances in Management Research 6:1, pages 41-69.
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Takashi Hasuike & Hiroaki Ishii. (2009) Product mix problems considering several probabilistic conditions and flexibility of constraints. Computers & Industrial Engineering 56:3, pages 918-936.
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R. Anthony Inman, Martha Lair Sale & Kenneth W. GreenJrJr. (2009) Analysis of the relationships among TOC use, TOC outcomes, and organizational performance. International Journal of Operations & Production Management 29:4, pages 341-356.
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Amitava Ray, Bijan Sarkar & Subir Sanyal. (2008) Outsourcing decision under Utopian environment. Journal of Applied Accounting Research 9:3, pages 181-191.
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Amitava Ray, Bijan Sarkar & Subir Kumar Sanyal. (2008) An improved theory of constraints. International Journal of Accounting & Information Management 16:2, pages 155-165.
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Wen-Hsien Tsai, Chien-Wen Lai, Li-Jung Tseng & Wen-Chin Chou. (2008) Embedding management discretionary power into an ABC model for a joint products mix decision. International Journal of Production Economics 115:1, pages 210-220.
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Amitava Ray, Bijan Sarkar & Subir Sanyal. (2008) A holistic approach for production outsourcing. Strategic Outsourcing: An International Journal 1:2, pages 142-153.
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Wang Fang-jun, Chang Hua & Ou Pei-yu. (2007) Integrating Activity-Based Costing and Theory of Constraints for Making Product-mix Decisions. Integrating Activity-Based Costing and Theory of Constraints for Making Product-mix Decisions.
Arijit Bhattacharya & Pandian Vasant. (2007) Soft-sensing of level of satisfaction in TOC product-mix decision heuristic using robust fuzzy-LP. European Journal of Operational Research 177:1, pages 55-70.
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A. Bhattacharya, P. Vasant, N. Barsoum, C. Andreeski, T. Kolemisevska, A.T. Dinibütün & G.M. Dimirovski. (2006) Decision making in toc-product-mix selection via fuzzy cost function optimization. IFAC Proceedings Volumes 39:23, pages 51-56.
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A. Bhattacharya, P. Vasant, C. Andreeski, N. Barsoum, T. Kolemisevska, A.T. Dinibütün & G.M. Dimirovski. 2006. Improving Stability in Developing Nations through Automation 2006. Improving Stability in Developing Nations through Automation 2006 55 60 .

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