The application of the theory of constraints and activity-based costing to business excellence: the case of automotive electronics manufacture firms

References

• Anderson, S.W., Hesford, J., & Young, S.M. (2002). Factors influencing the performance of activity-based costing teams: A field study of ABC model development time in the automobile industry. Accounting, Organizations and Society, 27, 195–211. doi: 10.1016/S0361-3682(01)00057-5
   Web of Science ®Google Scholar
• Barrett, R. (2005 March). Time-driven costing: The bottom line on the new ABC. Business Performance Management, , 35–39.
   Google Scholar
• Brimson, J., & Antos, J. (2004). Predictive accounting. Journal of Corporate Accounting and Finance, 15(3), 61–69. doi: 10.1002/jcaf.20006
   Google Scholar
• Chea, A.C. (2011). Activity-based costing system in the service sector: A strategic approach for enhancing managerial decision making and competitiveness. International Journal of Business and Management, 6(11), 3–10. doi: 10.5539/ijbm.v6n11p3
   Google Scholar
• Fritzsch, R.B. (1998). Activity-based costing and the theory of constraints: Using time horizons to resolve two alternative concepts of product cost. Journal of Applied Business Research, 14(1), 83–90.
   Google Scholar
• Gervais, M., Levant, Y., & Ducrocq, C. (2010). Time-driven activity-based costing (TDABC): An initial appraisal through a longitudinal case study. Journal of Applied Management Accounting Research, 8(2), 1–20.
   Google Scholar
• Goldratt, E.M. (1984). The goal: A process of ongoing improvement. Croton-on-Hudson, NY: North River Press.
   Google Scholar
• Goldratt, E.M. (1990). What is this thing called theory of constraints and how should it be implemented? Croton-on-Hudson, NY: North River Press.
   Google Scholar
• Gupta, M., & Kline, J. (2008). Managing a community mental health agency: A theory of constraints based framework. Total Quality Management & Business Excellence, 19(3), 281–294. doi: 10.1080/14783360701601850
   Web of Science ®Google Scholar
• Kaplan, R.S., & Anderson, S.R. (2004). Time-driven activity-based costing. Harvard Business Review, 82(11), 131–138.
   PubMed Web of Science ®Google Scholar
• Kaplan, R.S., & Anderson, S.R. (2007). Time-driven activity-based costing a simpler and more powerful path to higher profits. Boston, MA: Harvard Business School Press.
   Google Scholar
• Kaplan, R., & Cooper, R. (1998). Cost & effect, using integrated cost systems to drive profitability and performance. Boston, MA: Harvard Business School Press.
   Google Scholar
• Kee, R. (1998). Integrating ABC and the theory of constraints to evaluate outsourcing decisions. Journal of Cost Management, 12, 24–36.
   Google Scholar
• Kohli, A.S., & Gupta, M. (2010). Improving operations strategy: Application of TOC principles in a small business. Journal of Business & Economics Research, 8(4), 37–46.
   Google Scholar
• Larson, P.D., & Kerr, S.G. (2007). Integration of process management tools to support TQM implementation: ISO 9000 and activity-based costing. Total Quality Management & Business Excellence, 18(1), 201–207. doi: 10.1080/14783360601053434
   Web of Science ®Google Scholar
• Orbak, Â. Y. (2012). Shell scrap reduction of foam production and lamination process in automotive industry. Total Quality Management & Business Excellence, 23(3–4), 325–341. doi: 10.1080/14783363.2011.637813
   Web of Science ®Google Scholar
• Punnakitikashem, P., Laosirihongthong, T., Adebanjo, D., & McLean, M.W. (2010). A study of quality management practices in TQM and non-TQM firms: Findings from the ASEAN automotive industry. International Journal of Quality & Reliability Management, 27(9), 1021–1035. doi: 10.1108/02656711011084819
   Google Scholar
• Sheu, C., Chen, M.H., & Kovar, S. (2003). Integrating ABC and TOC for better manufacturing decision making. Integrated Manufacturing Systems, 14(5), 433–441. doi: 10.1108/09576060310477834
   Google Scholar
• Steyn, H. (2002). Project management applications of the theory of constraints beyond critical chain scheduling. International Journal of Project Management, 20, 75–80. doi: 10.1016/S0263-7863(00)00054-5
   Google Scholar
• Wang, P., Du, F., Lei, D., & Lin, T.W. (2010). The choice of cost drivers in activity-based costing: Application at a Chinese oil well cementing company. International Journal of Management, 27(2), 367–373.
   Google Scholar
• Wu, A. (2007). The development and integration of activity based cost. Accounting Research Monthly, 263, 78–93.
   Google Scholar
• Yahya-Zadeh, M. (1998). Product-mix decisions under activity-based costing with resource constraints and non-proportional activity costs. Journal of Applied Business Research, 14(4), 39–46.
   Google Scholar
• Zadry, H.R., & Yusof, S.M. (2006). Total quality management and theory of constraints implementation in Malaysian automotive suppliers: A survey result. Total Quality Management & Business Excellence, 17(8), 999–1020. doi: 10.1080/14783360600747911
   Web of Science ®Google Scholar