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throughput accounting

См.: учет пропускной способности.



throughput accounting

throughput accounting - (TA)A management accounting method that is based on the belief that because every system has a constraint which limits global performance, the most effective way to evaluate the impact that any proposed action will have on the system as a whole is to look at the expected changes in the global measures of throughput, investment and operating expense.

Syn.:constraints accounting.

See:constraint, global measures, investment, operating expense, throughput.