Management accunting its constraints

Abstract

The organizational transformation that happened in the world economy recent decade was accompanied by the concepts of less-profitable production and flexible system. The concepts implicitly provide a production and working capacity that is consistent with demand and current capacity of acceptance. The origin of limited management was higher according to efficiency and imbalance between resources and demand for the resources. There are double restrictions for the private institutions and in all Irish economic fields. Methodology: The international institutions face with the global limitations about less-profitable productive models. The non-commercial institutes are facing new problems that are related to the lack of employees and other resources while there were a recession and low efficiency about resources. Goldratt in her book providing theories about constrains provides new fields in economic perspective (Goldratt and Cooks, 1993). These managing ideas of best salesman are describing as an exciting story that describes the manager’s attempts to prevent the loss caused by performance and the bankruptcy of the company. Results: In the story, Goldratt and Descooks attacked to the price finished accounting as an “enemy to productivity” rather than using developed holistic techniques as on-time production and statistic control of the process. In this article, the relative usefulness of the theory of constraints related to accounting business managing methods is explained to use the resources and decision-making. Conclusion: The article, also examines the spread and evaluation of constrains and reactions that cause accounting and managing culture. Survival of the price finished management that is explaining against the continuous attacks is consistent with the probabilities by Goldratt relating to regulations ability to make changes and obligatory developments as training programs.