amazon review: Management Accounting : TOC & TA / Swain / 1999

				The Theory of Constraints and Throughput Accounting by Monte Swain Edition: Paperback
Easy cross reference, too brief, May 28, 2015 A part of a series. There is a promoted web site but it is not effective anymore. There are interesting points: Basic difference between TA and GAAP is time horizon. TA has very short term while GAAP has a very long term. It makes different cost items either fixed or variable. Contrary to common belief TA is not to replace GAAT. You need GAAT for official reporting anyway. TA is designed to make relevant decisions in the field, coupled with TOC and both of them are NOT for planning but for executing. You need to keep TOC ligned with your strategy. Linear Programming is interestingly similar to TA, gives feasible plans but there is no clue how to schedule it. Dependancy and variability in reosurces are not considered in it.