制约理论(TOC)下的贡献毛益会计研究

制约理论（英文缩写：ＴＯＣ）是以服务于实现企业利润最大化为目的的一种生产经营管理新理念。ＴＯＣ认为：企业经营作为一个系统，总是存在着种种制约因素，而这些制约因素将直接制约着企业目标即企业财富增加的实现；持续不断地发现、改善和消除制约，就可不断增加企业利润；改善和消除制约的过程中，应当遵循“系统中部分最佳的总和不等于系统整体最佳”的原则；寻求实现企业目标的措施时，可将其核心问题归结为三个方面：即保证

Accounting of Throughput Contribution Guided by Theory of Constraints

Theory of Constraints (TOC)is a new management ideology aiming at helping business get the biggest profit.Increasing throughput contribution,cutting down inventory and reducing operating expense are taken as three measurement standards in business performance evaluation.With the continuous cutting down of inventory and reduction of operating expense,continuous increase of throughput contribution must be guaranteed. Since all these evaluation indexes are connected with accounting,accounting of throughput contribution,a new one specially for TOC management,emerges.It will solve some long-term problems in traditional accounting,renew our ideology and further promote the development of management accounting and cost management.