Open AccessTEORI KENDALA SEBAGAI ALAT PENGUKURAN KINERJA
Author(s) -
Budi Kurniawan
Publication year - 2017
Publication title -
jurnal akuntansi bisnis /jurnal akuntansi bisnis
Language(s) - English
Resource type - Journals
eISSN - 2598-6767
pISSN - 1979-360X
DOI - 10.30813/jab.v9i2.882
Subject(s) - balanced scorecard , performance measurement , process management , constraint (computer aided design) , process (computing) , incentive , compensation (psychology) , computer science , outcome (game theory) , theory of constraints , knowledge management , business , operations management , engineering , marketing , mathematics , economics , mechanical engineering , psychology , psychoanalysis , microeconomics , operating system , mathematical economics
Classifying accounting information for internal users of an organizations is one way to support the needs of information for managers. Managerial accounting has three main objectives, namely: (1) provide information for planning activities of the organization; (2) provide information for controlling the activity; (3) provide information to make effective decisions. Theory of constraints is a method used to perform continuous improvement in manufacturing and nonmanufacturing activity. It is characterized as a “thinking process” that begins by recognizing that all resources are limited to the most critical factor that is referred to as a constraint. One of the most interesting issues in the managerial accounting issue is the incentive-based compensation using a balanced scorecard. This research proposes theory of constraints as a performance measurement tool in the four perspectives of the balanced scorecard as an alternative to short-term measurement methods. The outcome framework in this research needs to be proceed to the next stage in upcoming researches. Keywords: constraints, performance measurement, balanced scorecard