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Uma abordagem de avaliação de processos baseados no mundo dos custos para processos no mundo dos ganhos em instituições de ensino superior
| Content Provider | Semantic Scholar |
|---|---|
| Author | Lacerda, Daniel Pacheco Rodrigues, Luis Henrique Silva, Alexandre Costa Da |
| Copyright Year | 2009 |
| Abstract | This paper investigates a University's pricing process, comparing two different accounting approaches: traditional cost accounting and Theory of Constraints. Relying on concepts from the Theory of Constraints, this paper applies the principles of the Thinking Process and Throughput Accounting to review the current approach to this process. As a result, the paper evaluates the dynamics behind such processes and, based on throughput accounting, presents a new approach in tackling this. |
| Starting Page | 584 |
| Ending Page | 597 |
| Page Count | 14 |
| File Format | PDF HTM / HTML |
| Volume Number | 16 |
| Alternate Webpage(s) | http://www.scielo.br/pdf/gp/v16n4/a08v16n4.pdf |
| Alternate Webpage(s) | https://doi.org/10.1590/S0104-530X2009000400008 |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
