alleryStart learning →Who proposed throughput accounting as an alternative to traditional cost accounting?
AMichael Porter
BYasuhiro Monden
CJohn Shank
DEliyahu Goldratt
Answer & Solution
Correct answer: D. Eliyahu Goldratt
Eliyahu Goldratt proposed throughput accounting, linked to his theory of constraints.
Keep practising Strategic Cost Management and Emerging Business Models
Browse all Strategic Cost Management and Emerging Business Models questions for CA Final, or explore more Cost and Management Accounting topics.
Related questions
Why do subscription firms offer a free trial?A sharing economy chiefly enables reuse of what?In a network effect, the value to a user depends on what?Who pioneered the subscription model in the 17th century?In a subscription business model, what does the customer pay?Why is freemium especially suited to software?Under a freemium pricing strategy, what is provided free of charge?In whole-life project appraisal, which option is typically chosen?