APPLICATION OF THROUGHPUT ACCOUNTING IN NIGERIA IMPORT AND EXPORT INDUSTRIES
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY Throughput Accounting (TA) is a principle-based and simplified management accounting approach that provides managers with decision-support information for enterprise profitability improvement (Wikipedia, 2015). TA is relatively new in management accounting. It is an approach that identifies factors that limit an organization from reaching its goal and then focuses on simple measures that drive behavior in key areas towards reaching organizational goals. ...
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