Business Intelligence System Based on Throughput Accounting
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    Abstract:

    The conflict between stability and growth has existed in companies for long. In contrast to traditional compromising solutions, Throughput Accounting (TA) offers a win-win way that meets both requirements from a systemic view. This article introduces the concept of TA and proposes a throughput-viewed metric hierarchy for supply chain management, and a relevant decision-making system is designed and implemented with Business Intelligence Technologies. The feasibility and validity of the system has been verified practically.

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杨龙飞,韩永生.基于有效产出会计的商业智能系统.计算机系统应用,2014,23(11):34-40

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History
  • Received:March 03,2014
  • Revised:March 24,2014
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  • Online: November 20,2014
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