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- Constraints_accounting abstract "Constraints accounting (CA) is an accounting reporting technique, consistent with a process of ongoing improvement (POOGI). It is an implementation of the Theory of Constraints. It is a development of throughput accounting. CA includes: explicit consideration of the role of constraints, specification of throughput contribution effects, and decoupling of throughput (T) from operating expense (OE).Constraints represent part of the third level of the financial reporting conceptual framework developed by the Financial Accounting Standards Board (FASB). In providing information with the qualitative characteristics that make it useful, companies must consider two overriding factors that limit, or constrain, financial reporting. The two dominant constraints are the cost-benefit relationship and materiality. The cost-benefit relationship constraint is pervasive throughout the framework, and materiality is a threshold for recognition in financial reporting.".
- Constraints_accounting wikiPageID "2938090".
- Constraints_accounting wikiPageRevisionID "605665642".
- Constraints_accounting hasPhotoCollection Constraints_accounting.
- Constraints_accounting subject Category:Management_accounting.
- Constraints_accounting subject Category:Theory_of_constraints.
- Constraints_accounting comment "Constraints accounting (CA) is an accounting reporting technique, consistent with a process of ongoing improvement (POOGI). It is an implementation of the Theory of Constraints. It is a development of throughput accounting.".
- Constraints_accounting label "Constraints accounting".
- Constraints_accounting sameAs m.08dy4q.
- Constraints_accounting sameAs Q5164381.
- Constraints_accounting sameAs Q5164381.
- Constraints_accounting wasDerivedFrom Constraints_accounting?oldid=605665642.
- Constraints_accounting isPrimaryTopicOf Constraints_accounting.