TOWARD A BALANCED SCORECARD: APPLICATION AND DEVELOPMENT OF A TOC/ABC-BASED SYNERGIST C FRAMEWORK: PART Ⅱ

摘要

In the early phases of their evolution, the theory of constraints (TOC) and activity-based costing (ABC) philosophies differed fundamentally in their approaches to process improvement and performance measurement strategies. However, both philosophies have evolved over the years, and even the founders of these philosophies seem to agree in principle that newer management philosophies should be molded into a uniform body of knowledge.1 Consequently, many scholars have attempted to integrate these systems.2 Analysis of this vast body of literature (a valuable research contribution in its own right) suggests that although the usefulness of integrating TOC/ABC has been discussed extensively, research demonstrating the role of an integrative framework in implement-ing a well-balanced scorecard is still in its infancy and needs to be explored, which is the focus of this article.