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In association with
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Theory of Constraints and Its Implications for Management Accounting
by Eric W. Noreen, Debra A. Smith, James T. (Cor) MacKey
from North River Press
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List Price: $25.00
Price: $22.50
You save: $2.50 (10%)
Media: Paperback
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Customer Reviews:
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Avg. Customer Rating: 3.5 / 5.0 
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a change of paradigm for managers and accountants 
...this is an excellent book that summarizes Goldratt's theory explained in the Goal and the Haystack Syndrome (preferably, read these two first). The point of this book is not to change the "accounting" for IRS purpose or whatever, the purpose is to give "real world" experience applying TOC in management decision making. This theory is the theory of common sense, nothing more, but yet, we easily forget about it. One of the biggest insights of the theory is that Cost Accounting recognizes no constraint in a... more info
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Good start but disappointing 
In the first 2 chapters the authors do a good job of explaining why variable costing is better than full absorption costing. Thereafter the book fails to add much more than that. I learned in university that variable costing is better than full absorption costing, so this is nothing new - what would be more useful would be ways to use both systems simultaneously, seeing as full absorption costing will be with us for SEC and IRS reporting purposes.
Great start, but left with a feeling that I hadn't... more info
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Good, but not what the title suggests. 
This book was the best summary of the Thinking Process I have yet read, but it's title suggests an accounting focus. The accounting focus lasted just for the first section. The real value of this book was the case studies where they discussed some of the benefits and pitfalls experienced by some companies that implemented TOC ideals.
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