C. Throughput Accounting for Software
• Throughput Accounting for Software Engineering
• Throughput Accounting for Software Business
Chapter 3, "Theory of Constraints," summarizes essential elements of Throughput Accounting for Goods (TAG), as applied in the Manufacturing sector. Chapter 7, "Finance and Accounting," covers Throughput Accounting for Services (TAS) as applied in the Professional, Scientific, and Technical Services (PSTS) sector. For comparison, this appendix summarizes Throughput Accounting for Software. As explained in Chapter 2, "Services On Demand," the Software industry is part of the Information sector according to the North American Industry Classification System (NAICS), but any enterprise can have software ...
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