Although both activity accounting and throughput accounting are advanced methods of decision-making and control in management accounting . Because of different principles the information provided by two accountings for the product-mix and resource supply in manufacturing firms may differ and result in diverse decisions .

作业会计和 有效 产出 会计是管理会计中先进的决策控制方法，由于这两种方法的原理不同，单独使用会为制造企业的产品组合和资源供给提供存在差异的信息，从而导致不同的管理决策。

In this article I discuss Throughput Accounting based on Theory of Constraints not only from theory but also from cases .

本文通过规范研究和案例研究相结合的方法来对基于制约理论的 有效 产出 会计进行探讨，并对其进行 系统的论述和相关的应用分析。

Throughput of coal accounting for 25 % of cargo throughput in Tianjin Port .

其中煤炭 吞吐量， 占全港货物吞吐量的25%。

I read many foreign articles in magazines books and websites in order to have a research to the Throughput Accounting system .

研究思路为完成本文，笔者查阅了大量的外文资料，包括外文书籍、外文杂志及国外网络上的文章，以图能够全面而详细地对基于 制约 理论 的 有效 产出 会计做系统地探索。