Using theory of constraints and ABC to enhance cost calculations at DuoGraphic B.V. : a case study

This case focuses on the application of management accounting techniques such as linear programming and regression analysis in the framework of activity-based costing and the theory of constraints. Students are invited to transform technical production data (process map) into data that is necessary for the ABC cost calculations. Furthermore, given the technical production data, students learn how to assess the possibilities to enhance profitability and how to transform ABC and TOC analysis into management information.