Reviewing throughput accounting from strategic management accounting perspective

To review througput accounting from strategic management accounting (SMA) perspective, you need to have a general understanding of theory of constraints. Bragg (2007; Chapter 1) provides a useful introduction to the subject  of theory of constraints. Then, you need to study the basic management accounting concept on short-term decision with scarce resources, see Arnold and Turley (1996; chapter 11). Next, you study throughput accounting in Bhimani et al. (2008, Chapter 20). Based on the understanding gained, you could now study the review artcle on throughput accounting from CIMA (2007). This article provides a concise overall review on throughput accounting from SMA perspective. Below is my cognitive map (initial draft) on the main ideas in CIMA (2007):

You are encouraged to study CIMA (2007) as well as other articles so as to develop your own version of cogntive map on this topic. As you read the article, pls refer to the SMA review questions from Ho (2011).


References

1. Arnold, J. and Turley, S. (1996) Accounting for Management Decisions, Prentice Hall.
2. Bhimani, A., Horngren,C.T., Datar, S.M. and Foster, G. (2008) Management and Cost Accounting, FT Prentice Hall.
3. Bragg, S.M. (2007) Throughput Accounting, Wiley.
4. CIMA (2007) "Theory of constraints and throughput accounting", Topic
   Gateway Series No. 26, March, published by CIMA.