Linkage Projects - Grant ID: LP0220954

Funding Activity

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Funded Activity Summary

Developing Management Control Systems for SMEs using the Theory of Constraints. The Theory of Constraints (TOC) has helped organisations to move from a mindset of maximising efficiency and production to a new paradigm built around smoothness of flow and maximisation of throughput. Typically it is used for manufacturing management to improve factory floor operations in large companies. To achieve its full potential in small and medium enterprises (SME's) they need to align their management control systems with the TOC approach. Using an action research approach this project will meet these challenges. In particular, an exemplar accounting and performance measurement system will be designed for planning, control and decision-making.

Funded Activity Details

Start Date: 08-2002

End Date: 08-2005

Funding Scheme: Linkage Projects

Funding Amount: $67,635.00

Funder: Australian Research Council