TOC and ABM: A Comparative Analysis in the Light of Literature Specializing in Management Information Systems

Abstract

This article aims to provide a comparative analysis between two systems of accounting information (SCI) in the light of literature: the Theory of Constraints (Theory of Constraints, TOC) and Activity Based Management (Activity Based Management - ABM ) under the aspects of three dimensions to determine whether performing the function of an information system itself. Motivated by the emergence of several models of SCI that promise to add quality useful information for decision making, it was evidence in this paper the aspects and characteristics of each one. Methodological issues include a literature review that seeks to explain and discuss the proposed topic, coupled with a comparative analysis. Structurally, a review of literature on information system (IS), Theory of Constraints (TOC) and Activity Based Management (ABM). The comparison procedure is parameterized by three dimensions (purpose, effectiveness and success), aiming to check items such as scope and reach. Meanwhile, the research seeks to identify the points of similarity, as well as relevant differences between those SIC. In general, it was possible to conclude some similarities and differences between TOC and ABM, and that even with some restrictions or nonfulfillment of some requirement, serve the purpose for which they propose to effectively and with the expected success.