ACCA PM Notes: B4d. Throughput Accounting in Multi-Product situations | aCOWtancy Textbook
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Throughput Accounting EP.1 นักบัญชีเก่ง...แต่ยังใช้วิธีคิดแบบ “Cost Accounting”? ถึงเวลาอัปเกรดสมองด้วย “Throughput Accounting” 💡 เพิ่มค่าใช้จ่ายสิ กำไรถึงจะมากขึ้น ไม่ใช่ลดค่าใช้จ่าย ลดต้นทุน เพราะตัวเลขเดียวกัน แต่ “มุมมองที่ต่างกัน” ทำให้ผลลัพธ์ของธุรกิจต่างกันสุดขั้ว! 📊 มาดูคลิปนี้ แล้วคุณจะเข้าใจว่า “กำไรจริง” ไม่ได้มาจากการลดต้นทุนเสมอไป 🎬 #TOC #ThroughputAccounting #gungginkk #AI | GungGinkk School กุ๋งกิ๋ง สคูล
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