ABSTRACT
With this study, the authors deal with a measurement and information model integrating elements of activity-based costing and theory of constraints to support the decision making process. Firstly they restore, under a historical perspective, when, how and why the ABC and TOC were created; after that, differences and similarities are shown. On this purpose, they follow a numerical example and bibliographical research methodology. As a result, it is demonstrated that the authors conclude by demonstrating that ABC and TOC are complementary concepts, not conflicting, as state Goldratt and other researchers. The result is an important scientific contribution for Business Administration Academia and practitioners insofar destroy de myth of incompatibility of those managerial tools2 2 The authors gratefully acknowledge the valuable suggestions of the anonymous referee. .
KEYWORDS:
Activity; Capacity; Drivers; Bottlenecks; Constraints