The Significance of Time in Throughput Accounting, Amoeba Management, and MQ Accounting

Tamiya Mizushima

Chapter 3 in Time-Based Accounting:Productivity and Management Perspectives, 2026, pp 37-53 from World Scientific Publishing Co. Pte. Ltd.

Abstract: The following sections are included:IntroductionPursuit of Added Value and Evaluation IndicatorsPrior Research in Management AccountingManagement Accounting Methods in Relation to Value AddedThe Relevance of the Three Management Accounting MethodsThe Case of Company BSummary of This ChapterReferences

Keywords: Time-Based Management (TBM); Time-Based Accounting (TBA); Time-Driven Activity-Based Costing (TDABC); Cash Conversion Cycle; Throughput Accounting; Amoeba Management; Margin Quantity (MQ) Accounting; Solution Sales Productivity; Work-life Balance Statement; Hourly Salary Equivalent Amount; Average Annual Total Working Hours Per Person; Bank Cost Accounting; Relationship-Based Costing (RBC); Potential PER; Dual-Mode Management Accounting (search for similar items in EconPapers)
JEL-codes: D24 L23 M11 M41 O31 (search for similar items in EconPapers)
Date: 2026
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