search query: @author Stratton, A. J. / total: 1
reference: 1 / 1
« previous | next »
| Author: | Turney, P. B. B. Stratton, A. J. |
| Title: | Using ABC to support continuous improvement. National Semiconductor applies a two-pronged approach (Qualitätssteuerung) |
| Journal: | Management Accounting (US)
1992 : SEP, VOL. 74:3, p. 46:50 |
| Index terms: | |
| Freeterms: | KOSTENRECHNUNG, KOSTENZURECHNUNG, ELEKTRONISCHE INDUSTRIE |
| Language: | eng |
| Abstract: | In this article the authors show how to design an ABC model to support continuous improvement. Using actual examples from National Semiconductor Corporation, they explain how a two-dimensional ABC model using micro and macro activities supplies the required information in an economical manner. How this information is used in the continuous improvement process is also described. |
« previous | next »
SCIMA