search query: @journal_id 74 / total: 1538
reference: 20 / 1538
| Author: | Smith, M. |
| Title: | Bottleneck management |
| Journal: | Management Accounting (London)
1995 : MAR, VOL. 73:3, p. 26-28 |
| Index terms: | MANAGEMENT TOTAL QUALITY MANAGEMENT INNOVATION |
| Language: | eng |
| Abstract: | The analysis of activity-based management highlights four activity-related aspects: costs, quality , time and innovation. Most of the emphasis in the literature, thus far, has been on costs (ABC) and quality (TQM). In this article, Malcolm Smith redirects the focus towards the "time" factor, highlighting the importance of throughput, interdependent events, product mix and job-scheduling in the identification and elimination of production bottlenecks. |
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