search query: @author Sinha, K. / total: 3
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| Author: | Cooper, W. Sinha, K. Sullivan, R. |
| Title: | Accounting for complexity in costing high technology manufacturing |
| Journal: | European Journal of Operational Research
1995 : SEP 7, VOL. 85:2, p. 316-326 |
| Index terms: | MEASUREMENT COSTS HIGH TECHNOLOGY MANUFACTURING |
| Language: | eng |
| Abstract: | A new type of "costing unit" is proposed in the form of an adjusted measure of plant output that takes into account the increases in complexity of operations with rapid and continuous changes in products and process technologies. Use of this costing unit makes it possible to conduct meaningful analyses of past and present plant performance using historical costs, and to project future cost behavior even in the presence of ongoing technological changes. |
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