search query: @author Waldron, D. / total: 4
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| Author: | Waldron, D. Galloway, D. |
| Title: | Throughput accounting part 3: a better way to control labour costs. |
| Journal: | Management Accounting (London)
1989 : JAN, VOL. 67:1, p. 32-33 |
| Index terms: | MANUFACTURING COST ACCOUNTING PERFORMANCE MEASUREMENT LABOUR COSTS |
| Language: | eng |
| Abstract: | The 3rd article in a series on the relationship between inventory, lead times, due-data performance and manufacturing cost, related to throughput accounting and the control of the cost of labour. Productivity versus inventory. The quality ratio. The true cost of labour and options of measuring standard hours produced. Re-thinking the control of labour. Two cases are given of no finished goods, and finished goods. |
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