| Tekijä: | Anderson, S. |
| Otsikko: | Measuring the impact of product mix heterogeneity on manufacturing overhead cost |
| Lehti: | Accounting Review
1995 : JUL, VOL. 70:3, p. 363-388 |
| Asiasana: | MANUFACTURING ACCOUNTING ECONOMICS |
| Kieli: | eng |
| Tiivistelmä: | This paper examines the impact of product mix heterogeneity (PMH) on manufacturing overhead costs (MOHC) in three plants of a textile firm. An approach for measuring PMH is adapted from the group technology literature of operations. factor analysis of product engineering specifications identifies seven forms of PMH for woven fabrics. regression analysis indicates that two of the seven forms of heterogeneity are costly: differences in processing efficiency and in customer-specified quality requirements. |
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