| Tekijä: | Maguire, N. G. Peacock, E. |
| Otsikko: | Evaluating the cost of lead-time on the supplier selection process: an ABC driven methodology |
| Lehti: | Journal of Cost Management
1998 : NOV/DEC, VOL. 12:6, p. 27-38 |
| Asiasana: | Cost accounting Suppliers Decision making Strategy Methodology Manufacturing |
| Vapaa asiasana: | ABC |
| Kieli: | eng |
| Tiivistelmä: | In this article, a cost of lead-time methodology applicable to insource / outsource decision making and operations strategy is discussed. The research effort described was targeted towards quantifying and assessing "lean production" goals of flexible manufacturing subject to the direction provided by activity-based costing (ABC). ABC drive organizations to examine their product configurations by obtaining more accurate cost information especially with respect to low volume parts, which normally are allocated a much greater proportion of overhead in ABC than in traditional cost accounting systems. |
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