haku: @author Blaxill, M. F. / yhteensä: 1
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| Tekijä: | Blaxill, M. F. Hout, T. M. |
| Otsikko: | The fallacy of the overhead quick fix. |
| Lehti: | Harvard Business Review
1991 : JUL-AUG, VOL. 69:4, p. 93-101 |
| Asiasana: | MANUFACTURING OVERHEAD COSTS COMPETITIVENESS |
| Kieli: | eng |
| Tiivistelmä: | Facing pressure from a few large, low-cost competitors, Thornton, a specialty-equipment manufacturer fought back by eliminating overhead. Over two years, it outscored components and consolidated operations. But instead of cutting overhead, it added more and became still more uncompetitive. Many large manufacturing companies are finding themselves at a cost drawback in markets they have dominated for years. One reason is excessive overhead, the other is the emergence of "robust" competitor, comparable in size and product scope but able to produce at a lower unit overhead cost. Data collected from more than 100 manufacturers worldwide illustrate the differences between overhead cost structures of bureaucratic, niche and robust firms. |
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