haku: @indexterm Capital goods / yhteensä: 109
viite: 86 / 109
| Tekijä: | Maskell, B. |
| Otsikko: | Capital equipment purchasing and just-in-time. |
| Lehti: | Management Accounting (London)
1987 : JUN, VOL. 65:6, p. 12-14 |
| Asiasana: | CAPITAL GOODS MANUFACTURING ECONOMIES OF SCALE PRODUCTION |
| Kieli: | eng |
| Tiivistelmä: | The author continues his series of articles on JIT (just-in-time) manufacturing by looking at the impact of JIT on capital equipment procurement.He suggests that bringing in JIT techniques changes in major way the role of management accountant, because the traditional theories of economies of scale have no relevance to the decision process.Key factors of JIT are flexibility, ease of use and maintenance as well as the facility to match production to demand. |
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