haku: @journal_id 103 / yhteensä: 1234
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| Tekijä: | Brausch, J. M. Taylor, T. C. |
| Otsikko: | Who is accounting for the cost of capacity (Kapazitätsrechnung) |
| Lehti: | Management Accounting (US)
1997 : FEB, VOL. 78:8, p. 44-46,48-50 |
| Asiasana: | |
| Vapaa asiasana: | KOSTENANALYSE |
| Kieli: | eng |
| Tiivistelmä: | Companies that do not analyze the cost of unused capacity in their plants may be ceding competitive advantage in the marketplace. A study of 12 companies' approaches to managing capacity costs illuminate a neclegted area in accounting. |
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