haku: @freeterm ELEKTRONISCHE INDUSTRIE / yhteensä: 13
viite: 11 / 13
| Tekijä: | Turney, P. B. B. Stratton, A. J. |
| Otsikko: | Using ABC to support continuous improvement. National Semiconductor applies a two-pronged approach (Qualitätssteuerung) |
| Lehti: | Management Accounting (US)
1992 : SEP, VOL. 74:3, p. 46:50 |
| Asiasana: | |
| Vapaa asiasana: | KOSTENRECHNUNG, KOSTENZURECHNUNG, ELEKTRONISCHE INDUSTRIE |
| Kieli: | eng |
| Tiivistelmä: | In this article the authors show how to design an ABC model to support continuous improvement. Using actual examples from National Semiconductor Corporation, they explain how a two-dimensional ABC model using micro and macro activities supplies the required information in an economical manner. How this information is used in the continuous improvement process is also described. |
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