haku: @indexterm electrical equipment industry / yhteensä: 15
viite: 12 / 15
| Tekijä: | Beier Greeson, C. Kocakulah, M. C. |
| Otsikko: | Implementing an ABC pilot at Whirlpool |
| Lehti: | Journal of Cost Management
1997 : MAR/APR, VOL. 11:2, p. 16-21 |
| Asiasana: | MANUFACTURING INDUSTRY IMPLEMENTATION ELECTRICAL EQUIPMENT INDUSTRY |
| Kieli: | eng |
| Tiivistelmä: | This article documents a pilot program the Whirpool Corporation used to investigate and evaluate an activitybased costing (ABC) system. Implementing ABC at Whirlpool proved to be neither expensive nor difficult. The ABC system at Whirlpool now requires only about 120 hours per year to maintain. The company's decision to adopt a standalone system may have facilitated the implementation. Both product volume and complexity affected product costing at Whirlpool's manufacturing plant. |
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