haku: @author Dhavale, D. / yhteensä: 2
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Tekijä: | Dhavale, D. |
Otsikko: | Activity-based costing in cellular manufacturing systems |
Lehti: | Journal of Cost Management for Manufacturing Industry
1993 : SPRING, VOL. 7:1, p. 13-27 |
Asiasana: | MANUFACTURING COSTS MODELS |
Kieli: | eng |
Tiivistelmä: | This article presents an activity-based costing model based on process characteristics of cellular manufacturing systems. The model reflects Typical relationships between parameters of a cellular manufacturing system. The article provides rationales behind different components of the model so that users can modify the model to represent any cellular manufacturing environment. Finally, the article discusses an actual application of the model at a Fortune 200 company. |
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