haku: @journal_id 833 / yhteensä: 203
viite: 6 / 203
| Tekijä: | Baggaley, B. Maskell, B. |
| Otsikko: | Value stream management for lean companies, part II |
| Lehti: | Journal of Cost Management
2003 : MAY-JUN, VOL. 17:3, p. 24-30 |
| Asiasana: | Costs |
| Vapaa asiasana: | Lean practices Value streams |
| Kieli: | eng |
| Tiivistelmä: | Part I of this article descibed lean manufacturing in terms of value streams and the ways that value streams support locally coordinated continuous improvement. This part II discusses the shortcomings of standard costing techniques, specifically overhead calculations for costing value streams. Consistent with lean practices, value stream costing does not distinguish between direct and indirect costs, because by definition, the value stream does not bear any outside its own activities. |
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