haku: @author Ronen, B. / yhteensä: 21
viite: 7 / 21
| Tekijä: | Coman, A. Ronen, B. |
| Otsikko: | The enhanced make-or-buy decision: the fallacy of traditional cost accounting and the theory of constrains |
| Lehti: | Human Systems Management
1995 : VOL. 14:4, p. 303-308 |
| Asiasana: | ACCOUNTING COSTS DECISION MAKING |
| Kieli: | eng |
| Tiivistelmä: | The authors present a model for finite capacity scheduling in situations where the market demand exceeds the company's manufacturing capacity. Subcontracting to fill in the gap between the market demand and production capacity is an excellent tool to elevate the manufacturing constraint in the short term. The authors' model prescribes a simple ratio rating a product's priority for the constrained manufacturing resource. The ratio, developed from a linear programming analysis, enhances the theory of constraints for the make-or-buy situation. |
SCIMA