haku: @journal_id 1007 / yhteensä: 280
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| Tekijä: | Mountford, J. R. |
| Otsikko: | Empowerment costing (Arbeitserweiterung; Kostenrechnungssystem; Profit Center System) |
| Lehti: | Production and Inventory Management Journal
1997 : MAR, VOL. 38:1, p. 65-71 |
| Asiasana: | |
| Vapaa asiasana: | FERTIGUNGSMANAGEMENT, KOSTENKONTROLLE |
| Kieli: | eng |
| Tiivistelmä: | If management truly believes in the empowerment of the workforce, the workforce must be as much involved in the bottom line as the controller. Equal to that responsibility must be the accountability, incentives and rewards which go with that responsibility. This article presents a method of product costing to enable throughput, inventory movements and product profitability to be measured, while at the same time providing real incentives to an empowered workforce. |
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