haku: @author Waldron, D. / yhteensä: 4
viite: 4 / 4
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Tekijä: | Waldron, D. Galloway, D. |
Otsikko: | Throughput accounting part 2 : ranking products profitability. |
Lehti: | Management Accounting (London)
1988 : DEC, VOL. 66:11, p. 34-35 |
Asiasana: | MANUFACTURING PROFITABILITY ACCOUNTING |
Kieli: | eng |
Tiivistelmä: | A review of throughput accounting (TA), introducing 3 new concepts to replace those currently in use. The concept and an exploration of a new measure used to rank products. Total factory cost. The TA ratio. Return per factory hour. The weighted average TA ratio, related to the U.K. market. A separate article reviews the release of the cash tied up in vehicle ownership by using a contract hire agreement. |
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