haku: @indexterm PRODUCT MIX / yhteensä: 47
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| Tekijä: | Hall, R. Galambos, N. P. Karlsson, M. |
| Otsikko: | Constraint-based profitability analysis: Stepping beyond the theory of constraints |
| Lehti: | Journal of Cost Management
1997 : JUL/AUG, Vol. 11:4, p. 6-10 |
| Asiasana: | PROFITABILITY PRODUCT MIX COST EFFECTIVENESS |
| Kieli: | eng |
| Tiivistelmä: | Business must combine activity-based management (ABM) with the theory of constraints to maximize profitability in the company. Constraint-based profitability analysis (CBPA) is the analytical tool that creates an understanding of profitability that goes beyond the aggregated numbers of the annual reports by helping businesses understand the true profitability of the individual products they manufacture for better internal decision making. CBPA helps managers in a capacity-constrained business determine the ideal product mix to maximize profitability. An example shows how the Timken Company's Latrobe Steel Division improved operating income by 20 percent using CBPA. |
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