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| Tekijä: | Schneiderman, A. M. |
| Otsikko: | Managing System Profit |
| Lehti: | Journal of Cost Management
2000 : SEP-OCT, VOL. 14:5, p. 33-39 |
| Asiasana: | MANAGEMENT PROFIT PROFIT PROFIT PLANNING COSTS |
| Kieli: | eng |
| Tiivistelmä: | Focusing on cost by product and customer using activity- based costing (ABC) systems or on production bottlenecks using the theory of constraints (TOC) are two of the many possible ways of viewing the profit equation. Another way to view the profit equation is though system profit, which combines ABC and TOC concentrations and adds competition-based market constraints to provide different, often initially counterintuitive, strategies for long-term maximization of shareholder value. The resulting changes in optimizing product mix can have significantly longer implementation times than occur in most cost management initiatives and produce short-term signals that require unconventional management responses. |
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