haku: @author Armitage, H. M. / yhteensä: 5
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| Tekijä: | Armitage, H. M. |
| Otsikko: | The use of management accounting techniques to improve productivity analysis in distribution operations |
| Lehti: | International Journal of Physical Distribution and Materials Management
1987 : VOL. 17:2, p.40-50 |
| Asiasana: | DISTRIBUTION MANAGEMENT ACCOUNTING WAREHOUSING PRODUCTIVITY |
| Kieli: | eng |
| Tiivistelmä: | A method for measuring productivity changes in distribution with the use of specific management accounting tools is described. It is shown that management accounting techniques can be effectively employed to develop productivity standards and methods in distributions, and that these same productivity measures can be used to analyze the efficiency of existing and proposed distribution operations. An example is considered that focuses on specific labour tasks in warehousing environment and provides a useful way to separate and highlight the relative efficiency with which current operations are being conducted. |
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