haku: @author Zangwill, W. I. / yhteensä: 5
viite: 2 / 5
| Tekijä: | Kantor, P. B. Zangwill, W. I. |
| Otsikko: | Theoretical foundation for a learning rate budget. |
| Lehti: | Management Science
1991 : MAR, VOL. 37:3, p. 315-330 |
| Asiasana: | LEARNING CURVES COST ACCOUNTING COST REDUCTION |
| Kieli: | eng |
| Tiivistelmä: | A conceptualization of production learning is proposed, which resolves costs into groups characterized by the rate at which the costs can be reduced. These groups may correspond to learning in process, materials and technology. A new budget methodology is suggested, the learning rate budget, which combines activities with similar learning rates to facilitate planning, forecasting, bidding, accountability, and management control. The conceptualization of cost progress rests on three postulates concerning the budget, the technology and a finite basis for the learning curve. |
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