haku: @author Cooper, R. / yhteensä: 94
viite: 38 / 94
| Tekijä: | Cooper, R. |
| Otsikko: | Activity-based costing and the lean enterprise |
| Lehti: | Journal of Cost Management
1996 : WINTER, VOL. 9:4, p. 6-14 |
| Asiasana: | COST ACCOUNTING PRODUCTS MANAGEMENT ENTERPRISE |
| Kieli: | eng |
| Tiivistelmä: | Activity-based costing (ABC) is a procedure that often makes it possible to estimate product costs more accurately than using traditional cost systems. The lean enterprise, a Japanese innovation, is characterised by small batch sizes, low defect rates, extended supplier relations, and high consumer satisfaction. It is widely considered a better approach to manufacturing than mass production. this article explores the role of ABC systems in supporting a company's transaction to a lean enterprise. This article argues that ABC can be used to encourage the spread of the lean enterprise. |
SCIMA