Overloaded overheads: Activity-based cost analysis of material handling in cell manufacturing
نویسندگان
چکیده
منابع مشابه
Overloaded Overheads: Activity-Based Cost Analysis of Material Handling in Cell Manufacturing
Manufacturing managers today are pressed by aggressive international competitors, high input factor prices, and customers who demand better quality at lower cost. In such an environment, there is a growing need to exploit the time, cost and quality advantages of cell manufacturing (Hyer and Wemmerliiv (1984)). Unfortunately, traditional cost accounting systems may be a major roadblock on the hi...
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ژورنال
عنوان ژورنال: Journal of Operations Management
سال: 1991
ISSN: 0272-6963
DOI: 10.1016/0272-6963(91)90038-y