Time-driven activity-based costing in a production planning environment

Morteza Bagherpour,Afshin Kamyab Nia, Mehdi Sharifian,Mohammad Mahdavi Mazdeh

PROCEEDINGS OF THE INSTITUTION OF MECHANICAL ENGINEERS PART B-JOURNAL OF ENGINEERING MANUFACTURE（2013）

引用 6|浏览4

暂无评分

摘要

Manufacturing managers are continuously trying to decrease production costs by focusing on activities and resource costs besides the relevant cost drivers. Through a case study, we show how to implement activity-based costing and time-driven activity-based costing techniques in a production planning problem environment. The results can significantly reduce production costs and improve manufacturing profitability index.

查看译文

关键词

Production costs,cost drivers,activity-based costing,time-driven activity-based costing,production planning

AI 理解论文

溯源树

样例

生成溯源树，研究论文发展脉络

Chat Paper

正在生成论文摘要