Krzywa uczenia się a koszty produkcji

• Autorzy: Anna Bielecka

Warianty tytułu

The Learning Curve and Production Costs

• Języki publikacji: PL

Abstrakty

EN

This article deals with the calculation of costs in an enterprise with consideration for the so-called learning effect. Technological changes appearing in the course of production reduce the time of performing certain activities. This phenomenon is directly reflected in the non-linear function of labour costs. With the help of a model of average and extreme time, which takes into account the impact of learning, the author describes the dependence between the size of the production, on the one hand, and the size of the total and extreme costs of labour, on the other hand. The article also presents statistical methods for the estimation of the parameters of the presented models - the training index and the time required by the production of the first as well as an appraisal of their reliability. (original abstract)

Słowa kluczowe

PL

Koszty produkcji; Organizacje uczące się

EN

Production costs; Learning organisations

• Czasopismo: Przegląd Statystyczny
• Rocznik: 1997
• Tom: 44
• Numer: z. 4
• Strony: 521--531

Twórcy

autor

Anna Bielecka

• Wyższa Szkoła Zarządzania i Przedsiębiorczości w Warszawie

Bibliografia

• [1] Abernathy W. J., Wayne K., Limits of the learning curve, Harvard Business Review, 9 - 10/1974.
• [2] Andress F.J., The learning curve as a production tool, Harvard Business Review, January-February 1954.
• [3] Bump E.A., Effects of learning on cost projections, Management Accounting, 4/1971.
• [4] Drury J.C., Management and cost accounting, Chapman and Hall, London 1992.
• [5] Gillespie J.F., An application of learning curves to standard costing, Management Accounting, 9/1981.
• [6] Huschmann W.B., Profit from the learning curve, Harvard Business Review, January 1964.
• [7] Killough L.N., Leininger W.E., Cost Accounting, West Publishing CO. 1984, St. Paul.
• [8] Liao W.M., Stimulating learning curve parameters for managerial planning and control, Accounting and Business Research, 12/1982.