Warianty tytułu
Języki publikacji
Abstrakty
Cost, quality and time are considered to be crucial target of successful strategic management. An aim of this paper is to outline how the time-based break-even analysis and time based cost accounting system can be used to plan and control time related managerial decisions by assessing the influences on costs and revenues. (JW)
Koszt, jakość i czas to ważne cele skutecznego zarządzania strategicznego. W niniejszym opracowaniu zajęto się zagadnieniem wykorzystania czasowej analizy progu rentowności i czasowego rachunku kosztów do planowania i kontroli decyzji zarządczych zależnych czasowo, poprzez ocenę wpływu tych decyzji na koszty i przychody przedsiębiorstwa. (JW)
Rocznik
Strony
70--78
Opis fizyczny
Twórcy
autor
autor
Bibliografia
- Barker R.C.: (1995), Financial performance measurement: not a total solution, "Management Decision", Vol. 33 No. 2, pp. 31-39.
- Creese R.C.: (1996), Break - even analysis using a time based approach, "American Foundrymens' Society".
- Creese R.C.: PE CCE (1998), Time-based break-even analysis and costing, "AACE International Transactions".
- Fendrock J.J.: (1992), Product costing for contract manufacturing, "Circuits Assembly", Vol. 3 No. 9, pp. 40-43.
- Fritz R.D., Kimbler D.L.: Traditional product cost estimation: problems and alternative, Proceeding of the 5th Industrial Engineering Research Conference, Norcross, GA, pp. 375-454.
- Green P., Srinivasav V.: (1990), Conjoint analysis in marketing: new developments with implications for research and practice, "Journal of Marketing", Vol. 54 No. 10, pp. 3-19.
- Hundal M.S.: (1993), Design to cost, [in:] Parsei H.R., Sullvial W.G., Concurrent Engineering: Contemporary Issues and Modern Design Tools, Chapman and Hall, pp. 330-380.
- Jiao J., Tseng M.M.: (1999), A pragmatic approach to product costing based on standard time estimation, "International Journal of Operations & Production Management", Vol. 19 No. 7, pp.738-755.
- Ostwald P.F.: (1992), Engineerinf Cost Estimating, Prentice-Hall, Englewood Cliffs, NJ.
- Ruch W. (1990), A point of view: putting time on your side, "National Productivity Review", Vol. 9 No. 4, pp. 391-394.
- Stalk G., Webber A.M.: (1993), Japan's dark side of time", "Harvard Business Review", Vol. 71 No. 4, pp. 93-102.
- Wouters M.J.F.: (1991), Economic evaluation of lead-time reduction, "International Journal of Production Economics", Vol. 22 No. 2, pp. 111-120.
Typ dokumentu
Bibliografia
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