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Volumn 36, Issue 8, 1996, Pages 939-946

Cost per piece determination in machining process: An alternative approach

Author keywords

[No Author keywords available]

Indexed keywords

COSTS; INDUSTRIAL ECONOMICS; MACHINE TOOLS; STANDARDS;

EID: 0030217046     PISSN: 08906955     EISSN: None     Source Type: Journal    
DOI: 10.1016/0890-6955(96)00080-6     Document Type: Article
Times cited : (19)

References (25)
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  • 3
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  • 4
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    • Measure costs right: Make the right decisions
    • September-October
    • R. Cooper and R. S. Kaplan, Measure costs right: make the right decisions, Harvard Bus. Rev. September-October, 96-103 (1988).
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    • Cooper, R.1    Kaplan, R.S.2
  • 5
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    • Bringing cost management up to date
    • J.A. Brinson, Bringing cost management up to date. Manufact. Engng 67, 49-51 (1988).
    • (1988) Manufact. Engng , vol.67 , pp. 49-51
    • Brinson, J.A.1
  • 6
    • 0002488796 scopus 로고
    • You need a new cost system when
    • July-August
    • R. Cooper, You need a new cost system when..., Harvard Bus. Rev. July-August, 77-81 (1989).
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    • Cooper, R.1
  • 7
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    • New manufacturing practices, new accounting practices
    • M.D. Woods, New manufacturing practices, new accounting practices. Prod. Inv. Manufact. J. 7-11 (1989).
    • (1989) Prod. Inv. Manufact. J. , pp. 7-11
    • Woods, M.D.1
  • 9
    • 0026374057 scopus 로고
    • A framework for modem manufacturing economics
    • Y. K. Son, A framework for modem manufacturing economics, Int. J. Prod. Res. 29, 2483-2499 (1991).
    • (1991) Int. J. Prod. Res. , vol.29 , pp. 2483-2499
    • Son, Y.K.1
  • 11
    • 0002881577 scopus 로고
    • Activity-based costing in cellular manufacturing systems
    • D. Dhawale, Activity-based costing in cellular manufacturing systems. Indus. Engng 24, 44-46 (1992).
    • (1992) Indus. Engng , vol.24 , pp. 44-46
    • Dhawale, D.1
  • 12
    • 0002752638 scopus 로고
    • How Hewlett Packard gets number it can trust
    • January-February
    • D. Berlant, R. Browning and G. Foster, How Hewlett Packard gets number it can trust. Harvard Bus. Rev. January-February, 178-183 (1990).
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  • 13
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    • Implementation considerations for ABC system
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  • 14
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    • Activity-based costing (ABC): Solution in costing strategy
    • Belém, Brazil
    • P.A.C. Miguel and N.L. Cupini. Activity-based costing (ABC): solution in costing strategy. CEM-NNE Conf., Belém, Brazil, pp. 629-634 (1994).
    • (1994) CEM-NNE Conf. , pp. 629-634
    • Miguel, P.A.C.1    Cupini, N.L.2
  • 16
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    • On the art of cutting metals
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    • A new method to calculate cost per piece based on contribution of machine tools in cost centres
    • Kingston, Ontario
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    • Miguel, P.A.C.1    Cupini, N.L.2
  • 23
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    • Miguel, P.A.C.1    Cupini, N.L.2
  • 24
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    • Análise comparativa de modelos de formação do custo por peça em centros de custos departamentais
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    • (1993) I Cong. Iberoamericano de Ingenieria Mecánica , pp. 485
    • Cupini, N.L.1    Miguel, P.A.C.2
  • 25
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* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.