Langmaak, Stephan; Wiseall, Stephen; Bru, Christophe; … - In: International Journal of Production Economics 142 (2013) 1, pp. 74-88
The first tool presented in this paper is a generic factory cost model that can estimate various costs at multiple levels of any manufacturing plant. The model is activity-based which means that the cost of each manufacturing operation is calculated and then summed up so that the true...