Pension rate estimates are important because they provide information to the market, and because they are useful in estimating future cash ßows or for other analytical purposes. This is especially true now, because the economic environment has deteriorated to a point that many investors...

Pension rate estimates are important because they provide information to the market, and because they are useful in estimating future cash ßows or for other analytical purposes. This is especially true now, because the economic environment has deteriorated to a point that many investors...

The feasibility of reducing delivery frequency as a means of lowering energy and transportation costs is examined. Four reduced delivery situations are examined using a net present value criteria. While substantial energy savings are possible the cost of equipment necessary to accommodate these...

Manufacturing companies facing significant pricing competition need customer cost informations systems (CCISs) that reliably measure the resource costs of serving individual customers. Prices are often set by the market and competition, particularly from foreign imports, and severely restricts...