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Concurrent design can reduce the time required to develop new products and redesign old ones. In contrast to the conventional approach, in which the product design is (nearly) completed before it is "thrown over the wall" to the process design group, concurrent design for manufacturability, as...
Persistent link: https://www.econbiz.de/10009209302
Under the influence of the economic conditions and the pressure to withstand market competition, companies nowadays should become more and more interested in differentiating their products relative to other businesses in the industry. In this context the concept of positive variation is one of...
Persistent link: https://www.econbiz.de/10010541169
ABC, accountants developed the time-driven activity-based costing (TDABC) model as an alternative cost allocation model …. This paper presents a comparison of the TDABC model with ABC, and considers if this alternative cost allocation model (1 … TDABC model has similar implementation complexities to ABC if modelling conditions are strictly adhered to; these …
Persistent link: https://www.econbiz.de/10011042100
(VF)Le TDABC est présenté comme une nouvelle méthode par ses «inventeurs» (Kaplan et Anderson). Leur ambition est de … répondre aux critiques faites à l’ABC. L’étude montre que, si le TDABC permet de répondre partiellement à ces reproches, des … valorisation des coûts de capacité n’est pas une nouveauté et l’écart mis en évidence par le TDABC n’est qu’un écart sur volume d …
Persistent link: https://www.econbiz.de/10010585924
Creating outstanding products is vital for a company's endurance in competitive markets. A mix of functionality, ergonomics, aesthetics, symbols and price aspects all play a role in making a product desirable.Some products carry a personal meaning for its user. Others communicate its user's...
Persistent link: https://www.econbiz.de/10010549113
This paper is an analysis of the value chains of the Russian fuel and power sector enterprises products. In forming schemes of the value chains of the Russian fuel and power sector, the analysis has revealed the structure of the different participants, their share in the value-added distribution...
Persistent link: https://www.econbiz.de/10010575142
Conversion to combine harvesters has resulted in Louisiana sugarcane growers delivering a more perishable product to raw sugar factories. Dextran formation increases as the time between harvest and milling is extended. Milling of freshly cut sugarcane reduces the formation of dextran and...
Persistent link: https://www.econbiz.de/10008476121
To investigate the competitive dynamics of dominant-fringe firm competition, this paper considers a new analytical theory of production and competition, which incorporates the relationships amongst fixed costs, variable costs, market uncertainty and product value. In particular, we examine the...
Persistent link: https://www.econbiz.de/10008538933
To investigate the competitive dynamics of dominant-fringe firm competition, this paper considers a new analytical theory of production and competition, which incorporates the relationships amongst fixed costs, variable costs, market uncertainty and product value. In particular, we examine the...
Persistent link: https://www.econbiz.de/10005048931
Growing interest in organic agriculture has prompted numerous studies that compare various aspects of organically produced foods. The environmental ethic that gained worldwide prominence placed emphasis on individual responsibility (for personal health) and social action (on environmental...
Persistent link: https://www.econbiz.de/10011266468