Standard costing, according to various authors, is inconsistent with today'smanufacturing environment (e.g. Monden and Lee, 1993; Ferrara, 1995; Drury, 1999).Instead, to meet the intensely, competitive, global business environment, companiesshould use tools or strategies such as JIT, ABC, TQM, process...

In the typical organization, the procurement of maintenance, repair, operating and production supplies (MROP) represents only about 20% of the total spending for materials, but consumes about 80% of the time, effort and expense involved in the purchasing process. For many reasons, detailed in...

GETTING TO THE BOTTOM OF THE BOTTOM LINE Traditional cost management systems typically defeat their own purpose by leading corporations to make decisions that ultimately do not optimize performance. These systems are the foundation for decisions that are made throughout the corporation. In order...

Cover -- Contents -- Preface -- Acknowledgments -- Ch 1 Overview -- Policy Context -- Method and Plan of the Study -- Principal Findings -- Ch 2 Baseline Emissions under Business as Usual -- Framework -- Decomposing Emissions Trends, 1990-2006 -- Baseline through 2030 -- Extending the Baseline...

Front Cover -- Contents -- Acknowledgments -- Abbreviations -- Executive Summary -- Chapter 1 What Are the Government's Plans for the Sector? -- Sector Plans -- Notes -- Chapter 2 Why Is Tariff Reform Necessary? -- Tariff Reform -- Notes -- Chapter 3 What Is the Likely Impact of Tariff Reform?...

"Die Energiewende – die Umstellung unserer Stromversorgung auf sogenannte „Erneuerbare Energien“ – wird in eine Katastrophe führen, wirtschaftlich ebenso wie technisch. Obwohl das Konzept technisch nicht machbar ist, wurden hierfür bereits mehr als 500 Milliarden Euro ausgegeben....

Presents an accessible approach to the cost estimation tools, concepts, and techniques needed to support analytical and cost decisions Written with an easy-to-understand approach, Cost Estimation: Methods and Tools provides comprehensive coverage of the quantitative techniques needed by...