de Haan, Job; van Mol, Kees - In: International Journal of Operations & Production Management 19 (1999) 1, pp. 38-54
Aims to show that, by using a simple step‐by‐step approach to cost‐benefit analysis, we can deal with “soft” items (such as the restructuring of organizations) so that they are integrated within the overall business policy. The conceptual exercise is illustrated on the basis of a case...