Insights in costing of continuous broadband internet on trains to allow delivering value via services [PDF]
Continuous broadband Internet on trains is at the moment being deployed worldwide but not always profitable. Solely providing internet for travellers will have a negative return on investment. But, different service providers could be interested to share
Colle, Didier +4 more
core +1 more source
Companies around the world are under pressure to reduce their prices to be competitive. In order to keep profitability, they are adopting lean manufacturing (LM) and its tools to reduce waste and, consequently, the costs. Value stream mapping (VSM) is an
C.P. Carvalho, D.S. Carvalho, M.B. Silva
doaj +1 more source
Methodology for preparing a Cost-Value Stream Map
Abstract This paper proposes the methodology for preparing the Cost Value Stream Map (CVSM) which possesses the advantage of measuring the cost involved and time consumed in the production process stream. A value stream map addresses the value addition process in terms of time domain in a production process.
Menon B Rajesh +4 more
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YALIN ÜRETİM ORTAMINDA MALİYET YÖNETİMİ: DEĞER AKIŞ MALİYETLEME
Bir üretim stratejisi olarak yalın üretimi benimseyen işletmelerde, yönetim muhasebesi bilgi sisteminin hem bu yeni stratejiye geçişi destekleyecek hem de yeni stratejinin uygulamasını ve sürdürülebilirliğini sağlayacak şekilde yeniden dizayn edilmesi ...
Rabia AKTAŞ
doaj +4 more sources
THE EMERGENCE AND EVOLUTION OF MODERN COSTING METHODS: A HISTORICAL PERSPECTIVE
This study examines the historical development of cost accounting and aims to explain the transition from traditional to modern costing methods after the 1950s.
Mehmet Murat Gutnu
doaj +1 more source
. Improve productivity in a bearing industry using value stream costing
Purpose- This research aims to apply the technique of Value Stream Costing (VSC) in an industrial manufacturing company. Lean manufacturing technique is used to minimize the waste and maximize the flow. Value stream mapping (VSM) can identify continued opportunities to enhance value, eliminate waste, and improving flow.
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Developing future energy performance standards for UK housing: The St Nicholas Court project – Part 1 [PDF]
This paper (and Part 2, to appear in the next issue) set out the results of a housing field trial designed to evaluate the impact of an enhanced energy performance standard for dwellings.
Bell, M, Lowe, R, Roberts, D
core +1 more source
Lean accounting tools and competitive advantage in Jordanian industrial companies
This study explores the impact of lean accounting tools—specifically value stream costing (VSC), target costing (TC), and kaizen costing (KCO)—on the competitive advantage (CA) of industrial companies in Jordan.
Ayman Mohammad ALShanti +2 more
doaj +1 more source
Exergetic, exergoeconomic and exergoenvironmental analysis of intercooled gas turbine engine [PDF]
Exergetic and exergoeconomic and exergoenvironmental analyses have been performed for an advanced aero-derivative intercooled gas turbine engine. The proposed system was modelled using the IPSEpro software package and validated using manufacturer’s ...
Al-Mutawa, Nawaf +2 more
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Cost Based Value Stream Mapping as a Sustainable Construction Tool for Underground Pipeline Construction Projects [PDF]
This paper deals with application of Value Stream Mapping (VSM) as a sustainable construction tool on a real construction project of installation of underground pipelines. VSM was adapted to reduce the high percentage of non-value-added activities and time wastes during each construction stage and the paper searched for an effective way to consider the
Murat Gunduz, Ayman Fahmi Naser
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