Results 61 to 70 of about 732,880 (205)

Value Stream Cost Analysis of the Suture Logistic Processes

open access: yes
Efficiency is key in healthcare supply chain management, especially in surgery, which generates revenue but also incurs significant costs. To cope with increasing demand and stagnant budgets, optimizing processes is essential, with potential operational savings being reinvested.
Marc Sales Coll   +6 more
openaire   +1 more source

On the optimality of the full cost pricing [PDF]

open access: yes
Most companies prefer to use absorption costing rule rather than marginal cost pricing. This article is aimed at defining the absorption costing rule as deriving from a principal-agent formulation of two tier organizations : (i) the upstream unit fixes ...
Jacques Thépot, Jean-Luc Netzer
core  

Implementation of virtual manufacturing by a technology licensing company [PDF]

open access: yes, 2003
NoThe paper considers the implementation of a virtual manufacturing system as an alternative to outward technology licensing in a high technology industrial sector.
Sugden, David M., Webster, Margaret
core   +1 more source

General methodology for exergy balance in ProSimPlus® process simulator [PDF]

open access: yes, 2012
This paper presents a general methodology for exergy balance in chemical and thermal processes integrated in ProSimPlus® as a well-adopted process simulator for energy efficiency analysis.
Baudet, Philippe   +5 more
core   +2 more sources

Lifecycle information for e-literature: full report from the LIFE project [PDF]

open access: yes, 2006
This Report is a record of the LIFE Project. The Project has been run for one year and its aim is to deliver crucial information about the cost and management of digital material.
Ayris, P., McLeod, R., Wheatley, P.
core  

The Theoretical Substantiation of Cost Accounting in the Light of Conflicting Approaches [PDF]

open access: yes
Desde hace algunos años se viene sosteniendo en Alemania una discusión acerca de la fundamentación teórica de la contabilidad de costes, así como de la necesidad de mantener un sistema de costes independiente. El abanico de planteamientos posibles abarca
Schweitzer, Marcell
core  

Cost-time profiling: Putting monetary measures onto value stream maps

open access: yes, 2006
The Cost-Time Profile (CTP) is a tool that presents graphically the accumulation, of direct costs on a product as it moves through the manufacturing process. CTP incorporates the time dimension, to the cost accumulation, and the area under the CTP curve is the Cost-Time Investment (CTI), which is a measure of the investment of resources on the ...
Rivera Cadavid, Leonardo, Chen, F. Frank
openaire  

Is It Worth It To Win The Talent War? Evaluating the Utility of Performance-Based Pay [PDF]

open access: yes, 2003
While the business press suggests that “winning the talent war,” the attraction and retention of key talent, is increasingly pivotal to organization success, executives often report that their organizations do not fare well on this dimension.
Boudreau, John W.   +3 more
core   +2 more sources

A lean way of design and production for healthcare construction projects [PDF]

open access: yes, 2011
As a consequence of the lack of solid conceptual foundation, the project management concepts and techniques usually applied within the construction sector are fragmented and have proved to be incapable of solving the complex problems of design ...
Codinhoto, R   +3 more
core  

ABC and Value-Stream Costing in Tandem:The experience of Denmark-based manufacturer LINAK makes a strong case for using both activity-based costing and value-stream costing. Could a similar approach be right for your company?

open access: yes, 2022
Link til artiklen online: Link to paper online:https://sfmagazine.com/post-entry/march-2022-abc-and-value-stream-costing-in-tandem/
Grasso, Lawrence   +2 more
openaire   +1 more source

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