Suchergebnisse

Takes a fresh look at the nature of the problem of allocating costs
and control processes for a variable product mix. Adopts a novel
approach called the "Unit of Production Effort" method. The
method creates a common measure throughout the production process which
can then be used in all costing, planning and comparison activities.
Describes the initial stages of a practical implementation of the method
to a small manufacturing company to illustrate the way in which it can
be applied in a real situation. The results suggest that the method
provides a radical simplification of the multi‐product environment which
will be of interest to a broad cross‐section of professionals ranging
from theorists to practising financial and production managers.