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Costing a product by old and new techniques: different wines for different occasions

Author
Ruiz de Arbulo, P.; Fortuny-Santos, J.; Vintro, C.
Type of activity
Presentation of work at congresses
Name of edition
7th International Conference on Industrial Engineering and Industrial Management
Date of publication
2013
Presentation's date
2013-07-10
Book of congress proceedings
“Industrial Engineering and Complexity Management”. Book of Proceedings of the 7th International Conference on Industrial Engineering and Industrial Management - XVII Congreso de Ingeniería de Organización.
First page
120
Last page
128
Repository
http://hdl.handle.net/2117/20187 Open in new window
URL
http://www.insisoc.org/CIO2013/papers/EN-01%20S&E/Costing%20a%20Product%20by%20Old%20and%20New%20Techniques%20Different%20Wines%20for%20Different%20Occasions.pdf Open in new window
Abstract
The aim of this paper is to compare and contrast four different costing systems: Full costing, Activity-based Costing (ABC), Time-driven Activity -based Costing (TDABC) and Value Stream Costing (VSC). Companies around the worlduse different costing techniques for a variety of reasons and a particular plant may wonder which approach would fit better its needs. Since TDABC and VSC are new techniques, there are not many references in literature and not many companies have implemented them . For thi...
Citation
Ruiz de Arbulo, P.; Fortuny, J.; Vintro, C. Costing a Product by Old and New Techniques: Different Wines for Different Occasions. A: Industrial Engineering and Complexity Management. "7th International Conference on Industrial Engineering and Industrial Management. XVII Congreso de Ingeniería de Organización (CIO)". Valladolid: 2013, p. 120-128.
Keywords
lean manufacturing, time-driven activity-based costing, value stream costing
Group of research
OPE-PROTHIUS -

Participants

  • Ruiz de Arbulo López, Patxi  (author and speaker )
  • Fortuny Santos, Jordi  (author and speaker )
  • Vintro Sanchez, Carla  (author and speaker )