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

Autor
Ruiz de Arbulo, P.; Fortuny-Santos, J.; Vintro, C.
Tipus d'activitat
Presentació treball a congrés
Nom de l'edició
7th International Conference on Industrial Engineering and Industrial Management
Any de l'edició
2013
Data de presentació
2013-07-10
Llibre d'actes
“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.
Pàgina inicial
120
Pàgina final
128
Repositori
http://hdl.handle.net/2117/20187 Obrir en finestra nova
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 Obrir en finestra nova
Resum
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...
Citació
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.
Paraules clau
lean manufacturing, time-driven activity-based costing, value stream costing
Grup de recerca
OPE-PROTHIUS - Organització de la Producció en Tallers Híbrids

Participants

  • Ruiz de Arbulo López, Patxi  (autor ponent)
  • Fortuny Santos, Jordi  (autor ponent)
  • Vintro Sanchez, Carla  (autor ponent)