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Type: Artigo de periódico
Title: Cost Per Piece Determination In Machining Process: An Alternative Approach
Author: Cauchick-Miguel P.A.
Coppini N.L.
Abstract: Increased competitive pressure has been brought on by the emergence of a global market. As a result of the global competition there is now a very small margin of error for companies. It is vital that the information they use for decision-making reflects their environment as accurately as possible. Cost information is one of the most important sources for this purpose. This paper suggests an approach for determining cost per part more precisely. It introduces two types of "machine tools contribution factors" specific to machining processes. The approach was performed under standard cost centre conditions from which results are presented and discussed. The results indicated that the proposed approach can be more effective than traditional cost per part determination. Copyright © 1996 Published by Elsevier Science Ltd.
Rights: fechado
Identifier DOI: 10.1016/0890-6955(96)00080-6
Date Issue: 1996
Appears in Collections:Unicamp - Artigos e Outros Documentos

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