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首页> 外文期刊>Mechanizacja i Automatyzacja Gornictwa >PRODUCTIVITY - CALCULATION OF THE REAL PRODUCTION, DISTRIBUTION AND PROMOTION COSTS AS A FEATURE OF COMPETITION
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PRODUCTIVITY - CALCULATION OF THE REAL PRODUCTION, DISTRIBUTION AND PROMOTION COSTS AS A FEATURE OF COMPETITION

机译:生产率-计算实际生产,分配和促销费用是竞争的特征

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摘要

Information on a real costs of a product or service is of a great importance for effective operation of a firm under conditions of permanently increasing competition. Thus die need arises to use more perfect tools ensuring more accurate monitoring of the processes which happen at the firm. The article describes a present approach to calculating the costs of production processes and' circum production' ones based on work reckoning (ABC). This system enables to analyse the process costs from the various perspectives and time horizons, and owing to such information one can control processes by permanent 01 immediate improvement of quality, performance or activity rate.
机译:有关产品或服务的实际成本的信息对于在竞争不断加剧的条件下有效运营公司至关重要。因此,需要使用更完善的工具来确保对公司发生的过程进行更准确的监控。本文介绍了一种基于工作估算(ABC)的生产过程和“环境生产”成本的计算方法。该系统能够从各种角度和时间范围分析过程成本,并且由于这些信息,人们可以通过永久性的01质量,绩效或活动率的持续改进来控制过程。

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