Para acceder a los documentos con el texto completo, por favor, siga el siguiente enlace: http://hdl.handle.net/2117/20187

Costing a Product by Old and New Techniques: Different Wines for Different Occasions
Ruiz de Arbulo López, Patxi; Fortuny Santos, Jordi; Vintró Sánchez, Carla
Universitat Politècnica de Catalunya. Departament d'Organització d'Empreses; Universitat Politècnica de Catalunya. LEAN MRG - Lean Management Research Group
The aim of this paper is to compare and contrast four different costing systems: F ull costing, Activity-based Costing (ABC), Time-driven Activity-based Costing (TDABC) and Value Stream Costing (VSC). Companies around the world use 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 compa- nies have implemented them . For this reason , the comparison is done by means of a case study. Results given by the four methods may be more or less similar depending on the structure and organization of both the process and the company.
Àrees temàtiques de la UPC::Economia i organització d'empreses
Manufactures . Costs
Costs, Industrial
Costos de producció
Manufactures - Costos
Attribution-NonCommercial-NoDerivs 3.0 Spain
http://creativecommons.org/licenses/by-nc-nd/3.0/es/
info:eu-repo/semantics/publishedVersion
info:eu-repo/semantics/conferenceObject
         

Mostrar el registro completo del ítem

Documentos relacionados

Otros documentos del mismo autor/a

Cuatrecasas Arbós, Lluís; Fortuny Santos, Jordi; Ruiz de Arbulo López, Patxi; Vintró Sánchez, Carla
Ruiz de Arbulo López, Patxi; Fortuny Santos, Jordi
Ruiz de Arbulo López, Patxi; Fortuny Santos, Jordi; Cuatrecasas Arbós, Lluís
Ruiz de Arbulo López, Patxi; Fortuny Santos, Jordi
Arreola Risa, Antonio; Fortuny Santos, Jordi; Vintró Sánchez, Carla