- 1、本文档共11页,可阅读全部内容。
- 2、原创力文档(book118)网站文档一经付费(服务费),不意味着购买了该文档的版权,仅供个人/单位学习、研究之用,不得用于商业用途,未经授权,严禁复制、发行、汇编、翻译或者网络传播等,侵权必究。
- 3、本站所有内容均由合作方或网友上传,本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺!文档内容仅供研究参考,付费前请自行鉴别。如您付费,意味着您自己接受本站规则且自行承担风险,本站不退款、不进行额外附加服务;查看《如何避免下载的几个坑》。如果您已付费下载过本站文档,您可以点击 这里二次下载。
- 4、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等,请点击“版权申诉”(推荐),也可以打举报电话:400-050-0827(电话支持时间:9:00-18:30)。
查看更多
A field study:SMALL manufacturing companies
In this section, the implementation of the proposed Integrated ABC-EVA System at two small manufacturing companies is presented. The managers of the companies wished for their company names to remain anonymous. Therefore, they will be referred to as “Company X” and “Company Y” from here on.
Prior to the field study, both companies were using traditional costing systems. The overhead was allocated to product lines based on direct labor hours. In both companies, managers felt that their traditional costing systems were not able to provide reliable cost information.
1 Company X
Company X, located in Pittsburgh, Pennsylvania, was a small manufacturing company with approximately 30 employees. Company X’s main products lines were Overlays、Membranes、 Laser、Roll Labels and N’Caps. In the mid 1990’s, a group of investors purchased the company from the previous owner-manager who had retired. At the time of the study, the company was managed by its former vice-president, who was supported by a three-person management group. Investors were primarily concerned with financial performance rather than daily decision-making. The management group was very eager to participate in the field study for two reasons. First, the management was under pressure from their new investors who were not satisfied with the current return from existing product lines; Second, management was trying to identify the most lucrative product line in order to initiate a marketing campaign with the biggest impact on overall profits.
2 Company Y
Company Y, also located in Pittsburgh, Pennsylvania, was owned and managed by three owner-managers who bought the company from a large corporation in the mid 1990’s, Company Y employed approximately 40 people. The majority of this company’s business was in the area of manufacturing electrical devices and their main product lines were Motors and Motor Parts、Breakers、 and Control Parts. Company Y sold its products in the dom
您可能关注的文档
- 电气控制与PLC课程设计(基于FX2N-48MR四层电梯控制系统设计).doc
- 电气控制课程设计--- 消防水泵PLC电气控制系统设计.docx
- 电气控制技术课程设计---工业铲车操作控制设计.doc
- 电气毕业设计任务书.doc
- 电气控制课程设计---三面铣组合机床控制系统设计.doc
- 电气照明课程设计---某酒店电气照明系统设计.doc
- 电气类毕业论文外文翻译5.doc
- 电气类毕业设计外文翻译---选择一个嵌入式的智能电机的控制器.doc
- 电气类毕业设计英文资料翻译.doc
- 电气自动化毕业设计---单片机在城市智能交通灯中的控制.doc
- 湖南郴州汝城县2023-2024学年小升初总复习语文测试卷含答案.doc
- 2024年红河哈尼族彝族自治州六年级下学期模拟语文试题含答案.doc
- 湖南省长沙市岳麓区博才卓越小学2024年小升初考试语文试卷含答案.doc
- 福建省泉州市泉港区2024年小升初总复习语文精选精练含答案.doc
- 淳安县2024年小升初语文高频考点模拟卷含答案.doc
- 互助土族自治县2024年小升初总复习语文测试卷含答案.doc
- 江苏省盐城市大丰市2024届小升初总复习语文精选精练含答案.doc
- 吉林省长春市绿园区经开实验小学2023-2024学年六年级下学期小升初语文精选考前押题卷含答案.doc
- 2024年绿春县六年级下学期小升初精选语文试卷含答案.doc
- 玉田县2024年小升初复习语文模拟试卷含答案.doc
文档评论(0)