Now showing items 1-2 of 2

    • Aplication of time-driven activity-based costing In the production of automobile components 

      Ruiz de Arbulo López, Patxi; Fortuny Santos, Jordi; Vintró Sánchez, Carla; Basáñez Llantada, Aitor (Publicaciones DYNA, 2013-03)
      Time-Driven Activity-Based Costing (TDABC) was put forward by Kaplan and Anderson in 2004 to improve Activty-Based Costing (ABC). TDABC was designed to be simpler and more powerful than ABC, by means of better modeling of ...
    • Monitoring processes through inventory and manufacturing lead time 

      Cuatrecasas Arbós, Lluís; Fortuny Santos, Jordi; Ruiz de Arbulo López, Patxi; Vintró Sánchez, Carla (Emerald, 2015-06)
      Purpose – Since lean manufacturing considers that “Inventory is evil”, the purpose of this paper is to find and quantify the relations between work-in-process inventory (WIP), manufacturing lead time (LT) and the operational ...