...Patxi Ruiz‐de‐Arbulo‐Lopez; Jordi Fortuny‐Santos; Lluís Cuatrecasas‐Arbós Purpose The purpose of this paper is to identify the shortcomings of traditional cost accounting techniques in lean companies and then it seeks to analyse the validity and convenience of value stream costing (VSC) as a tool...

...Esa Hämäläinen; Ulla Tapaninen Purpose The purpose of this paper is to reveal how the prices, costs, and logistics develop in the case mill and how these variables correlate with profits, and finally to give suggestions for improvements. Design/methodology/approach A typical Finnish paper mill...

...M.K. Lai; P.K. Humphreys; D. Sculli Examines the application of electronic commerce (EC) in a cross‐cultural context. The problems likely to be encountered by a Chinese organization are analysed and interpreted in terms of conflicting cultural values. The costs associated with EC are also analyzed...

...Stephen A. Ruffa; Michael J. Perozziello Breaking the Cost Barrier: A Proven Approach to Managing and Implementing Lean Manufacturing . John Wiley & Sons , 2000 . , ISBN: ISBN 0‐471‐381365 Lean production Manufacturing Costs “Success is often the culmination...

...David S. Ang The paper develops an algorithm for eliminating bottleneck parts in a cellular manufacturing setting. Bottlenecks are eliminated by determining the machine duplication pattern that minimizes total duplication costs. A unique feature of the algorithm is that it recognizes that under...

...Murugan Anandarajan; Asokan Anandarajan; H. Joseph Wen The purpose of this research is to show through a case study how the extranet has been used by one specific company to significantly reduce operating costs. The activities of the company are analyzed within the framework of the value chain...

...Alireza Ardalan; Jack Hammesfahr; James Pope Defines the significant role of the repair facility in customer satisfaction. Defines elements of the repair cost and discusses alternative repair strategies. Illustrates the relationship between repair strategies and total cost of repair and determines...

.... The author illustrates the manner in which independent maintainers can be of assistance and how professionally based are their back‐up services. © MCB UP Limited 1990 Computer maintenance Computers Computer users Costs Recruitment Recruitment advertising COMPUTER MAINTENANCE 15 A n...