Towards a conceptual framework for strategic cost management - The concept, objectives, and instruments - Von der Fakultät für Wirtschaftswissenschaften der Technischen Universität Chemnitz genehmigte Dissertation zur Erlangung des akademischen Grades Doctor rerum politicarum (Dr. rer. pol.) vorgelegt von Ibrahim Abd El Mageed Ali El Kelety geboren am 11.01.1965 in El Menoufia - Ägypten eingereicht am: 14. Juni 2006 Gutachter: Prof. Dr. Uwe Götze Prof. Dr. Dr. h.c. Jürgen Bloech Prof. Dr. Peter
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Fundamentals of Cost Accounting 3e William N. Lanen University of Michigan Shannon W. Anderson Rice University Michael W. Maher University of California at Davis FUNDAMENTALS OF COST ACCOUNTING Published by McGraw-Hill/Irwin, a business unit of The McGraw-Hill Companies, Inc., 1221 Avenue of the Americas, New York, NY, 10020. Copyright © 2011, 2008, 2006 by The McGraw-Hill Companies, Inc. All rights reserved. No part of this publication may be reproduced or distributed in any form or
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Please make sure that you review the General Course Policies so that you can be successful in this course. 4201 Wilshire Blvd., Suite #610 ♦ Los Angeles, CA 90010, CA, U.S.A. ♦ T: (323) 938-4428 ♦ F: (323) 938-4-4429 ♦ E: www.iau.la MGT 620a Operations Management & Supply Chain Syllabus Class Details Name: Email: Phone: Room: Method: Steve B. Young, Ph.D. (A.B.D.) syoung18@verizon.net (818) 360-6115 LA-Classroom C Hybrid Term/Year: Days: Time: Start Date: End Date: Spring Session 1 / 2015 Wednesdays
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studying this chapter, you should be able to . . . 1. Explain the strategic role of activity-based costing 2. Describe activity-based costing (ABC), the steps in developing an ABC system, and the benefits and limitations of an ABC system 3. Determine product costs under both the volume-based method and the activity-based method and contrast the two 4. Explain activity-based management (ABM) 5. Describe how ABC/M is used in manufacturing companies, service companies, and governmental organizations 6. Use
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Assessment | Global Supply Chain Management | | | Table of Contents Table of Figures 3 Question 1. Using an appropriate operations framework outline the challenges/risks faced by Cisco in introducing a new product. 3 Question 2. What are the general operational / supply chain issues in using a Chinese supplier 6 Question 3. Identify and briefly explain the specific risks / rewards in selecting Foxconn as a key subcontractor. 9 Question 4. Recommend, detail and justify operational
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a wide range of well-designed, functional home furnishing of products at prices so low that as many people as possible will be able to afford them.” (IKEA website, 2015). IKEA’s products, services and attributes bring value proposition by providing products and services at a low cost then its competitors as its highest priority, well-designed modern furniture to a mass group of consumers through a distinctive shopping experience then its competitors. Not
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streamlining restocking and sales 2. Dell: to keep costs low by improving manufacturing performance and by using target costing and other management techniques 3. Citicorp: to keep costs low by using activity analysis (see exercise1-31) to identify key operations and to find those that add little or no value 4. A local school district or public agency: to keep costs low in order to provide the best possible service given available funds 5. Procter & Gamble: to assess the profitability
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suppliers are willing to form a longterm relationship with each other. The keiretsu network is integrated horizontally and vertically. They are organized around their own banks and trading companies. In some instances, they are capable of controlling nearly every step of the economic chain in a variety of industrial, resource and service sectors. This strategy usually involves large manufacturers and its suppliers of raw materials and components. The relationships established can be beneficial and stable;
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STUDIES (5): UNIT 3: • • • AOS1: LSOs in context AOS2: Internal environment of LSOs AOS3: Operations Management Use these dot points as sub-headings for your summary sheets UNIT 4: • • AOS4: Human Resource Management AOS5: Change Management YOUR SUMMARY SHEET Revising Smart Questions from text book Revising Smart 1. Comprehensive Questions – “What”, “List”, “Explain” 2. – – – Analytical Questions How? Synthesize 10 Mark Question Revising Smart
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MAJOR ISSUES AND TRENDS IN OPERATIONS MANAGEMENT I. COMPUTER AIDED MANUFACTURING/COMPUTER AIDED DESIGN * It is the use of computer software to control machine tools and related machinery in the manufacturing of workpieces. * It also refers to the use of a computer to assist in all operations of a manufacturing plant, including planning, management, transportation and storage. * Its primary purpose is to create a faster production process and components and tooling with more precise
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