• Costing a Product by Old and New Techniques: Different Wines for Different Occasions 

    Ruiz de Arbulo López, Patxi; Fortuny Santos, Jordi; Vintró Sánchez, Carla (2013)
    Text en actes de congrés
    Accés obert
    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 ...
  • El lean manufacturing y la evaluación de las reducciones de costes 

    Ruiz de Arbulo López, Patxi; Fortuny Santos, Jordi (Planeta, 2010-02)
    Article
    Accés restringit per política de l'editorial
  • Innovación en gestion de costes: del abc al tdabc 

    Ruiz de Arbulo López, Patxi; Fortuny Santos, Jordi (2011-04)
    Article
    Accés obert
  • Lean manufacturing: costing the value stream 

    Ruiz de Arbulo López, Patxi; Fortuny Santos, Jordi; Cuatrecasas Arbós, Lluís (2013)
    Article
    Accés obert
    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 ...
  • Monitoring processes through inventory and manufacturing lead time 

    Cuatrecasas Arbós, Lluís; Fortuny Santos, Jordi; Ruiz de Arbulo López, Patxi; Vintró Sánchez, Carla (2015-05)
    Article
    Accés obert
    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 ...