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dc.contributor.authorRuiz-de-Arbulo López, Patxi
dc.contributor.authorFortuny Santos, Jordi
dc.contributor.authorVintró Sánchez, Carla
dc.contributor.otherUniversitat Politècnica de Catalunya. Departament d'Organització d'Empreses
dc.date.accessioned2013-09-24T09:46:05Z
dc.date.available2013-09-25T06:24:29Z
dc.date.created2013
dc.date.issued2013
dc.identifier.citationRuiz de Arbulo, P.; Fortuny, J.; Vintro, C. Costing a product by old and new techniques: different wines for different occasions. A: Industrial Engineering and Complexity Management. "7th International Conference on Industrial Engineering and Industrial Management. XVII Congreso de Ingeniería de Organización (CIO)". Valladolid: 2013, p. 120-128.
dc.identifier.isbn978-84-616-5340-9
dc.identifier.urihttp://hdl.handle.net/2117/20187
dc.description.abstractThe 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 world use different costing techniques for a variety of reasons and a particular plant may wonder which approach would fit better its needs. Since TDABC and VSC are new techniques, there are not many references in literature and not many compa- nies have implemented them . For this reason , the comparison is done by means of a case study. Results given by the four methods may be more or less similar depending on the structure and organization of both the process and the company.
dc.format.extent9 p.
dc.language.isoeng
dc.rightsAttribution-NonCommercial-NoDerivs 3.0 Spain
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/3.0/es/
dc.subjectÀrees temàtiques de la UPC::Economia i organització d'empreses
dc.subject.lcshManufactures -- Costs
dc.subject.lcshCosts, Industrial
dc.subject.lcshLean manufacturing
dc.titleCosting a product by old and new techniques: different wines for different occasions
dc.typeConference report
dc.subject.lemacCostos de producció
dc.subject.lemacManufactures -- Costos
dc.subject.lemacProducció ajustada
dc.contributor.groupUniversitat Politècnica de Catalunya. LEAN MRG - Lean Management Research Group
dc.identifier.dlVA-521/2013
dc.relation.publisherversionhttp://www.insisoc.org/CIO2013/papers/EN-01%20S&E/Costing%20a%20Product%20by%20Old%20and%20New%20Techniques%20Different%20Wines%20for%20Different%20Occasions.pdf
dc.rights.accessOpen Access
local.identifier.drac12764169
dc.description.versionPostprint (published version)
local.citation.authorRuiz de Arbulo, P.; Fortuny, J.; Vintro, C.
local.citation.contributorIndustrial Engineering and Complexity Management
local.citation.pubplaceValladolid
local.citation.publicationName7th International Conference on Industrial Engineering and Industrial Management. XVII Congreso de Ingeniería de Organización (CIO)
local.citation.startingPage120
local.citation.endingPage128


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