A Financial Thermometer for Lean Operations

被引：3

作者：

Pryor, Tom ^{[1
]}

机构：

[1] Univ Texas Arlington, Automat & Robot Res Inst, Texas Mfg Assistance Ctr, Arlington, TX 76019 USA

来源：

JOURNAL OF CORPORATE ACCOUNTING AND FINANCE | 2010年 / 21卷 / 02期

关键词：

D O I：

10.1002/jcaf.20566

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

Synergy is a frequently used word that's not so easy to define. It's more than two or more people or ideas getting along; it's when some particular combination equals more than the sum of the parts-for example, when 1 + 1 = 3 ( or even more). This article describes how the principles of lean manufacturing on the one hand and time-driven activity-based costing on the other can combine to create synergy in organizations. (C) 2010 Wiley Periodicals, Inc.

引用

页码：81 / 91

页数：11

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