衡量产品组合异质性对制造间接成本的影响

Measuring the Impact of Product Mix Heterogeneity on Manufacturing Overhead Cost.

Accounting Review · 1995
被引 1
人大 A+FT50UTD24ABS 4*

中文导读

研究一家纺织企业三个工厂中产品组合异质性对制造间接成本的影响,提出了衡量方法并识别了七种异质性形式,但用时间序列数据建立两者关系存在困难。

Abstract

Abstract Examines the impact of product mix heterogeneity (PMH) on manufacturing overhead costs (MOHC) in three plants of a textile firm. Adaption of an approach for measuring PMH; Identification of seven forms of PMH for woven fabrics; Difficulties in establishing the relationship between variable MOHC and PMH using time series data.

产品组合异质性制造间接费用成本动因纺织企业