A Case Study on The Impact of Material Yield Related Cost Drivers on Economic Improvement  

Oleh:

Reeve, James M. ; Albright, Thomas L.

Jenis: Article from Bulletin/Magazine
Dalam koleksi: Journal of Management Accounting Research vol. 4 (1992), page 20-43.
Topik: cost; impact; material yield; cost drivers; economic improvement

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ36.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

This paper reports the results of a case study which was undertaken to understand the sources and costs of process variation at a manufacturing facility of a major paper producer. Sources of process variation that were thought to be cost drivers by managers (based on interviews) were empirically evaluated using an Analysis of Variance (ANOVA) model. This study finds that : a) crews, b) shifts, c) product grades, d) rest interval between shifts, e) grade changes, f) machine downtime, g) changes in shift, and h) various interaction effects all are significant sources of variation in product quality. From these variables, this study develops a heuristic to improve the manufacturing process with regard to product quality.

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