The article describes a model to assess the product cost through the definition of direct and indirect costs. Indirect costs were determined according to the Activity Based Costing approach and compared with those obtained by the traditional method of Direct Costing, applied directly to the corporate budget items. Subsequently, the value created by production processes was analysed by means of the Value Stream Mapping: some solutions to production improvement and increase of profitability are finally presented.
Application of ABC method and VSM analysis at a furniture company
PADOANO, Elio;POZZETTO, DARIO
2013-01-01
Abstract
The article describes a model to assess the product cost through the definition of direct and indirect costs. Indirect costs were determined according to the Activity Based Costing approach and compared with those obtained by the traditional method of Direct Costing, applied directly to the corporate budget items. Subsequently, the value created by production processes was analysed by means of the Value Stream Mapping: some solutions to production improvement and increase of profitability are finally presented.File in questo prodotto:
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