A principle for determining the correct capital costs of work-in-progress and inventory
作者:
ROBERTW. GRUBBSTRÖM,
期刊:
International Journal of Production Research
(Taylor Available online 1980)
卷期:
Volume 18,
issue 2
页码: 259-271
ISSN:0020-7543
年代: 1980
DOI:10.1080/00207548008919665
出版商: Taylor & Francis Group
数据来源: Taylor
摘要:
In all production-inventory planning situations one of the major cost items to be considered is the capital cost for products in inventory and in the chain of process. In practical life as well as in theoretical models such costs are usually determined as a product value multiplied by an interest rate, where this value is computed on a cost-added basis: materials, labour, share of overheads, etc.
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