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Activity-Based Costing at DSL Client Services
By Barbara Gauharou
Implementing an ABC system is an involved process. This marketing consulting company analyzed its current business to decide if ABC could help trim and reorganize costs.
A Simple Method to Link Productivity to Profitability
By Mohan P. Rao, Ph.D.
Information technology investments may increase employee productivity without affecting the bottom line. Solution: an easy-to-implement model that links productivity to profitability.
ERP in Institutional Manufacturing
By B. Douglas Clinton, CPA, Ph.D., and Rhonda R. Lummus, Ph.D.
With manufacturing industries implementing enterprise resource planning (ERP) systems at an astounding rate, not-for-profit, public-sector businesses need to weigh many factors in deciding whether to implement. The unique nature of institutional manufacturing leads to many special considerations for system implementers.
Learning-Curve Estimation of Production Costs and Labor Hours Using a Free Excel Add-In
By Charles D. Bailey, Ph.D.
By employing an Excel add-in, organizations can take advantage of learning curves to project costs, labor times, and quality measures.
Examining the Relationships in Productivity Accounting
By Anthony J. Hayzen, Ph.D., and James M. Reeve, CPA, Ph.D.
Using a technique that links productivity to profitability, businesses can monitor historical productivity, evaluate productivity changes implied by budgets, and measure the impact of productivity on competitive position.
Northrop Grumman’s Four-Tier Approach to Earning Value
By Tom Petro and Ken Milani
To manage government programs, this manufacturer developed a system that delivers accurate cost and schedule data. The reward: enhanced program visibility and forecasts.