网络非增值成本;附加价值作业成本;无附加价值之成本 网络释义
By definition a non-value-added cost doesn’t increase the customer’s perception of worth. If you make more durable packaging, but the customer doesn’t change his perception of worth, the cost adds no value. Benefits Value-added and non-value-added costs can both have benefits. ...
Examples of non-value added activities could include: Inspection and Rework:Checking products for defects or errors and repairing faulty products do not add value to the final product; rather, they are necessary due to earlier inefficiencies or mistakes. ...
Which of the following non-value-added costs associated with manufactured work in process inventory is most significant?A. The cost of materials that cannot be traced to any individual product. B. The cost of labor that cannot be traced to any individual product. C. The cost of moving, hand...
Examples Non-value-added activities include, but are not limited to: Overproduction, when more product is made than necessary so there is a need for boxing, transporting and hauling product with no increase in the value; excess transportation, which adds costs of transporting a product to diffe...
Table metadata changes can occur when columns are added or dropped from a table, for example, or when an index is created on a column of a table. Performing an ALTER INDEX REBUILD operation on an index on a table also clears missing index requests for that table....
Lean methodology comes handy to reflect unwanted steps or work elements which add no value to the product. 5. Transportation Although transportation is an important aspect of the manufacturing process, yet it is a non-value added activity as it adds to costs but not to value. In fact, it ...
The principles of lean have always focused on maximizing the value delivery. In fact, the Japanese term Muda (Arnheiter & Maleyeff, 2005) refers to the seve
depends on managers’ trade-off between the expected benefits and costs of such a strategic behavior. The costs to the managers may be associated with litigation and reputational losses, since regulations require firm management to disclose value-relevant news on a timely basis. Hence, whether manag...
A nontariff barrier is a trade restriction such as a quota, an embargo, or a sanction that countries use to further their political and economic goals.