排序方式: 共有1条查询结果,搜索用时 4 毫秒
1
1.
A flexible budgeting method based on relationships amongst the products manufactured in a cellular manufacturing system and the stochastic nature of expenditures is developed. Differential penalty costs for budget variances specified by the user determine an optimal ratio which is used in developing the flexible budget. The budget uses direct materials cost as the base, and is particularly well-suited for just-in-time operation in manufacturing. 相似文献
1