Method and procedure for economic evaluation of improvement activities

Hirokazu Kono, Osamu Ichikizaki

研究成果: Article査読

1 被引用数 (Scopus)

抄録

The purpose of this paper is to propose an appropriate evaluation scheme for improvement activities, based on a simple model comprising cash inflow by sales as well as variable and fixed cost expenditures. The paper distinguishes capacity surplus and capacity shortage situations, and examines economic benefits gained by yield increase improvement and capacity increase. The paper then proposes a basic rule of thumb for economic evaluation of improvement activities. The logic is simple but useful in practice, being conducive towards improvement activities under current economic conditions with uncertainties.

本文言語English
ページ(範囲)122-128
ページ数7
ジャーナルIndustrial Engineering and Management Systems
14
2
DOI
出版ステータスPublished - 2015 6 1

ASJC Scopus subject areas

  • 経済学、計量経済学および金融学(全般)
  • 社会科学(全般)

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