Authors: Petri T. Helo
Addresses: University of Vaasa, Industrial Management,P.O. Box 700, FIN 65101 Vaasa, Finland.
Abstract: Resource management is an important part of any production system, especially when building agility in the manufacturing of the company. Cost accounting systems drive the resource decisions between capacity and order-fulfilment time. The analysis shows that all unused capacity is not non-productive capacity. The managerial implication is to analyse the costs and value of lead-time.
Keywords: agile manufacturing capacity utilisation; lead time; cost accounting; resource management; production management; order fulfilment; agility; costs; value; lot sizing.
International Journal of Agile Systems and Management, 2006 Vol.1 No.1, pp.2 - 10
Published online: 31 Jan 2006 *Full-text access for editors Access for subscribers Purchase this article Comment on this article