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商品編號: 9-114-C19 出版日期: 2010/04/14 作者姓名: V.G. Narayanan;Lisa Brem 商品類別: Accounting 商品規格: 17p 再版日期: 2011/09/19 地域: United States 產業: Health care services 個案年度: 2007 - 2008
商品敘述:
Owens & Minor (O&M) performed lean inventory services for Virginia Mason (VM) as its alpha vendor, but the outdated industry pricing model created perverse incentives and could not capture O&M's costs. Together, O&M and VM created an activity-based pricing model called the total supply chain costs (TSCC), which incented both companies to be more efficient and to streamline their distribution activities. After beta testing the TSCC for one year, VM's Daniel Borunda and O&M's Michael Stefanic believed that TSCC was a better and more cost-effective pricing model, but could they convince their companies to continue to invest in TSCC?
涵蓋領域:
Activity-based costing;Supply chain management
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