Essentials of capacity management

Explicit cost dynamics : an alternative to activity-based costing

Yu-Lee, Reginald Tomas, (2001)

Don't Miss the Bottom Line with Productivity Increases - The assumption that productivity increases lead directly to better financial performance is prevalent but incorrect. Review the anatomy of productivity and learn how to get the bottom-line benefits every manager seeks.

Yu-Lee, Reginald Tomas, (2003)

The Reality of Costs - A traditional measure of cost is expressed as the sum of fixed and variable costs. But that model is based on the assumption that all costs are either independent of production volumes or vary with respect to production volumes. The author argues that pricing should reflect the value that the product creates for the consumer rather than the company's need to recover costs.

Yu-Lee, Reginald Tomas, (2000)