Purpose - This study examines how the quantitative semantics of the learning curve phenomenon can be employed in order to derive monetary information for team learning observed within knowledge intensive production environments.Design/Methodology/Approach - Software development is selected as an...

Theory claims that ABC is most suitable for companies employing flexibility in manufacturing, as it is a vehicle for more accurately depicting cost causation when the level of overheads increases. Furthermore, the benefits of flexibility in production can only be visible when sophisticated cost...