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  2. Cost driver - Wikipedia

    en.wikipedia.org/wiki/Cost_driver

    Some examples of indirect costs and their drivers are: indirect costs for maintenance, with the possible driver of this cost being the number of machine hours; or the indirect cost of handling raw-material cost, which may be driven by the number of orders received; or inspection costs that are driven by the number of inspections or the hours of ...

  3. College-Industry Council on Material Handling Education

    en.wikipedia.org/wiki/College-Industry_Council...

    The College-Industry Council on Material Handling Education (CICMHE) is an US academic/industry council of the Material Handling Industry [1] (MHI) that promotes increased awareness of material handling and logistics within the USA through a variety of educational and research activities. CICMHE was founded in 1952 and has served to connect ...

  4. Material handling - Wikipedia

    en.wikipedia.org/wiki/Material_handling

    Cost savings: Materials handling equipment is designed to handle materials and products in a ... Ed., 1985, Materials Handling Handbook, 2nd Ed., New York: Wiley ...

  5. Cost breakdown analysis - Wikipedia

    en.wikipedia.org/wiki/Cost_breakdown_analysis

    The cost breakdown analysis is even more effective when repeated constantly, so that changes in the respective shares in total costs of the various cost drivers can be tracked down. Over a five-year period, the share of expenses for tires might have risen from 5% to 8%, accompanied by a decrease of expenses for personnel from 35% to 32%, which ...

  6. Factory overhead - Wikipedia

    en.wikipedia.org/wiki/Factory_overhead

    This category of costs includes expenses like: Electricity for the equipment and lighting. Cleaning costs of equipment. Material handling like forklifts; Maintenance of the equipment. Wages of employees in the factory who for example work on record keeping and inspection of materials. Computing the operation of the process of manufacturing the ...

  7. Activity-based costing - Wikipedia

    en.wikipedia.org/wiki/Activity-based_costing

    The latter utilize cost drivers to attach activity costs to outputs. [1] The Institute of Cost Accountants of India says, ABC systems calculate the costs of individual activities and assign costs to cost objects such as products and services on the basis of the activities undertaken to produce each product or services. It accurately identifies ...

  8. Material-handling equipment - Wikipedia

    en.wikipedia.org/wiki/Material-handling_equipment

    Material handling equipment ... represents a trade-off between minimizing handling costs, by making material easily ... Ed., 1985, Materials Handling Handbook, 2nd Ed ...

  9. Forklift - Wikipedia

    en.wikipedia.org/wiki/Forklift

    A forklift (also called industrial truck, lift truck, jitney, hi-lo, fork truck, fork hoist, and forklift truck) is a powered industrial truck used to lift and move materials over short distances.