In a manufacturing company, certain departments can be characterized as production departments and others as service departments. This paper expands and simplifies the results by the author and his co-author （Lowenth...In a manufacturing company, certain departments can be characterized as production departments and others as service departments. This paper expands and simplifies the results by the author and his co-author （Lowenthal ＆ Malek, 2005; 2013）, by explaining in a simple way how to obtain the fair-price per unit to pay to external suppliers that replace service departments. The paper also proves that replacing several service departments at once produces exactly the same fair-price per unit if they were replaced sequentially.展开更多
文摘In a manufacturing company, certain departments can be characterized as production departments and others as service departments. This paper expands and simplifies the results by the author and his co-author （Lowenthal ＆ Malek, 2005; 2013）, by explaining in a simple way how to obtain the fair-price per unit to pay to external suppliers that replace service departments. The paper also proves that replacing several service departments at once produces exactly the same fair-price per unit if they were replaced sequentially.
