This is one of the engineering and manufacturing methodologies available in improving productivity. The methodology also seeks to eliminate waste in the manufacturing and development process for a new process or technology. The origin of this methodology dates back to the year 1986, when engineer Bill Smith was working with Motorola. Ever since, this technique has been refined and has been widely embraced in several industrial sectors. As already argued, the aim of this method is to ensure that the quality of any industrial process is increased and improved. This can be achieved by removing possible causes of foreseeable ...
Essays on Radhakrishnan
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Capital budgets are instrumental in determining the merits which a business expects when investing in a project. Capital projects must have capital budget estimates to guide in decision-making based on the merits identified from the business case. When making accounting decisions, managers look at the rate of return on the investment that guides them to understand the viability of the project and its impact on the business (Arya, Glover & Radhakrishnan, 1998). The integration of capital budgets and managerial accounting is such that not all decisions made by the manager will take into account the details captured in the capital ...
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