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Articles Tagged "process orientation"

Labor Hours or Machine Hours: Which is Preferable?

by Douglas T. Hicks, CPA | Dec 2013

A manufacturer that fails to segregate indirect and support costs driven by the operation of equipment from those driven by the work of individuals will seldom arrive at product or process costs that reflect economic reality.... Read more »

Just Because You’re Trained, Doesn’t Mean You’re Competent

by John Gagliardi | Apr 2013

Adaptive designs have emerged as an attractive alternative to traditional clinical studies due to the potential to reduce resources, time and costs. However, several critical components must be considered to determine whether such a trial design is a fit for you.... Read more »