Variable costs and process design: critical issues for “restructuring” emerging and transition economies

John C. Groth (John C. Groth is Professor of Finance, College of Business Administration, Texas A&M University, Texas, USA.)
Steven S. Byers (Steven S. Byers is Assistant Professor of Finance, Idaho State University, Pocatello, Idaho, USA.)
Garland D. Simmons (Garland D. Simmons is Assistant Professor of Finance, Stephen F. Austin State University, Nacogdoches, Texas, USA.)

European Business Review

ISSN: 0955-534X

Publication date: 1 December 2000

Abstract

Focuses on critical issues related to variable cost drivers essential in establishing criteria or parameters to consider in the modification and/or design of production facilities. Key concepts and relationships influence the choice of alternative technologies and methods in the design, upgrading, modification, or expansion of manufacturing and process facilities. Cost relationships are important in evaluating whether to retain an existing facility or, alternatively, scrap the assets and “start over”. For brevity, focus is restriced to decisions concerning overhaul, modification, upgrade, expansion, abandonment, and fresh investment as “design”.

Keywords

Citation

Groth, J., Byers, S. and Simmons, G. (2000), "Variable costs and process design: critical issues for “restructuring” emerging and transition economies", European Business Review, Vol. 12 No. 6, pp. 344-355. https://doi.org/10.1108/09555340010356266

Download as .RIS

Publisher

:

MCB UP Ltd

Copyright © 2000, MCB UP Limited

Please note you might not have access to this content

You may be able to access this content by login via Shibboleth, Open Athens or with your Emerald account.
If you would like to contact us about accessing this content, click the button and fill out the form.
To rent this content from Deepdyve, please click the button.