| Article ID: | iaor199225 |
| Country: | United States |
| Volume: | 32 |
| Start Page Number: | 72 |
| End Page Number: | 75 |
| Publication Date: | May 1991 |
| Journal: | Production and Inventory Management Journal |
| Authors: | Sutton S.G. |
It is evident that manufacturing firms have not kept up with the need to change their historical method of allocating costs to products in order to determine a selling price which should produce a profit. Modern manufacturing environments require that they be innovative in their undertakings or perish along with the dinosaur.