Marketing strategies have a direct effect on the target mass, production programs, production types, and consequently on the dispersion percentages of workflow types of machines. Establisment of workflow types is aimed at determining machine productivity and idle times. In this study, workflow types of circular knitting machines were first determined. Afterwards, any change in the proportions of these workflow types were examined in two companies applying different marketing strategies. The “Work Sampling” method was used for this study. At the end of the study, the effect of changes in t machine use rates stemming from different marketing objectives on the company’s overhead expenses, and consequently unit costs were evaluated.
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