Measuring the Impact of Product Mix Heterogeneity on Manufacturing Overhead Cost.

Key Points

• This research aims to evaluate how variations in product mix affect manufacturing overhead costs within textile plants.
• Adaptation of a novel approach for measuring product mix heterogeneity
• Identification of seven forms of product mix heterogeneity specific to woven fabrics
• Analysis of the relationship between variable manufacturing overhead costs and product mix heterogeneity using time series data
• Establishing a clear relationship between manufacturing overhead costs and product mix heterogeneity proved difficult
• Diverse forms of product mix heterogeneity were identified, impacting cost analysis