Harald Eppinger, General Manager, Koh Young Europe at SMT Hybrid Packaging 2018

Before you can process data, you need to collect good data. Harald Eppinger, General Manager, Koh Young Europe explains to Philip Stoten, the importance of reliably transparent data that can be used to make better decision and influence process performance improvements. Filmed on location at SMT Hybrid Packaging, Nuremberg, Germany thanks to the sponsorship of […]

What Is ‘Should Cost’ Analysis and Why It Matters for Outsourcers

financial planning

Should cost analysis (“should costing”) was developed by the Defense Department to assist procurement officers in determining fair and reasonable pricing and today is embedded in government procurement practices via the Federal Acquisition Regulations (FAR). It was adopted by industry beginning in the 1980’s, and today is the dominant technique used by best in class outsourcing companies like Apple and Cisco.