| Tang Suzhou (唐苏州),Gao Yuan,Qian Feng,Wang Delun.[J].高技术通讯(英文),2013,19(2):125~131 |
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| An improved activity-based costing model for product cost estimation applied in a complex manufacturing environment |
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| DOI： |
| 中文关键词: |
| 英文关键词: product cost estimation, manufacturing cost, consumption relationships, manufacturing process, activity-based costing (ABC) |
| 基金项目: |
| Author Name | Affiliation | | Tang Suzhou (唐苏州) | | | Gao Yuan | | | Qian Feng | | | Wang Delun | |
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| 中文摘要: |
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| 英文摘要: |
| In order to evaluate and estimate the costs of products produced in a complex manufacturing environment properly, an improved activity-based costing (ABC) model is presented. By utilizing the input-output analysis method, the complex consumption relationships in a complex manufacturing environment are first expressed. The consumption characteristics (mainly presented by the activity rates) of all production activities are extracted by solving these relationships. Then with the consumption characteristics and operating parameters of these activities, the detailed cost consumption of a product in its manufacturing process is estimated. A case study is finally given based on the compressor products of a manufacturing company, and its effectiveness is shown. As the cost influence of complex consumption relationships is fully considered, the limitation of traditional ABC method is overcome, and therefore a high accuracy in product cost estimation under the complex manufacturing environment can be achieved. |
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