Leveraging activity-based costing in the digital smart factory

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作者：
Davison, Bill
机构：
来源：
HVP High Volume Printing | 2002年 / 20卷 / 06期
关键词：
Costs - Customer satisfaction - Decision making - Industrial management;
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摘要：
The implementation of activity-based cost management (ABC/M) in providing decision makers information to identify and manage performance opportunities in the digital smart factory (DSF) environment is discussed. DSF produces specific products within well-understood constraints in a very well-defined and articulated process with minimal human intervention. ABC/M plays an important role by helping managers prioritize the implementation of components.
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