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- W1969633640 abstract "Purpose – Aims to review accounting practice with regard to the calculation and attribution of technology costs (i.e. depreciation) to products, to evaluate the impact of expected depreciation charges on FCIM system investment, and to propose an alternative depreciation method that is congruent with FCIM resource consumption patterns and better enables rational managerial analysis of the FCIM system investment decision.Design/methodology/approach – Reviews and extends existing models to propose a new model of cost accounting for rational FCIM investment analysis.Findings – The proposed model better enables rational analysis of FCIM system investment options, resulting in a more accurate prediction of income and product line profitability attributable to FCIM system investment.Originality/value – The logic embodied in this paper should be employed to further the development of more refined models of technology cost attribution. Simulations of machine use and maintenance by engineers, analogous to that pres..." @default.
- W1969633640 created "2016-06-24" @default.
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- W1969633640 date "2005-04-01" @default.
- W1969633640 modified "2023-09-26" @default.
- W1969633640 title "Cost accounting for rational FCIM investment analysis" @default.
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- W1969633640 doi "https://doi.org/10.1108/17410380510583581" @default.
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