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- W2363976052 abstract "For better integration of Activity-Based Costing(ABC) in Computer Integrated Manufacturing Systems(CIMS),a physical input-output model based on presenting Leontief input-output analysis to describe the relationship between resource consumption and acquisition in manufacturing processes in the circumstances of the definition of generalized resource.Then,the physical model was transformed to a financial one with the same direct input coefficient matrix and the financial model could be used to get detailed ABC.A logic structure of the models in relational database was given and a costing method in CIMS was proposed.A case study in a large mechanical processing workshop was provided to reveal the feasibility and validity of the new approach." @default.
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- W2363976052 date "2007-01-01" @default.
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- W2363976052 title "Manufacturing costing system based on input-output model" @default.
- W2363976052 hasPublicationYear "2007" @default.
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