A practice of total cost management for integrated product and production data management

被引：0
作者：
Jiao, Yuan-Yuan [1 ]
Du, Jun [2 ]
Jiao, Jianxin [3 ]
机构：
[1] Nankai Univ, Sch Business, Tianjin, Peoples R China
[2] Tianjin Univ, Sch Management, Tianjin, Peoples R China
[3] Nanyang Technol Univ, Sch Mech & Aerosp Engn, Singapore, Singapore
来源：
2006 IEEE INTERNATIONAL CONFERENCE ON MANAGEMENT OF INNOVATION AND TECHNOLOGY, VOLS 1 AND 2, PROCEEDINGS | 2006年
基金：
美国国家科学基金会;
关键词：
total cost management; integration; product data management; production information management;
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
One of the challenges of integrated product and production data management lies in the synchronization of product cost data across the product lifecycle. Towards this end, this paper discusses total cost management. A feature-based product costing approach is proposed by associating cost-related design features to standard time estimation. To integrate legacy product and production data management systems, various perspectives on costing data are unified, encompassing target costing, product costing, cost control, and cost accounting. A case study of refrigerator manufacturing is reported to illustrate the feasibility and potential of the proposed approach.
引用
收藏
页码：468 / +
页数：2
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