کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
1134313 956063 2012 9 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
A new process-based cost estimation and pricing model considering the influences of indirect consumption relationships and quality factors
موضوعات مرتبط
مهندسی و علوم پایه سایر رشته های مهندسی مهندسی صنعتی و تولید
پیش نمایش صفحه اول مقاله
A new process-based cost estimation and pricing model considering the influences of indirect consumption relationships and quality factors
چکیده انگلیسی

In a manufacturing environment containing complex consumption relationships and quality influences, the application of traditional activity-based costing (ABC) method is limited. In this paper, a new improved process-based model for cost estimation and pricing is presented. Through utilizing the input–output analysis method, the complex indirect consumption relationships (such as reciprocal relationships) of a manufacturing system are expressed. By solving these relationships, the consumption characteristics of all production activities (mainly presented by the activity rates) are extracted. Then with the consumption characteristics, the quality characteristics and usage amounts of these activities, the cost prices of products are estimated for their pricing. A case study is given based on the compressor products of a manufacturing company, and its effectiveness is shown. As the cost influences of complex consumption relationships and quality factors are fully considered, the proposed approach has a higher estimation accuracy than the traditional ABC method.


► We presents a new modeling approach for product cost estimation and pricing.
► Complexity of consumption relationships in a manufacturing environment is analyzed.
► Cost influence of activity quality factors is considered for product cost analysis.
► It can provide a reliable estimation result in a complex manufacturing environment.
► The method has a higher estimation accuracy than the traditional ABC method.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Computers & Industrial Engineering - Volume 63, Issue 4, December 2012, Pages 985–993
نویسندگان
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