کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
1143527 | 1489608 | 2015 | 7 صفحه PDF | دانلود رایگان |
![عکس صفحه اول مقاله: Innovative Costing System Framework in Industrial Product-service System Environment Innovative Costing System Framework in Industrial Product-service System Environment](/preview/png/1143527.png)
Product-service system (PSS) or particularly industrial product-service system (IPS2) is started to gain more attention as innovative strategy to face the competitive global market. Service aspect from IPS2 offering is believed could provide more values for customer than the standalone physical product. This new concept is not fully developed yet. There are some particular areas around IPS2 concept which are needed to be more explored and one of them is the cost dimension aspect. Cost is obviously important for company as basic information to support decision making process. Traditional costing system is no longer able to facilitate the company's transformation. The following work will present the analysis of current costing systems and a new assessment framework proposed to address the needs of IPS2 environment, particularly for IPS2 function-oriented business model. The proposed framework is developed based on the literature findings. Considering the specific characteristics of IPS2 business model, lean accounting is the best choice from current costing systems to be adjusted into the proposed framework. Lean accounting with its value stream costing (VSC) is able to provide comprehensive cost information to support company's long transformation journey towards a fully and successful IPS2 company.
Journal: Procedia Manufacturing - Volume 4, 2015, Pages 224-230