Abstract
Technological advances in manufacturing industries have changed the processes involved in producing end-products, the elements within the processes, the end-products themselves, and, in turn, the management and control of these processes.
Cost and performance information which reflect the actual nature of operations in high-tech environments are vital for effective management. Such information would facilitate continuous process improvement, effective product costing, and proactive cost estimating.
This paper presents a model for a cost management system in such an environment. This system relates cost and performance information to the individual activity level and associates activities with the processes by which goods and services are designed, procured, produced, delivered and supported.
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© 1992 Springer-Verlag New York, Inc.
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Jackson, D.F., Greenwood, T.G. (1992). Conceptual Model of an Activity-Based Cost Management System. In: Gulledge, T.R., Hutzler, W.P., Lovelace, J.S. (eds) Cost Estimating and Analysis. Springer, New York, NY. https://doi.org/10.1007/978-1-4612-2936-0_15
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DOI: https://doi.org/10.1007/978-1-4612-2936-0_15
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