메뉴 건너뛰기




Volumn 46, Issue 1, 2008, Pages 99-130

Toward an activity-based costing system for product families and product platforms in the early stages of development

Author keywords

Activity based costing (ABC); Cost modularization; Platforms; Product families

Indexed keywords

COMPETITION; CUSTOMER SATISFACTION; DECISION MAKING; PRODUCT DESIGN; PRODUCT DEVELOPMENT; PRODUCTION; SALES;

EID: 36249000655     PISSN: 00207543     EISSN: 1366588X     Source Type: Journal    
DOI: 10.1080/00207540600825240     Document Type: Article
Times cited : (65)

References (36)
  • 5
    • 0037431955 scopus 로고    scopus 로고
    • Activity-based cost management for design and development stage
    • Ben-Arieh, D. and Qian, L., Activity-based cost management for design and development stage. Int. J. Prod. Econ., 2003, 83, 169-183.
    • (2003) Int. J. Prod. Econ , vol.83 , pp. 169-183
    • Ben-Arieh, D.1    Qian, L.2
  • 8
    • 0001928602 scopus 로고
    • How cost accounting distorts product costs
    • Cooper, R. and Kaplan, R.S., How cost accounting distorts product costs. Mgmt Account., 1988, 69, 20-27.
    • (1988) Mgmt Account , vol.69 , pp. 20-27
    • Cooper, R.1    Kaplan, R.S.2
  • 10
    • 0000637450 scopus 로고
    • Profit priorities from activity-based costing
    • Cooper, R. and Kaplan, R.S., Profit priorities from activity-based costing. Harv. Bus. Rev., 1991b, 69, 130-135.
    • (1991) Harv. Bus. Rev , vol.69 , pp. 130-135
    • Cooper, R.1    Kaplan, R.S.2
  • 14
    • 0142252447 scopus 로고    scopus 로고
    • Platform-driven development of product families: Linking theory with practice
    • Halman, J.I.M., Hofer, A.P. and Van Vuuren, W., Platform-driven development of product families: linking theory with practice. J. Prod. Innov. Mgmt, 2003, 20, 149-162.
    • (2003) J. Prod. Innov. Mgmt , vol.20 , pp. 149-162
    • Halman, J.I.M.1    Hofer, A.P.2    Van Vuuren, W.3
  • 17
    • 0040898641 scopus 로고    scopus 로고
    • Product costing: A comparison of conventional and activity-based costing methods
    • Hundal, M.S., Product costing: a comparison of conventional and activity-based costing methods. J. engng Des., 1997, 8, 91-103.
    • (1997) J. engng Des , vol.8 , pp. 91-103
    • Hundal, M.S.1
  • 19
    • 0032643783 scopus 로고    scopus 로고
    • Methodology of developing product family architecture for mass customization
    • Jiao, J. and Tseng, M.M., Methodology of developing product family architecture for mass customization. J. intell. Mfg, 1999, 10, 3-20.
    • (1999) J. intell. Mfg , vol.10 , pp. 3-20
    • Jiao, J.1    Tseng, M.M.2
  • 21
    • 0000737121 scopus 로고    scopus 로고
    • A metric for evaluation design commonality in product families
    • Kota, S., Sethuraman, K. and Miller, R., A metric for evaluation design commonality in product families. J. mech. Des., 2000, 122, 403-410.
    • (2000) J. mech. Des , vol.122 , pp. 403-410
    • Kota, S.1    Sethuraman, K.2    Miller, R.3
  • 22
    • 0035239284 scopus 로고    scopus 로고
    • Appropriateness and impact of platform-based product development
    • Krishnan, V. and Gupta, S., Appropriateness and impact of platform-based product development. Mgmt Sci., 2001, 47, 52-68.
    • (2001) Mgmt Sci , vol.47 , pp. 52-68
    • Krishnan, V.1    Gupta, S.2
  • 23
    • 20244363171 scopus 로고
    • Early cost estimation for die casting
    • Lenau, T. and Egeb, T., Early cost estimation for die casting, in Proceedings of ICED, 1995, pp. 1007-1016.
    • (1995) Proceedings of ICED , pp. 1007-1016
    • Lenau, T.1    Egeb, T.2
  • 25
    • 0012692465 scopus 로고
    • ABC puts accountants on design team at HP
    • Merz, M. and Hardy, A., ABC puts accountants on design team at HP. Mgmt Account., 1993, 75, 22-27.
    • (1993) Mgmt Account , vol.75 , pp. 22-27
    • Merz, M.1    Hardy, A.2
  • 26
    • 0031104114 scopus 로고    scopus 로고
    • Revitalize your product lines through continuous platform, renewal
    • Meyer, M.H., Revitalize your product lines through continuous platform, renewal. Res. Technol. Mgmt, 1997, 40, 17-28.
    • (1997) Res. Technol. Mgmt , vol.40 , pp. 17-28
    • Meyer, M.H.1
  • 28
    • 0032651339 scopus 로고    scopus 로고
    • Introducing a platform strategy in product development
    • Muffatto, M., Introducing a platform strategy in product development. Int. J. Prod. Econ., 1999, 60/61, 145-153.
    • (1999) Int. J. Prod. Econ , vol.60-61 , pp. 145-153
    • Muffatto, M.1
  • 30
    • 27944481705 scopus 로고    scopus 로고
    • Development of a production cost estimation framework to support product family design
    • Park, J. and Simpson, T.W., Development of a production cost estimation framework to support product family design. Int. J. Prod. Res., 2004, 43, 731-772.
    • (2004) Int. J. Prod. Res , vol.43 , pp. 731-772
    • Park, J.1    Simpson, T.W.2
  • 31
    • 0035707598 scopus 로고    scopus 로고
    • Product variety, supply chain structure and firm performance: Analysis of the U.S. bicycle industry
    • Randall, T. and Ulrich, K., Product variety, supply chain structure and firm performance: analysis of the U.S. bicycle industry. Mgmt Sci., 2001, 47, 1588-1604.
    • (2001) Mgmt Sci , vol.47 , pp. 1588-1604
    • Randall, T.1    Ulrich, K.2
  • 32
    • 0001834005 scopus 로고    scopus 로고
    • Planning for product platforms
    • Robertson, D. and Ulrich, K., Planning for product platforms. Sloan Mgmt Rev., 1998, 39, 19-31.
    • (1998) Sloan Mgmt Rev , vol.39 , pp. 19-31
    • Robertson, D.1    Ulrich, K.2
  • 33
    • 4544222274 scopus 로고    scopus 로고
    • Product platform design and customization: Status and promise
    • Simpson, T.W., Product platform design and customization: status and promise. Artif Intell. Engng Des. Anal. Mfg, 2004, 18, 3-20.
    • (2004) Artif Intell. Engng Des. Anal. Mfg , vol.18 , pp. 3-20
    • Simpson, T.W.1
  • 34
    • 1542623880 scopus 로고    scopus 로고
    • A heuristic method to identify modules from a functional description of a product
    • Paper no. DETC98/DTM-5642
    • Stone, R.B., Wood, K.L. and Crawford, R.H., A heuristic method to identify modules from a functional description of a product, in 1998 ASME Design Engineering Technical Conference, 1998. Paper no. DETC98/DTM-5642.
    • (1998) 1998 ASME Design Engineering Technical Conference
    • Stone, R.B.1    Wood, K.L.2    Crawford, R.H.3
  • 36
    • 58149321473 scopus 로고
    • A framework for model and product family competition
    • Uzumeri, M. and Sanderson, S., A framework for model and product family competition. Res. Policy, 1995, 24, 583-607.
    • (1995) Res. Policy , vol.24 , pp. 583-607
    • Uzumeri, M.1    Sanderson, S.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.