A new process-based cost estimation and pricing model considering the influences of indirect consumption relationships and quality factors

Computers and Industrial Engineering

Volumn 63, Issue 4, 2012, Pages 985-993

  Tang, Suzhou ^a   Wang, Delun ^a   Ding, Fong Yuen ^a  

^a DALIAN UNIVERSITY OF TECHNOLOGY   (China)

Author keywords

Activity based costing (ABC); Consumption relationships; Cost estimation; Pricing; Product quality

Indexed keywords

ABC METHOD; ACTIVITY BASED COSTING; CONSUMPTION RELATIONSHIPS; COST ESTIMATIONS; COST PRICE; INPUT OUTPUT ANALYSIS; MANUFACTURING COMPANIES; MANUFACTURING ENVIRONMENTS; PRICING MODELS; PROCESS-BASED MODELS; PRODUCT QUALITY; PRODUCTION ACTIVITY; QUALITY CHARACTERISTIC; QUALITY FACTORS;

COST ACCOUNTING; COSTS; MANUFACTURE;

COST ESTIMATING;

EID: 84868211814     PISSN: 03608352     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.cie.2012.06.010     Document Type: Article

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