Title :
A Practice of Total Cost Management for Integrated Product and Production Data Management
Author :
Jiao, Yuan-Yuan ; Du, Jun ; Jiao, Jianxin Roger
Author_Institution :
Sch. of Bus., Nankai Univ., Tianjin
Abstract :
One of the challenges of integrated product and production data management lies in the synchronization of product cost data across the product lifecycle. Towards this end, this paper discusses total cost management. A feature-based product costing approach is proposed by associating cost-related design features to standard time estimation. To integrate legacy product and production data management systems, various perspectives on costing data are unified, encompassing target costing, product costing, cost control, and cost accounting. A case study of refrigerator manufacturing is reported to illustrate the feasibility and potential of the proposed approach
Keywords :
costing; information management; manufacturing data processing; cost accounting; cost control; feature-based product costing; product data management; product lifecycle; production data management; refrigerator manufacturing; synchronization; target costing; total cost management; Computer aided manufacturing; Costing; Costs; Electronic commerce; Engineering management; Information management; Manufacturing processes; Production systems; Supply chain management; Technology management; Total cost management; integration; product data management; production information management;
Conference_Titel :
Management of Innovation and Technology, 2006 IEEE International Conference on
Conference_Location :
Singapore, China
Print_ISBN :
1-4244-0147-X
Electronic_ISBN :
1-4244-0148-8
DOI :
10.1109/ICMIT.2006.262207