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| Author: | Lackes, R. |
| Title: | Die Kostentrgerrechnung unter Bercksichtigung der Variantenvielfalt und der Forderung nach konstruktionsbegleitender Kalkulation |
| Journal: | Zeitschrift für Betriebswirtschaft
1991 : JAN, VOL. 61:1, p. 87-108 |
| Index terms: | CAD COST ACCOUNTING PRODUCTION PLANNING |
| Language: | ger |
| Abstract: | With respect to the CIM (computer integrated manufacturing) philosophy the lack of support of cost information can rightly be criticized because a large proportion of the product costs is already determined at the stage of the product design. A calculation scheme is outlined for the production of variants, which is orientated at the attributes of variants and its characteristic features. Without overexpanding the amount of the calculation objects specific cost information is produced for product variants in this way. An additional structuring orientated at features of construction which is integrated into the cost centre accounting makes a calculation possible which supplies cost data during the construction process. |
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