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| Author: | Steffen, R. |
| Title: | Verbindung computergestuetzter Erzeugniskonstruktionen (CAD) mit der Kosten- und Erloesrechnung in CIM-Konzeptionen = Connection of computer aided design with cost and price analysis in CIM projects |
| Journal: | Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
1991 : APR, VOL. 43:4, p. 359-375 |
| Index terms: | CAD CAM ACCOUNTING SYSTEMS COST ACCOUNTING PRICES INFORMATION SYSTEMS COMPETITIVENESS |
| Language: | ger |
| Abstract: | Computer integrated manufacturing (CIM) should not be allowed to run without cost and price accounting systems. Especially computer aided design (CAD) has to go along with information about costs and achievable prices of the products in question. Cost and price accounting systems must be adopted to get the ticket for the entrance into CIM. The integration leads firms to better chances in competition, particularly because of a faster presentation of offers including information about product design, cost, and prices in comparison to traditional conditions. |
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