search query: @author Park, C. / total: 9
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| Author: | Kim, G. Park, C. Kaiser, M. |
| Title: | Pricing investment and production activities for an advanced manufacturing system |
| Journal: | Engineering Economist
1997 : SUMMER, VOL. 42:4, p. 303-324 |
| Index terms: | PRICING INVESTMENT PRODUCTION |
| Language: | eng |
| Abstract: | In this paper, an activity-based costing (ABC) system is described and a multi-period linear programming model is developed for a general investment decision problem related to advanced manufacturing systems. The authors newly interpret an accounting value associated with each manufacturing activity and derive an economic implication of the dual model in this paper. The economic interpretation of the dual formation of ABC systems is useful for many managerial decision areas such as justifying activity costs already assigned, identifying activity investments opportunities, measuring an activity performance and productivity. |
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