haku: @author Bock, M. / yhteensä: 2
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| Tekijä: | Bock, M. |
| Otsikko: | CIM-spezifische Weiterentwicklungen von Kosteninformationssystemen (What is new in CIM-based cost information systems) |
| Lehti: | Kostenrechnungs Praxis
1991 : NR. 3, p. 119-130 |
| Asiasana: | COST ACCOUNTING INFORMATION SYSTEMS CAM |
| Kieli: | ger |
| Tiivistelmä: | The success of a product design is highly dependent on cost of the product designed. It is important therefore to have accurate cost estimations already in the phase of design. The article presents a knowledge-based computerized system which calculates cost of new designs relying on past cost data and a detailed classification of products. The program has a segment for the analysis of divergence between planned and actual cost. |
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