In order to evaluate and estimate the costs of products produced in a complex manufacturing environment properly,an improved activity-based costing（ABC） model is presented.By utilizing the input-output analysis method,the complex consumption relationships in a complex manufacturing environment are first expressed.The consumption characteristics（mainly presented by the activity rates） of all production activities are extracted by solving these relationships.Then with the consumption characteristi... 

【文章來源】：High Technology Letters. 2013,19(02)

【文章頁數(shù)】：7 頁


本文編號：3023092