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2003
Conference Paper
Titel
A process cost model for manufacturing segments
Abstract
The main objective of revenue and profit controlling ist to ensure the profitability of all manufacturing operations during the product life cycle. The strategic framework presents key enablers and drivers to perform such a controlling system. For this the manufacturing systems activities will be split into partial process elements with according process costs. Various data sources (technical and organisational) will deliver the resources and time consumption to calculate total manufacturing cost.