Toward An Activity-Based Cost Ontology for Product Family Planning

摘要

Ontology is a formal specification in the domain knowledge and has been used to define a set of data and their structure for experts who need to share information in a domain of interest. Establishing an activity-based cost ontology enhances the capture, storage, and retrieval of cost information and facilitates sharing of the common understanding of the role of costs among different types of engineers during product family planning. In this paper, we report on an ontology that provides a primitive vocabulary for activity-based costing (ABC) which all related engineers can use to extract and aggregate cost information during product family planning.