Using idefo to design and build activity-based costing (ABC) models of manufacturing systems

摘要

The use of IDEFO allows functional relationships of ABC modles corresponding to activities,to be modelled based on a top down approach and facilitates the cost model structure design and building process.A ne wsoftware has been designed that simplifies creation of ABC cost models via the extraction of essential features from an IDEFO functional model report and automatically generating approapriate ABC cost model structures.A proof of concept implementation based on a case-study illustrates the methodology.