Accession Number : ADB239478


Title :   Activity-Based Costing for Agile Manufacturing Control


Descriptive Note : Final rept. 3 Mar 95-31 Jan 97


Corporate Author : INDUSTRIAL TECHNOLOGY INST ANN ARBOR MI


Personal Author(s) : Arnsdorf, David R ; Erickson, Robert A ; Fox, Monica J


Full Text : https://apps.dtic.mil/dtic/tr/fulltext/u2/b239478.pdf


Report Date : Aug 1998


Pagination or Media Count : 81


Abstract : The purpose of this project is to determine and quantify the costs and benefits of using Activity-Based Costing (ABC) in a small company environment to support an agile manufacturing strategy. This project demonstrated the potential of ABC in assisting small, agile manufacturers by implementing ABC in a sample of companies, measuring implementation costs, and quantifying the long term impact for the company.


Descriptors :   *MANUFACTURING , *COST BENEFIT ANALYSIS , AIR FORCE RESEARCH , MACHINING , INDUSTRIAL PRODUCTION , MILITARY PROCUREMENT , INJECTION MOLDING , INDIRECT COSTS


Subject Categories : Economics and Cost Analysis
      Mfg & Industrial Eng & Control of Product Sys
      Logistics, Military Facilities and Supplies


Distribution Statement : APPROVED FOR PUBLIC RELEASE