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.

Report Date:

1998-08-01

Pagination or Media Count:

81.0

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
• Manufacturing and Industrial Engineering and Control of Production Systems
• Logistics, Military Facilities and Supplies

Distribution Statement:

APPROVED FOR PUBLIC RELEASE