2009•Xi'an Gongcheng Keji Xueyuan xuebaoRequires access

Study on modelling for cost estimation of product development based on activity-based costing

Yawen Dong

Abstract

To realize the cost estimating of product development,an estimating model based on activity-based costing was presented.The application method that activity-based costing was used.It was pointed out that hierarchical decomposition of product development process,and according to estimate the cost of input and activity driver of atomic process to realize cost estimate of product development.Finally,an application example of the proposed model was provided.

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Available abstract

Key concepts: Activity-based costing, Target costing, Cost estimate, Product cost management, Cost driver, Product (mathematics), Process (computing), Decomposition