MOTI: Flexible Accounting Systems in Dynamic Manufacturing Environments

9525998这项研究将制定一种灵活的会计制度，将四种替代成本计算方法纳入产品生命周期框架。使用虚拟制造设备，可以评估拟议技术的运营和财务影响。五家行业协作者将参与开发和测试对现有虚拟制造单元环境的修改，该环境纳入了新的成本模型。这项工作的结果可以用来开发一种实用的工具，以超越传统的会计方法，评估拟议的技术投资对现有工厂环境的影响。这项研究将探讨制定工艺设计决策的基本问题，以开发评估新技术的业务和财务影响的实用模型。基于这些模型的设计工具将用于会计、流程设计和技术管理，以估算引入新技术的成本。***

9525998 West This research will develop a flexible accounting system that integrates four alternative costing methodologies into the product life cycle framework. Using virtual manufacturing equipment, the operational and financial impact of proposed technologies can be assessed. Five industry collaborators will participate in developing and testing a modification to an existing virtual manufacturing cell environment that incorporates the new cost model. The results of this work may be used to develop a practical tool for moving beyond traditional accounting methods in assessing the impact of proposed technology investments on an existing factory environment. Fundamental issues in making process design decisions will be explored in this research that should enable the development of practical models for assessing operational and financial impact of new technologies. Design tools based on these models would be used in accounting, process design, and technology management to estimate the cost of introducing new technologies. ***