MOTI: Flexible Accounting Systems in Dynamic Manufacturing Environments

9525998西这项研究将开发一个灵活的会计系统，集成到产品生命周期框架的四种替代成本计算方法。 使用虚拟制造设备，可以评估拟议技术的运营和财务影响。 五个行业合作者将参与开发和测试对现有虚拟制造单元环境的修改，该环境包含新的成本模型。 这项工作的结果可能会被用来开发一个实用的工具，超越传统的会计方法，在评估现有的工厂环境的影响，拟议的技术投资。 本研究将探讨工艺设计决策的基本问题，以便开发实用模型，评估新技术的业务和财务影响。 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，以估计引入新技术的成本。 ***

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. ***