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Omkostningskalkulation for avancerede produktionsomgivelser

Research output: Book/anthology/dissertation/reportBookResearch

  • Accounting Research Centre - ARC
  • Department of Business Studies
FMT (Flexible Manufacturing Technologies) and product costing are concepts that have been discussed both by practitioners and theorists within cost accounting during the last ten years. In this dissertation, FMT has been defined to include the implementation of FMS and JIT. The purpose of this dissertation has been three fold: to review existing theory within product costing and FMS, CIM FAL and CIM systems; to elaborate a cost model under stochastic assumptions and; to run a computer simulation test called Simulation-Based Manufacturing Cost Model (SMCM).
Original languageDanish
Place of publicationStockholm
PublisherEkonomiska Forskningsinstituttet, Handelshögskolan i Stockholm
Number of pages283
Publication statusPublished - 1996

    Research areas

  • Dicrette event simulation, GPSS, CIM, flexibility, JIT, FMS, Stochastic Simulation, Advanced Manufacturing Technologies, HHÅ forskning

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ID: 32337968