Jiao, Jianxin; Tseng, Mitchell M. - In: International Journal of Operations & Production Management 19 (1999) 7, pp. 738-755
Proposes a pragmatic approach to product costing. The approach involves two stages, namely the preparatory stage and the production stage. In the preparatory stage, standard routings are first extracted from existing products. A generic activity hierarchy is established according to the analysis...