Abstract
In this paper, we first discuss the role of accounting, according to the current organizational concepts like Concurrent Engineering, Target Costing, and Value Analysis. In this context, we define the notions of measurement, estimation and evaluation, and situate them in the design / production process. Then we show the necessity of performance indicators between accountants, designers and producers and we deduce a set of conditions that a pertinent performance evaluation system has to fulfill. After a short description of the activity concept in Activity Based Costing (ABC) and Activity Based Management (ABM), we introduce a modeling methodology based on this concept, and we describe the associated Decision Support System (DSS). This proposal constitutes, in a concurrent engineering context, a support for communication about past, current and future performances of the design / production process. It is based on a double modeling of the firm for simulation, and on the exploitation of the results with a multi-criteria approach, allowing a multi-disciplinary team to participate to the design phase. This global approach has been implemented in an industrial site and we discuss first results.
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© 1997 Springer Science+Business Media Dordrecht
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Sénéchal, O., Raviart, D., Tahon, C. (1997). Consequences of current organizational concepts on Management Control and Design / Production Processes interactions. In: Plonka, F., Olling, G. (eds) Computer Applications in Production and Engineering. CAPE 1997. IFIP — The International Federation for Information Processing. Springer, Boston, MA. https://doi.org/10.1007/978-0-387-35291-6_23
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DOI: https://doi.org/10.1007/978-0-387-35291-6_23
Publisher Name: Springer, Boston, MA
Print ISBN: 978-1-4757-4833-8
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