• 主题
高级搜索  >
历史搜索 清空历史
首页> 外文期刊>Accounting >Activity-based costing in smart and connected products production enterprises
【24h】

Activity-based costing in smart and connected products production enterprises

机译：基于活动的智能和连通产品生产企业的成本

获取原文
           
页面导航
  • 摘要
  • 著录项
  • 相似文献
  • 相关主题

摘要

The purpose of this paper is to investigate the adoption of an Activity-Based Costing (ABC) system to provide relevant cost information for enterprises in the business of building and selling Internet of Things (IoT) based products. The research is constructed over the relevant themes identified in previous research about ABC. An important issue that emerges from the analysis is that cost is a function of the volume of production and this notion of production does not represent the source of value generation discussed in this work. A functioning of a smart and connected product requires a cloud-based system for operating and monitoring it throughout its life. The implication of collecting and processing data is that costs essentially changes depending on the volume of data stored and the complexity of intended analytics that would require more qualified analysts. The estimation of costs related to data analytics and products’ monitoring serve as a reference to forecast future expending during the lifetime of products. This research is the first to provide a theoretical discussion on ABC assumptions in the context of IoT business models.
机译：本文的目的是调查采用基于活动的成本核算（ABC）制度，为建设和销售基于互联网的企业（IOT）产品的企业提供相关成本信息。该研究由关于ABC研究中确定的相关主题构建。分析中出现的一个重要问题是，成本是生产量的函数，而且这种生产概念不代表本工作中讨论的价值生成源。智能和连接产品的功能需要基于云的系统，用于在整个生命中运行和监控它。收集和处理数据的含义是根据存储的数据量和需要更多合格分析师的预期分析的复杂性，成本基本上变化。估计与数据分析和产品监测有关的成本作为参考，以提及预测产品寿命期间的未来消费。本研究是第一个在IOT业务模型的背景下提供关于ABC假设的理论讨论。

著录项

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱：kefu@zhangqiaokeyan.com

京公网安备：11010802029741号 ICP备案号：京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有

  • 客服微信

  • 服务号