Risk and implications for continue using traditional costing system

Overview[ edit ] Definitions of complexity often depend on the concept of a confidential " system " — a set of parts or elements that have relationships among them differentiated from relationships with other elements outside the relational regime.

Risk and implications for continue using traditional costing system

This is the result of testing a part or module obtained from rework or service of a product. COB see Chip-on-Board Cognitive Modeling Cognitive Modeling produces a computational model for how people perform tasks and solve problems, based on psychological principles.

These models may be outlines of tasks written on paper or computer programs which enable us to predict the time it takes for people to perform tasks, the kinds of errors they make, the decisions they make, or what buttons and menu items they choose.

Cognitive Walkthroughs Cognitive walkthroughs involve the development of task scenarios from a product specification. Experts then role-play the part of a user working through a set of tasks.

Working together, cooperating 2.

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A process of maximizing both cooperative and assertive behavior to satisfy two parties in conflict with one another. These resources typically reside in multiple information repositories and are derived from independently implemented and maintained systems.

Virtual collocation refers to the use of technology to achieve some of the communication benefits for team members that are geographically dispersed. Common Cause Common Cause is a variation that is inherent in the process and cannot be readily identified and controlled.

Component Engineering The application of engineering know-how to the processes of component selection, application, process compatibility and procurement, including analysis of new trends in electronic devices. Component Supplier Management Component Supplier Management CSM is a class of software applications that maintain information about standard components, both purchased and made, to support various functional disciplines such as design, procurement, materials, configuration management, and manufacturing.

This system serves as a central repository for component and supplier information to maximize standardization, design retrieval and re-use, and procurement efficiency. Computational Fluid Dynamics Computational Fluid Dynamics is the numerical analysis of fluid and gas flow, heat transfer, and related phenomena.

CFD solvers contain a complex set of algorithms used for modeling and simulating the flow of fluids, gases, heat, and electric currents. Computer-Aided Design Computer-Aided Design CAD is the use of a computer to assist in the creation and modification of a design, most commonly, designs with a heavy engineering content.

Risk and implications for continue using traditional costing system

Computer-Aided Engineering Computer-Aided Engineering CAE is the use of computers in design, analysis, and manufacturing of a product, process, or project.

Sometimes refers more narrowly to the use of computers only in the analysis stage. Computer-Aided Manufacturing Computer-Aided Manufacturing CAM is the use of the computer description of the part or assembly to drive planning, cutting, forming, assembly and inspection of the item via computerized applications.

Computer-Aided Process Planning Computer-Aided Process Planning uses part data and process rules to generate process plans or work instructions. Variant CAPP is based on group technology classification of parts and part features to search for a predetermined similar process plan that most closely matches the classification.

Generative CAPP uses part and feature classification along with rules and knowledge about manufacturing processes associated with features to generate an appropriate process plan. CASE tools usually include libraries of reusable code modules of software that can be easily modified for specific tasksprogrammer productivity tools, application generators, and testing utilities.

CASE tools also provide requirement management, structured system design and analysis, system simulation, test management, documentation generation, etc. It may exist at any level in the hierarchy where interchangeability is required.

Concept An idea for a new product or system that is represented in the form of a written description, a sketch, block diagram or simple model. A concept is the earliest representation of a new product or of alternative approaches to designing a new product.

Concept Model A physical model or representation intended primarily for design review, product conceptualization and customer feedback.

This model is usually not sufficiently accurate or durable for full functional and physical testing. Concept Testing The process by which a concept statement, sketch or model is presented to customers for their reactions.

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These reactions can either be used to permit the developer to estimate the sales value of the concept or to make changes to the concept to enhance its potential sales value. Conceptual Architecture The Conceptual Architecture represents an appropriate decomposition of the system without delving into the details of interface specification.

The conceptual architecture identifies the system components or subsystems, the responsibilities of each component or subsystem, and interconnections between components or subsystems. Concurrency The degree to which phases, stages, or activities may be overlapped or done in parallel.

Concurrent Engineering A systematic approach to the integrated, concurrent design of products and their related processes, including manufacture and support. This approach is intended to cause the developers, from the outset, to consider all elements of the product life cycle from conception through disposal, including quality, cost, schedule and user requirements.

Configuration Item Configuration Item CI is a hardware, software, or composite item that has a defined function, can be at any level in the system hierarchy, and is designated for configuration management. Conformance Testing The testing of a candidate product for the existence of specific characteristics required by a standard in order to determine the extent to which that product is a conforming implementation.

Conjoint Analysis A methodology for exploring and describing subjective customer views of product features.

Conjoint analysis avoids direct questioning, e. Thus, the real buying situation with consideration of different cost-benefit alternatives is simulated. The resulting analysis show directly the contribution of each product feature to the total product utility.

Consensus Consensus is a group decision resulting from members engaging in full and open discussion and then reaching agreement to live with and openly support the resulting decision.

As related to CAD, these are values in a geometric model that define relationships between entities such as planes, surfaces, points, lines, arcs, centers, edges, etc. Constraints are used to fully define a model and to drive parametric or variational geometry systems.CALL FOR PAPERS.

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Practical implications – The above findings have implications for companies attempting to a comparison between the traditional costing system and ABC using the research studies continue to investigate cost behavior and find that the complexity.

For external reporting, companies still use the traditional costing system, but it is becoming obsolete as outsiders demand more accurate information about . Complexity characterises the behaviour of a system or model whose components interact in multiple ways and follow local rules, meaning there is no reasonable higher instruction to define the various possible interactions..

The term is generally used to characterize something with many parts where those parts interact with each other in multiple ways, culminating in a higher order of emergence.

This course will examine the theory and practice of cost accounting. Topics covered include cost accounting system, responsibility accounting, job order costing, process costing, variable costing, budgeting, cost variance, cost behavior analysis and decision-making processes.

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