期刊
INDUSTRIAL ENGINEERING AND SERVICE SCIENCE 2015, IESS 2015
卷 4, 期 -, 页码 224-230出版社
ELSEVIER SCIENCE BV
DOI: 10.1016/j.promfg.2015.11.035
关键词
Costing system; industrial product-service system (IPS2); lean accounting
Product-service system (PSS) or particularly industrial product-service system (IPS2) is started to gain more attention as innovative strategy to face the competitive global market. Service aspect from IPS2 offering is believed could provide more values for customer than the standalone physical product. This new concept is not fully developed yet. There are some particular areas around IPS2 concept which are needed to be more explored and one of them is the cost dimension aspect. Cost is obviously important for company as basic information to support decision making process. Traditional costing system is no longer able to facilitate the company's transformation. The following work will present the analysis of current costing systems and a new assessment framework proposed to address the needs of IPS2 environment, particularly for IPS2 function-oriented business model. The proposed framework is developed based on the literature findings. Considering the specific characteristics of IPS2 business model, lean accounting is the best choice from current costing systems to be adjusted into the proposed framework. Lean accounting with its value stream costing (VSC) is able to provide comprehensive cost information to support company's long transformation journey towards a fully and successful IPS2 company. (C) 2015 The Authors. Published by Elsevier B.V.
作者
我是这篇论文的作者
点击您的名字以认领此论文并将其添加到您的个人资料中。
推荐
暂无数据