IDEFO功能模式與作業制成本制度之整合 : 以設計變更管理系統為例

Abstract

In today's rapidly changing economic environment, it has brcome imperative for enterprise to improve their systems. IDEF0 function model and activity based costing are useful tools to achieve system improvement. This paper users IDEF0 function model as a supporting tools to model a system and activity based costing to appraise the system. A function model could completely describe all essential activities and information. It also supports establishment of an activity based costing system to analysis the performance of the resources,activities and products . Besides, we also develop an integration relationship for IDEF0 function model and activity based costing in facilitating system improvement. In the final, we apply an engineering changeanagement system as a study case to verify the integration relationship.