Manufacturing Execution Systems (MES): Optimal Design, Planning, and Deployment

Glossary

ActiveX Microsoft technology used to integrate external applications as components into your own program.

Activity-based costing (ABC) Activity-based costing is a process in which the average costs of production are allocated in an article-specific manner. In this approach, it is assumed that the company’s resources are used for providing services (for production in the sense of the MES). The costs of the resources are allocated to the activities that require these resources. The sum of the resource costs of an activity forms the activity costs. The costs of the product are derived from the sum of the activity costs. Here, we refer to all cost elements that cannot be allocated as direct expenses in particular to the production overhead ...