For competitive reasons, many business organizations are becoming more flexible in their operation and crossfunctional in design. Increased emphasis on satisfying the final consumer has led businesses to recognize that value contributions, from internal and external organizational members in the...

Manufacturing companies facing significant pricing competition need customer cost informations systems (CCISs) that reliably measure the resource costs of serving individual customers. Prices are often set by the market and competition, particularly from foreign imports, and severely restricts...