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  2. Product cost management - Wikipedia

    en.wikipedia.org/wiki/Product_cost_management

    Some practitioners of PCM are mostly concerned with the cost of the product up until the point that the customer takes delivery (e.g. manufacturing costs + logistics costs) or the total cost of acquisition. They seek to launch products that meet profit targets at launch rather than reducing the costs of a product after production.

  3. Manufacturing process management - Wikipedia

    en.wikipedia.org/wiki/Manufacturing_process...

    Manufacturing process management (MPM) is a collection of technologies and methods used to define how products are to be manufactured. MPM differs from ERP/MRP which is used to plan the ordering of materials and other resources, set manufacturing schedules, and compile cost data.

  4. Process flowsheeting - Wikipedia

    en.wikipedia.org/wiki/Process_flowsheeting

    The first step in the sequence leading to the construction of a process plant and its use in the manufacture of a product is the conception of a process. The concept is embodied in the form of a "flow sheet". Process design then proceeds on the basis of the flow sheet chosen.

  5. Process costing - Wikipedia

    en.wikipedia.org/wiki/Process_costing

    Process costing is an accounting methodology that traces and accumulates direct costs, and allocates indirect costs of a manufacturing process. [1] Costs are assigned to products, usually in a large batch, which might include an entire month's production. Eventually, costs have to be allocated to individual units of product. It assigns average ...

  6. Cost breakdown analysis - Wikipedia

    en.wikipedia.org/wiki/Cost_breakdown_analysis

    In business economics cost breakdown analysis is a method of cost analysis, which itemizes the cost of a certain product or service into its various components, the so-called cost drivers. The cost breakdown analysis is a popular cost reduction strategy and a viable opportunity for businesses.

  7. Product flow diagram - Wikipedia

    en.wikipedia.org/wiki/Product_flow_diagram

    The product flow diagram (PFD) is a representation of the order by which a sequence of products is created according to product-based planning principles. It is related to the product breakdown structure (PBS). The product flow diagram is a prescribed activity of the PRINCE2 project management methodology which mandates the use of product-based ...

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