Product Cost Measurement Under the Disequilibrium Manufacturing Process

Schema of reductionism on which traditional cost accounting frame relies is not suitable for measuring product cost in the disequilibrium manufacturing process, where “actual time” fluctuates almost beyond control according to parameters. A new schema that is dependable even under such volatile environment could be built by reverting to cash flow and standard value. As there has not appeared a predominantly strong schema for product cost measurement yet, database tiers is proposed to enable different measurements for different purposes to be managed in a system, each respectively contributing to the entire system. What has made such device feasible is advanced information technology and the theory of complexity. In designing a new schema, however, it is to be noted that data information should be subject to scene information.