Melissa Bargmann, MS, Mech Engineering, 2002
VISUAL REPRESENTATION OF BASIC ACTIVITY-BASED COST AND
ENVIRONMENTAL MANAGEMENT MODEL
A significant characteristic of the spreadsheet-based Activity-Based Cost and
Environmental Management (ABCEM) tool described in this thesis is the
flexibility of the implementation within spreadsheet format. This flexibility supports
the modeling of a variety of different manufacturing operations. Although we
recognize that there are numerous ways in which the ABCEM model can be
represented within a workbook file, we also acknowledge the need for a general
standard format that can be used as a framework within which to build an
ABCEM model.