... of currently available justification schemes. Presents a new approach to justification of advanced factory management systems, namely activity‐based costing (ABC). Introduces frameworks of typical advanced factory management systems and briefly discusses basic concepts, definitions and current applications...

... automation is being used to support managers whose benefits are much “softer” and not as quantifiable. Proposes that today′s methods of justification focus too strongly on quantifiable benefits and do not neccesarily justify expenditure on office systems. Suggests that, while it is understandable...