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or geometrical similarity to find similar components by variant
estimation; statistical estimation evaluates massive historical data to gain information
about the linkages between product features and costs and then approximates the cost;
analytical approaches depict the relevant processes of product creation in detail and then
derive and aggregate the costs incurred. To improve the performance of analytical
method, a new trend in product costing is the inclusion of manufacturing system costs in
the estimation of a part’s cost (Koonce et al., 2003). Activity-based costing (ABC) is a
typicalmethod in this research trend.ABChas been proved to be amethod to calculate cost
more accurately than traditional methods (Kaplan and Cooper, 1997; Innes and Mitchell,
1990; Hundal, 1997). It has also been applied to cost estimation to provide the insight into
manufacturing process, cost drivers and the allocation of resource pools (Jiao and Tseng,
1999a; Ozbayrak et al., 2004). However, the complexity of ABC method hinders its
application. Sheldon et al. (1991) pointed outABC requires detailed activity analysiswhich
is difficult to achieve. Jiao andTseng (1999a) also suggested that the efforts to analyze cost
drivers, unit price of each activity and consumption of each cost driver are deemed to be
overwhelming. In particular, the complexity of ABC probably explodes in mass
customization environment with high degree of variety.
Mass customization is proposed to deliver individualized products with the
efficiency of mass production (Pine, 1993). As a nascent field, mass customization has
gotten much attention in last decade and becomes matured rapidly (Tseng and Piller,
2003; Tseng and Jiao, 2001). The research in this paper tries to solve the problem of
complexity explosion of ABC in mass customization. Such complexity explosion
manifests itself in following directions.
1.1 Difficulty to identify various sophisticated activities
There are various activities in the process of delivering an artifact to final customer.
These activities are difficult to identify (Hundal, 1997). Especially, in mass
customization, the efforts to clarify all the relationships among activities, activity
drivers, and the criteria for allocating resource pools are time consuming.
1.2 Redundancy in traditional activity database
In traditional manner, each activity item is defined and stored by fixed linguistic
description. Because of the increasing product variety, the volume of traditional
activity database probably proliferates greatly despite different activities may have
common characteristic and can be grouped together.
1.3 Cost-distortion arising from indirect resource cost driver
Indirect resource cost drivers, like the utilization level of resource pool or the usage of
standard time, are often proposed to be unified and intermediate criteria for allocating
resource pools. This helps to alleviate the complexity of allocating resource pools to
specific activities. However, because the actual or direct cost drivers of resource pools
Generic activitydictionary-
based
method
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possibly vary greatly in mass customization and overhead cost plays an important role
in total product cost, indirect resource cost drivers bring obvious cost distortion.
To address above issues, this paper proposes a generic activity-dictionary-based
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