Model for Feature Based-Costing Implementation

Abstract

This paper presents a model to implement featured-based cost management system. Feature costing is an emerging topic in cost management. Feature costing is not a cost method itself; it is a proposition to change the cost object from product to features. To operationalize the feature costing it was used the standard costing, the activity-based costing (ABC) and the unit of production effort methods. This model was applied to a group of seat of a body bus manufacturing company.