Appeal 2006-2678
Application 09/235,120
1 discloses that the tags are read and the cost associated with the tagged person
2 or equipment is calculated by a computer.
3 Fahey discloses a system for industrial data acquisition and product
4 costing (col. 1, ll. 1-3). The system applies activity based costing to
5 products in product families to produce a detailed analysis of activity based
6 costs. Fahey discloses that all the costs associated with a particular
7 operation or product family are organized together. For example, in regard
8 to the Machine Shop, the costs of the production management operation are
9 aggregated together as well as the costs of the drill and mill activity center,
10 the turning center and the sheet metal center (col. 7, Table 1). Fahey does
11 not discloses creating a unique cost source identifier data structure and
12 associating a unique cost source identifier structure to each step carried out
13 while manufacturing the item or while performing the service.
14 Bone does not disclose creating a unique cost source identifier data
15 structure for each collected actual cost.
16
17 PRINCIPLES OF LAW
18 We initially note that the test for obviousness is what the combined
19 teachings of the references would have suggested to one of ordinary skill in
20 the art. See In re Kahn, 441 F.3d 977, 987-988, 78 USPQ2d 1329, 1336
21 (Fed. Cir. 2006); In re Young, 927 F.2d 588, 591, 18 USPQ2d 1089, 1091
22 (Fed. Cir. 1991) and In re Keller, 642 F.2d 413, 425, 208 USPQ 871, 881
23 (CCPA 1981).
6
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