首页> 外文期刊>International journal of agile systems and management >A should costing approach for manufacturing companies
【24h】

A should costing approach for manufacturing companies

机译:制造公司的应计成本方法

获取原文
获取原文并翻译 | 示例
           

摘要

One of the most important drivers for developing competitive products is cost. However, scientific and industrial communities are missing an effective cost management framework (including a solid method and a reliable tool) for supporting the product development process, from the initial design phases to procurement. For this reason, the paper presents a holistic 'should costing' methodology able to foster collaboration on cost-oriented solutions among company's departments. The 'should costing' methodology and the related tool enable a systematic review of cost evolution, focusing on the opportunities to reduce costs, from the conceptual design stage through the overall production stages. In addition, the paper presents requirements for efficient implementation of a should-cost tool considering enterprise software solutions already available in manufacturing companies. A couple of companies (product manufacturers) adopted the recommended 'should costing' framework and quantitative and qualitative evaluations of the deployment process are presented as results. The benefits related with the adoption of the proposed should costing approach in relation with the traditional product development process is presented as well.
机译:开发竞争性产品的最重要驱动力之一是成本。但是,科学界和工业界都缺少有效的成本管理框架(包括可靠的方法和可靠的工具)来支持从初始设计阶段到采购的产品开发过程。因此,本文提出了一种整体的“应计成本”方法,该方法能够促进公司各部门在面向成本的解决方案上的协作。从概念设计阶段到整个生产阶段,“应计成本”方法和相关工具可以对成本演变进行系统的审查,重点是降低成本的机会。此外,考虑到制造公司已经提供的企业软件解决方案,本文提出了有效实施应有成本工具的要求。几家公司(产品制造商)采用了建议的“应计成本”框架,结果对部署过程进行了定量和定性评估。以及与传统产品开发过程相关的采用提议的应计成本方法所带来的好处。

著录项

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱:kefu@zhangqiaokeyan.com

京公网安备:11010802029741号 ICP备案号:京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有
  • 客服微信

  • 服务号