...
  • 主题
高级搜索  >
历史搜索 清空历史
首页> 外文期刊>International journal of production economics >Parametric cost estimation based on activity-based costing: A case study for design and development of rotational parts
【24h】

Parametric cost estimation based on activity-based costing: A case study for design and development of rotational parts

机译：基于活动成本法的参数成本估算：旋转零件设计和开发的案例研究

获取原文
获取原文并翻译 | 示例
           
页面导航
  • 摘要
  • 著录项
  • 相似文献
  • 相关主题

摘要

Modern manufacturing systems are facing a globally competitive market to an extent not experienced before. This competitive pressure forces manufacturers to produce more products with shorter life span and better quality, yet at a lower cost. To succeed in this environment, manufacturing firms need to have an accurate estimate of product design and development costs. This is especially important since the shorter life span of products accentuates design and development stages. This paper presents a cost-estimation model that links activity-based costing (ABC) with parametric cost representations of the design and development phases of machined rotational parts. It also presents several parametric models applicable at design time by using parts' feature geometry. A comparison of various parametric cost models is provided, reflecting on the accuracy of the various approaches. There is an evident trade-off between the details embedded in the parametric representation and the cost-estimation accuracy. Thus, more detailed methods, which can be used later in the life cycle of the product, are more precise, while these methods that can be used as early as design time have a higher but acceptable error rate.
机译：现代制造系统正面临着前所未有的全球竞争市场。这种竞争压力迫使制造商以更低的成本生产更多具有较短使用寿命和更好质量的产品。为了在这种环境下取得成功，制造公司需要对产品设计和开发成本进行准确的估算。这一点特别重要，因为产品的使用寿命短会加重设计和开发阶段。本文提出了一种成本估算模型，该模型将基于活动的成本核算（ABC）与机械旋转零件的设计和开发阶段的参数成本表示联系起来。通过使用零件的特征几何，它还提供了一些在设计时适用的参数模型。提供了各种参数成本模型的比较，反映了各种方法的准确性。在参数表示中嵌入的细节与成本估算精度之间存在明显的权衡。因此，可以在产品生命周期的后期使用的更详细的方法更加精确，而可以在设计时早使用的这些方法具有较高但可以接受的错误率。

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