<abstract xmlns="http://www.w3.org/1999/xhtml"><p>On the stage of product design there is a problem concerning production cost estimation in the moment when elements are not yet definitely designed. Depending on the amount of the available information, more or less precise cost estimation methods are applied, i.e.: variant methods, generation methods, hybrid methods. The proposed method of cost estimation is based on a formalized description of information related to construction, manufacturing and organizational characteristics concerning the designed element, the automation method of technological processes design using methods of group technology and a model of determining production costs of machine elements based on Activity Based Costing.</p></abstract>

On the stage of product design there is a problem concerning production cost estimation in the moment when elements are not yet definitely designed. Depending on the amount of the available information, more or less precise cost estimation methods are applied, i.e.: variant methods, generation methods, hybrid methods. The proposed method of cost estimation is based on a formalized description of information related to construction, manufacturing and organizational characteristics concerning the designed element, the automation method of technological processes design using methods of group technology and a model of determining production costs of machine elements based on Activity Based Costing.

Cost Estimation Methods of Machine Elements at the Design Stage in Unit and Small Lot Production Conditions

Management Systems in Production Engineering

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

On the stage of product design there is a problem concerning production cost estimation in the moment when elements are not yet definitely designed. Depending...

Cost Estimation Methods of Machine Elements at the Design Stage in Unit and Small Lot Production Conditions

Publicado en línea: 28 mar 2019

Páginas: 12 - 17

Recibido: 01 jul 2018

Aceptado: 01 nov 2018

DOI: https://doi.org/10.1515/mspe-2019-0002

Palabras clave
activity based costing, production cost estimation, cost drivers

© 2019 Dorota Więcek et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Cost Estimation Methods of Machine Elements at the Design Stage in Unit and Small Lot Production Conditions

Publicado en línea: 28 mar 2019

Páginas: 12 - 17

Recibido: 01 jul 2018

Aceptado: 01 nov 2018

DOI: https://doi.org/10.1515/mspe-2019-0002

Palabras claveactivity based costing, production cost estimation, cost drivers

© 2019 Dorota Więcek et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Palabras clave
activity based costing, production cost estimation, cost drivers