Product Architecture Costing
نویسنده
چکیده
Product families and product platforms have been suggested as design strategies to serve heterogeneous markets via mass customization. Numerous, individual cost advantages of these strategies have been identified for various life cycle processes such as product design, manufacturing, or inventory. However, these advantages do not always occur simultaneously, and sometimes even counteract each other. To develop a better understanding of these phenomena, this paper investigates the cost implications of the underlying design decision: the product architecture choice. The investigation includes factors such as product life cycle phases, allocation rules, and cost models, all of which impact the cost analysis results. Based on this investigation, directions for future research on product architecture costing are provided.
منابع مشابه
Factors Influencing the Target Costing Process: Lessons From Japanese Practice
The target costing process at most firms can be broken into three major steps. The first consists of market-driven costing, the second of product-level target costing, and the third of component-level target costing. To identify the factors that influence the target costing process at firms, an exploratory comparative analysis of the target costing processes at six Japanese manufacturing firms ...
متن کاملVariation in Production Volume: the Impact of Using an Integrated Abc-and-eva System to Reduce Distortions in Product Costs
This paper examines the impact of variation in production volume on product cost, as estimated by three different costing systems. Production volumes were categorized as being small, medium or large. A Traditional (volume based) Cost Accounting System (TCA), an Activity-Based Costing System (ABC), and an Integrated Activity-Based Costing and Economic Value Added System (Integrated ABC-and-EVA) ...
متن کاملMulti-objective optimization approach for cost management during product design at the conceptual phase
The effective cost management during the conceptual design phase of a product is essential to develop a product with minimum cost and desired quality. The integration of the methodologies of quality function deployment (QFD), value engineering (VE) and target costing (TC) could be applied to the continuous improvement of any product during product development. To optimize customer satisfaction ...
متن کاملIntegrated Virtual Cooperation in Product Costing in the Discrete Manufacturing Industry: A Problem Identification
Virtual collaboration in corporations is an important factor for working efficiently without the limitations of time and place. As a business domain, product costing is characterized by a high demand for communication, coordination, and information exchange. Nevertheless, practitioners point out that product costing does not exhibit a modern tool-based collaborative practice. Thus, this paper e...
متن کاملOn the determinants of costing system robustness to errors
When decisions are made on the basis of reported product cost, even modest distortions in product cost may create significant distortions in decision-making. But costing systems are unlikely to be error-free. On the other hand, firms' budgets to enhance costing accuracy are typically constrained, and should be used where they are most effective. There is little guidance available, however, on h...
متن کامل