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