- Tytuł:
- Cost estimation methods of machine elements at the design stage in unit and small lot production conditions
- Autorzy:
-
Więcek, Dorota
Więcek, Dariusz
Kuric, Ivan - Powiązania:
- https://bibliotekanauki.pl/articles/410170.pdf
- Data publikacji:
- 2019
- Wydawca:
- STE GROUP
- Tematy:
-
activity based costing
production cost estimation
cost drivers - Opis:
- 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.
- Źródło:
-
Management Systems in Production Engineering; 2019, 1 (27); 12-17
2299-0461 - Pojawia się w:
- Management Systems in Production Engineering
- Dostawca treści:
- Biblioteka Nauki
Artykuł