IMPLEMENTATION OF TARGET COSTS IN MASS CUSTOMIZATION DESIGN PROCESSES
Mass customization is emerging as a popular extension of traditional mass production. Demanding new approaches to the design process, mass customization affects the way using target costs during product development. Placing customers at the centre of mechatronical engineering processes represents a paradigm shift that also creates new demands on cost calculation. This paper proposes the implementation of a target costing model in mass customization to define and to control the monetary environment of individual design processes. The paper also presents a cost estimation tool that has been developed for estimating the customization process-costs during the individual product development.