DESIGN TO COST: NEW IMPULSES FOR TARGET COSTING
The authors of this contribution enrich classic target costing with a costing method developed for the cost estimation of individualized products and a multiple-domain approach considering numerical aspects. The result is an approach for the target costing of functionality improvements and/or extensions of structurally complex mechatronic products. Among others the presented approach offers special potentials regarding the deduction of cost reducing actions in consideration of different aspects such as functionality, component and process structure. Impacts of resulting cost reducing changes can be traced easily through the whole network through the consistent documentation of all relevant information in form of a multiple-domain matrix.