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ICED 11
Papers

DESIGN TO COST: NEW IMPULSES FOR TARGET COSTING

DESIGN TO COST: NEW IMPULSES FOR TARGET COSTING

Year: 2008

Section: Design for X

Editor: Marjanovic D., Storga M., Pavkovic N., Bojcetic N.

Author: Braun S. C., Biedermann W., Lindemann U.

Section: Design for X

Pages: 317 - 326

Abstract

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.

Keywords: target costing, product variants, multiple-domain approach

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ds endorsed conferenceDESIGN 2008 - 10th International Design Conference

DESIGN 2008 - 10th International Design ConferenceDESIGN 2008 Conference was founded on the continuous development of organization and evaluation procedure that resulted in a capacity to deliver procedures and conditions of communicative competence. To assist the process of development for the engineering design research community the organizers of DESIGN 2008 propsed seven core areas for the conference as described below. It was required explicitly from all contributors to show how they are contributing to the overall area to emerge communities...

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Keywords
Design Science Journal