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A process cost model for manufacturing segments

: Niemann, J.; Westkämper, E.

Univ. of Michigan, Ann Arbor/Mich.:
CIRP 2nd International Conference on Reconfigurable Manufacturing 2003 : August, 20-21, 2003
Ann Arbor, Mich., 2003
International Conference on Reconfigurable Manufacturing <2, 2003, Ann Arbor/Mich.>
Conference Paper
Fraunhofer IPA ()
Life Cycle Management (LCM); Fertigungssystem; Fertigungskosten

The main objective of revenue and profit controlling ist to ensure the profitability of all manufacturing operations during the product life cycle. The strategic framework presents key enablers and drivers to perform such a controlling system. For this the manufacturing systems activities will be split into partial process elements with according process costs. Various data sources (technical and organisational) will deliver the resources and time consumption to calculate total manufacturing cost.