An Activity-Based Costing Model for Additive Manufacturing

被引：4
|
作者：
Jarrar, Qussay [1 ]
Belkadi, Farouk [1 ]
Bernard, Alain [1 ]
机构：
[1] Ecole Cent Nantes, Lab Digital Sci Nantes, LS2N UMR 6004, Nantes, France
来源：
PRODUCT LIFECYCLE MANAGEMENT: GREEN AND BLUE TECHNOLOGIES TO SUPPORT SMART AND SUSTAINABLE ORGANIZATIONS, PT I | 2022年 / 639卷
关键词：
Cost model; Cost estimation; Cost drivers; Activity based costing; Additive manufacturing; TECHNOLOGY; MANAGEMENT;
D O I：
10.1007/978-3-030-94335-6_35
中图分类号：
TP [自动化技术、计算机技术];
学科分类号：
0812 ;
摘要：
Additive Manufacturing (AM) has received a high interest in various applications, especially Powder Bed Fusion (PBF) technology. As for any industrial process, cost is one of the most important key performance indicators where good estimation and management have a direct impact on the competitiveness of the enterprise. Therefore, a detailed analysis of the current AM processes cost is essential. This paper has two main contributions, firstly, a critical analysis of the existing cost models in PBF, and metal-based material AM technologies by illustrating their main cost drivers and formulas. Secondly, an Activity-Based Costing (ABC) model is proposed with the aim to cover all important characteristics of AM process. The main cost drivers in AM process are exploited in this model to support the quotation of new product at earlier stages of AM project negotiation. The proposed costing model is part of a global knowledge-based framework for decision aid in AM project.
引用
收藏
页码：492 / 507
页数：16
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