Academic literature on the topic 'Variable costing method'
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Journal articles on the topic "Variable costing method"
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Nia Agustin Pratama and Teguh Purwanto. "ANALISIS PERBANDINGAN PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING DAN VARIABLE COSTING UNTUK MENENTUKAN LABA BERSIH PT. BHASKARA MADYA JAYA." Journal of Sustainability Bussiness Research (JSBR) 1, no. 1 (December 28, 2020): 212–18. http://dx.doi.org/10.36456/jsbr.v1i1.2995.
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With the addition of profits, the company can pay all costs that are sacrificed, so that the company's operational activities are guaranteed and can run well. The problems examined in this study are intended to find out how the comparison of recording costs using the full costing method and variable costing affects the net profit of PT Bhaskara Madya Jaya. Both of these methods simultaneously involve raw materials, direct labor costs and factory overhead costs. What distinguishes the full costing method using fixed factory overhead loads and variable, if the variable costing only adds to the variable overhead load. Production costs that are not included in the raw material and direct labor costs are the overhead of the manufacturing plant itself. Descriptive method with a quantitative approach is the model of this research. With the use of saturated sampling. Documentation is a data collection technique that researchers use. The results of the study and details obtained by comparing the full costing method and variable costing. In detailing the cost of production, the full costing method produced a greater than the costing variable, this is due to the full costing method adding all the elements of costs, variable costs or fixed costs . Then from the results of the breakdown of net income, using the full costing method, the nominal profit is found to be far less than using the variable costing method.
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Ihsan Nasihin. "ANALISA KEBUTUHAN MODAL KERJA DALAM PENENTUAN HARGA POKOK PRODUKSI DENGAN MENGGUNAKAN METODE VARIABEL COSTING DAN ACTIVITY BASED COSTING SERTA MANFAATNYA UNTUK PERTUMBUHAN LABA USAHA (STUDI KASUS PADA UKM TAHU BOGA RASA PERIODE JANUARI – DES." Jurnal Buana Akuntansi 4, no. 1 (March 1, 2019): 102–18. http://dx.doi.org/10.36805/akuntansi.v4i1.673.
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This research is a descriptive research with quantitative approach done on UKM Tahu Boga Rasa. This study has four main objectives. First, aims to find out the analysis of working capital needs in determination the cost of production by using the method of variable costing and activity based costing. Second, to know the analysis of working capital needs for profit growth. Thirdly, to determine of cost of production by using variable costing and activity based costing method for profit growth. Fourth, to analyse of working capital needs in determine the cost of production by using the method of variable costing and activity based costing and its benefits for profit growth. The need for working capital in determine the cost of production by using the variable costing method is lower than the determination of cost of production method of activity based costing and its benefits for profit growth is to show the same value of profit growth, this is caused by the components of cost of production by using costing and activity based costing variables are different, so the value of working capital needs based on the determination of cost of production by using the method of variable costing is lower than the determination of cost of production using activity based costing method. In addition, the relatively fixed selling price results in relatively equal net profit value, but the production cost occurrs fluctuations and daily life expenses of the owner of UKM Tahu Boga Rasa is still borne by the business or not separated.
Keywords: Working Capital Needs (KMK), Cost of Production of Variable Costing, Cost of Production Activity Based Costing, Profit Growth
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Ellis, Fitri N. S., Troice E. Siahaya, and Mersiana Sahureka. "ANALISYS PRODUCTION COST of SAWMILL ON THE PT KATINGAN TIMBER CELEBES IN WAMLANA VILLAGE BURU REGENCY." JURNAL HUTAN PULAU-PULAU KECIL 4, no. 1 (April 1, 2020): 64–79. http://dx.doi.org/10.30598/jhppk.2020.4.1.64.
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The objective of this study was to find out components of production cost and analyzing the cost of production materials which used full costing method and variable costing method. This research was conducted at October 2019 on PT. Katingan Timber Celebes Wamlana Village, Fenaleisela Subdistrict, Buru Regency. The company is a buried sawmill industry at Buru Island when has a primary industrial license for timber. Research data were collected by observation, documentation and interview methods, and then analyzed by full costing and variable costing methods. The result showed that the components of production cost consist of raw materials cost, direct labor cost used fixed factory overhead cost and variable factory overhead cost. The cost of production used costing method have value of Rp.5.120.341.644,- more higher compered to variable costing is Rp.4.542.320.899,- the difference value of the cost of production due to full costing methods which imposes the fixed overhead cost and the variable overhead cost, that the cost of production is higher than with variable costing methods which imposes by factory overhead cost.
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Nafisah, Nailatun, A. Manaf Dientri, Novi Darmayanti, Wahyu Winarno, and Hairudin Hairudin. "ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING DAN VARIABLE COSTING SEBAGAI DASAR PENETAPAN HARGA JUAL PRODUK." J-MACC : Journal of Management and Accounting 4, no. 1 (April 30, 2021): 1–15. http://dx.doi.org/10.52166/j-macc.v4i1.2400.
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The calculation of the cost of production is very important for manufacturing companies considering that one of the benefits of the cost of production is to determine the selling price of the product. There are two methods in determining the cost of production, namely the full costing method and the variable costing method. The purpose of this study is to find out how to calculate the cost of production using the full costing method and variable costing to determine the selling price on CV Starnine. The method in this research is quantitative descriptive method. The research data collection technique is by observation, interview and documentation. The results showed that there were weaknesses in the calculation of the company's cost of production. Based on the comparison between the full costing method and the variable costing method of the company's cost of production, the cost of production according to the full costing method has a nominal value that is higher than the variable costing method. This is because in the calculation of the cost of production the full costing method takes into account all costs incurred by the company while producing both variable and fixed products.
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Alexandro, Rinto, and Tonich Uda. "Metode Perhitungan Harga Pokok Produksi Tahu pada UKM Krisna Karya Mulya di Palangka Raya." Jurnal Ilmiah Akuntansi dan Humanika 10, no. 2 (August 31, 2020): 195. http://dx.doi.org/10.23887/jiah.v10i2.25263.
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This research was conducted at Krisna Karya Mulya UKM in Panarung Palangka Raya City, the purpose of this study was to find out the method of calculating the cost of tofu production at Krisna Karya Mulya UKM in Palangka Raya. This research uses quantitative methods. The results showed that the use of the variable costing method in Krisna Karya Mulya UKM turned out to be cheaper or significant compared to using the full costing method because in the variable costing method a profit calculation was greater than the value. Meanwhile, the results of tofu production calculation in UKM Krisna Karya Mulya if using the full costing method will be greater or experience a significant increase when compared to the calculation of the variable costing method. This means that the use of variable costing methods in tofu production businesses in Krisna Karya Mulya SMEs is not appropriate because in the variable costing method the amount of overhead depreciation costs is not counted, so there are costs that should appear in the production process but become unidentified.
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Andri Ikhwana and Saepul. "Analisis Harga Pokok Produksi Untuk Menentukan Harga Jual Produk Peci." Jurnal Kalibrasi 15, no. 2 (August 16, 2017): 72–84. http://dx.doi.org/10.33364/kalibrasi/v.15-2.522.
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This research was conducted in PD. Al-Iman, a business engaged in the production of peciand located in Kp. Ciranyang, Ds. Mekarjaya, Kec. Bayongbong Garut. This study aims to analyzehow the calculation of cost of production is applied. The calculation of the cost of production is usingthe full costing method and the costing variable of the difference between the two methods calculation,and for the determination of the selling price the method used in this research is the cost plus price(cost plus pricing method). The results showed that there are differences in the calculation of cost ofgoods sold and selling price based on the method of full costing and variable costing method.Calculation using full costing method resulted in higher selling price compared to variable costingmethod. So, should be in calculating the cost of production as the basis of determining the sellingprice using the full costing method, so that the resulting sale price is precise and accurate.
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., Iriyadi. "The Price Determination Method Through Production Costs Calculation Study on Tas Tajur PT SKI, Bogor." Jurnal Akuntansi Bisnis dan Ekonomi 5, no. 2 (December 13, 2019): 1423–32. http://dx.doi.org/10.33197/jabe.vol5.iss2.2019.312.
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The purpose of this research is to analyze the method used in calculating production cost and selling price of bag type 3673 on Tas Tajur PT SKI Bogor and also to compare the method used with full costing and variable costing method. This study used descriptive method and used primary and secondary data. The finding of research can be concluded that calculation of bag production cost type 3673 using company method, full costing, and variable costing each equal to Rp66.700, Rp69.830, and Rp68.700. While for the selling price of type 3673 bag using company method, full costing, and variable costing of Rp199,900, Rp209,490 and Rp206,100 respectively. The difference in bag manufacturing cost calculation lies in the factory overhead cost consisting of the cost of depreciation of the factory sewing machine, the cost of factory table depreciation, the cost of factory maintenance and the cost of factory utility.
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Gowa, Yasintha, Sabra B. Wahab Thalib, and Yulita Londa. "Implementasi Direct Costing Method Sebagai Alat Untuk Menghitung harga pokok produksi perusahaan Manufacture (Studi Kasus Industri Flores VCO Nangaba Kabupaten Ende)." Analisis 19, no. 1 (March 2, 2020): 85–95. http://dx.doi.org/10.37478/analisis.v19i1.326.
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Small and Medium Enterprises (SMEs) is a form of community small business and is one of the home industry businesses that has experienced rapid development. Most SMEs still use simple or conventional cost accounting methods in calculating the cost of production while the business world is currently experiencing increasingly rapid development so it must require a current report that is quite accurate and reliable. Direct costing is a method of determining the cost of production that only takes into account variable production costs or which directly affects production volume. Direct costing is often called variable costing and marginal costing.
This study aims to determine the implementation of the direct costing method in Nangaba VCO SMEs in addition to knowing the classification of costs in calculating the cost of production using the direct costing method. This type of research is qualitative. Analysis of the data used is a qualitative descriptive analysis which is an analysis that describes or provides an overview of how to determine the cost of goods using variable costing or direct costing in the Nangaba Ende VCO industry.
The results of this study indicate that there are differences in the calculation of the cost of production and the net profit made by the company much lower when compared to using the calculation by the direct costing method.
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Darno, Darno, and Liana Dwi Muasyaroh. "Perbandingan Perhitungan Harga Pokok Produksi Berdasarkan Metode Full Costing Vs Variable Costing Pada Produksi Sambel Pecel." Abiwara : Jurnal Vokasi Administrasi Bisnis 1, no. 2 (March 24, 2020): 111–18. http://dx.doi.org/10.31334/abiwara.v1i2.798.
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Manufacturing company is a company that processes raw goods into semifinished or finished goods. In manufacturing companies to determine the selling price does not escape from the calculation of the cost of production which is appropriate and in accordance with cost accounting standards. PT. Indramukti Segara is a fast food company that comes from natural ingredients. Products produced by PT. Indramukti Segara includes: pecel sauce and fried onions. Calculation of cost of goods manufactured by PT. Indramukti Segara is not right to determine the selling price, because the company only calculates the material used multiplied by the price of the material. On this occasion the author analyzes the cost of production in accordance with the Cost Accounting standard and conducts a comparison between two methods, namely: the full costing method and the variable costing method. The purpose of this study is to compare the cost of production using the full cost and variable costs method. The data collected comes from the results of interviews with the Production Administration, Sambel Pecel production supervisor, and employees of Sambel production at PT. Indramukti Segara. Data obtained includes data on raw material expenditure, direct labor costs, and factory overhead costs that are fixed and variable. Based on the comparison of the calculation of Cost of Production between the full cost method and variable costs there are differences, because the full cost method calculates all costs that are fixed and variable while the variable cost method only calculates costs that are variable in nature.
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Khoirunnisa, Ni'ma, and Siti Achiria. "Model Perhitungan Biaya Produksi Islami Menggunakan Metode Variable Costing (Studi Kasus Usaha Susu Shi Jeckex Cabang Jogja)." JESI (Jurnal Ekonomi Syariah Indonesia) 9, no. 1 (September 26, 2019): 9. http://dx.doi.org/10.21927/jesi.2019.9(1).9-19.
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<p><em>Every company is required to run its business very well. The success of a company is very much determined by the accuracy and ability of the leader in managing the company. Production costs are one part of the internal steps that must be taken in increasing efficiency. In Islam there is a classification of costs before calculating production costs because not all funds that come out are calculated as production costs. The company can exercise control over activities that do not add value, which refers to cost control to be effective by applying Variable Coasting methods. Because it is seen from the method of calculation, the variable costing approach is more practical and easy to analyze. The results show that, using a calculation with a variable costing approach, the total production costs are lower than the calculation of real use, which is Rp. 55. 718,000 while using the real calculation, the results are greater, which is Rp. It can be seen that the calculation of the company's real production costs is higher than the calculation of production costs using the variable costing method. There is also the main difference between the real calculation of the company and the calculation of variable costing which is located in the treatment of factory overhead costs. The company's real calculations use fixed factory overhead and variable calculations while the variable costing method only calculates variable overhead costs.</em></p><p><strong><em>Keywords</em></strong><em> : Cost, Productions Cost, Variable Costing</em></p>
Dissertations / Theses on the topic "Variable costing method"
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RIBEIRO, Flavio Alves. "Custos como ferramenta de controle e tomada de decisões estratégicas em serviços de odontologia." Universidade Federal de Pernambuco, 2015. https://repositorio.ufpe.br/handle/123456789/17669.
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FLAVIO ALVES RIBEIRO - PPGGES - DISSERTAÇÃO - MESTRADO GESTÃO E ECONOMIA DA SAÚDE.pdf: 3810690 bytes, checksum: 80703fb82db66ee38c8f4d3f424f87c7 (MD5)Made available in DSpace on 2016-08-12T12:49:47Z (GMT). No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) FLAVIO ALVES RIBEIRO - PPGGES - DISSERTAÇÃO - MESTRADO GESTÃO E ECONOMIA DA SAÚDE.pdf: 3810690 bytes, checksum: 80703fb82db66ee38c8f4d3f424f87c7 (MD5) Previous issue date: 2015-12-18
Esta dissertação apresenta a gestão de custos como uma forma de possibilitar clínicas odontológicas a terem mais controle e poderem tomar decisões estratégicas. Um melhor desempenho determina a necessidade de conhecimento sobre custos. A fundamentação teórica sobre tipos custos serviu de base para apresentação de estudos anteriores em diversos mercados. Em seguida é apresentado um Modelo de Gestão de Custos usando o método de custeio variável no Centro Odontológico Dentes e Números. A metodologia utilizada foi um estudo de caso de uma empresa criada empiricamente. Foram definidos os custos e se calculou o valor de referência do procedimento Consulta Odontológica Inicial com uma duração de 60 minutos. A importância da segmentação dos custos fixos e variáveis permite uma melhor avaliação da gestão de custos da clínica. Evidenciou-se o custo fixo pró-labore como o de maior impacto no valor do procedimento. As análises da margem de contribuição e do ponto de equilíbrio econômico permitem a avaliação de cada procedimento. Uma comparação com 109 procedimentos de outras tabelas de serviços apresenta de forma clara a viabilidade ou não de determinado procedimento odontológico. O estudo reconheceu que o método de custeio variável permite ao gestor compreender seu modelo de negócio e atuar com melhor desempenho num mercado cada vez mais competitivo e globalizado. Os resultados obtidos demonstram ser de interesse para a gestão de custos e o pensamento estratégico em odontologia.
This thesis presents cost management as a way to enable dental clinics to increase control and make strategic decisions. A better performance determines requires knowledge about costs. Previous studies in several markets are presented based on the theoretical foundation of costs types. Later, the Cost Management Model is presented using the variable cost method in Teeth and Numbers Dental Center. The methodology used was a case study of a company established empirically. The costs have been defined and the reference value for a 60-minute Initial Dental Consult procedure is calculated. The importance of targeting the fixed and variable costs separately enables a better evaluation of the clinical cost management. The fixed cost management fees showed up as the one with most impact on the value of the procedure. The contribution margin and the economic break-even point analyzes permit evaluation of each procedure individually. A comparison with 109 procedures from other lists clearly shows the feasibility or not of a given dental procedure. The study acknowledged that the variable costing method allows the manager to understand your business model and act with the best performance in an increasingly competitive and globalized market. The results prove to be of interest to cost management and strategic thinking in dentistry.
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Júnior, Edison de Lima. "Métodos de custeio e o custeio alvo: uma contribuição ao estudo de custos em organizações hospitalares." Universidade de São Paulo, 2006. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-09042007-120933/.
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Nas últimas décadas, a humanidade presenciou um grande avanço tecnológico, disponibilizando um aumento expressivo de informações aos gestores empresariais. Por isso, as organizações são impelidas a revisar suas práticas gerenciais que possibilitem sua participação no mercado a cada dia mais competitivo. Esse quadro não é diferente nas organizações hospitalares. O aproveitamento eficiente de seus recursos assume uma importância maior pelo interesse social que os hospitais desempenham em nossa sociedade. Nesse sentido, os custos dos serviços hospitalares merecem destaque, pois eles estão entre os elementos de maior importância para a análise gerencial dessas instituições. Nesse contexto, o Custeio Alvo aparece como uma importante ferramenta de auxílio aos administradores hospitalares no gerenciamento dos custos. Essa ferramenta é aplicável a qualquer organização, mas apresenta resultados mais satisfatórios, quando aplicada em ambientes em que há pressão de preços e de custos. Entretanto, poucos estudos dedicam-se a sua aplicação no setor de serviços. Nesse sentido, este trabalho dedica-se a investigação dos métodos de custeio utilizados no gerenciamento de custos em hospitais na ótica da filosofia do Custeio Alvo. O objetivo é identificar o método de custeio que proporciona mais benefícios ao gerenciamento de seus custos. No entanto, o estudo resume-se a dois métodos: o Custeio Variável e o Custeio Baseado em Atividades. A pesquisa utiliza a metodologia do estudo de caso apoiado em uma unidade hospitalar de pequeno porte, mas de alta complexidade. Utiliza também, em entrevistas semi-estruturadas com os principais administradores para identificar as características do modelo de gestão do hospital, verificar a aderência dessas características a filosofia do Custeio Alvo e identificar as variáveis dos métodos de custeio adotadas pelo hospital. Ao final, a pesquisa conclui que o modelo de gestão do hospital atende aos princípios do Custeio Alvo e que o método que mais benefícios proporciona ao gerenciamento de seus custos, considerando os princípios do Custeio Alvo, é o método do Custeio Variável.Lately, the humankind has experienced a huge technological advance, which resulted in an expressive rising of information for managers. Consequently, it is not possible for the organizations to revise their management practices responsible for their participation in the competitive market. Such a fact does not change in hospitals. The efficient profit of their resources receives major importance by the social interest those hospitals perform in our society. This way, it is vital to highlight the cost of hospital services, as they are among the most crucial elements for their management analysis. So, the Target Costing comes as an important tool to help hospital managers administrate costs. Such a tool can be applied to any organization. Nevertheless, if applied when there is price and costs pressure, its results can be more satisfying. Therefore, there are not many researches concerning its application in the service sector. Because of that, this piece of work aims at investigating the cost methods that can be used to manage costs in hospitals, based on the Target Costing. In addition, to identify the cost method that generates more benefits to cost management. However, only two methods will be focused: the Variable Costing and the Cost Based on Activities. For this, it was used the methodology of the study of case, regarding a small but complex hospital structure. It is also used in semi-structured interviews with the main managers to identify the characteristics of the hospital management model, to verify if those characteristics adhere to the Target Costing and to identify the variables of the cost methods adopted by the hospital. In the end, it was concluded that the hospital management model attends the Target Costing principles. Furthermore, the Variable Costing is the method that generates more benefits of its costs, when considering the Target Costing.
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Zelinková, Petra. "Kalkulace nákladů ve vybrané firmě." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2012. http://www.nusl.cz/ntk/nusl-223341.
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The Master´s thesis deals with standard costing method and its implementation in service company which especially fixes and varnishes cars. This work is divided into three parts – theoretic, analytic and proposal. The theoretical part deals with the charactersics of costs and methods of calculation, especially standard costing. The analytical part describes the current status of the company in which the method should be implemented. In the design part the process of iplementation is analyzed.
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Houšková, Gabriela. "Analýza nákladů a výrobků." Master's thesis, Vysoká škola ekonomická v Praze, 2005. http://www.nusl.cz/ntk/nusl-11001.
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The aim of the diploma thesis is to make up costs and products analysis and to arrange costing. These issues were described by vertical and horizontal analysis and were performed costing for particular products with using absorbing costing and variable costing methods. In conclusion were both methods compared and the break even point was analyzed. Theoretical part describes costs classification, methods and sort of costing and break even point analysis as well.
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Abrhám, Ondřej. "Odhad měsíčních odchylek závodových nákladů dle nákladových skupin - analýza postupu a návrh zlepšení." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-5252.
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Theory: - Controlling - its function and structure - Costs Analytical part: - Cost variance tracking and evaluation of its monthly prediction - Proposal of best practices for cost variance prediction done on monthly basis
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Matějková, Jana. "Manažerské účetnictví jako nástroj řízení nákladů ve stavebním podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2013. http://www.nusl.cz/ntk/nusl-225952.
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The thesis is focused on managerial accounting, which serves as a tool for cost control in the construction business. The first part of my work includes introduction to basic concepts, which may be encountered in the use of management accounting. The second part focuses on the practical application of management accounting. With regard to the documents which I received, this section focuses on deviation control.
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SLÁDKOVÁ, Kateřina. "Moderní metody řízení nákladů." Master's thesis, 2013. http://www.nusl.cz/ntk/nusl-153720.
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The main objective of this thesis is to analyze the costs of a organization with fictitious name PROFIL Ltd. for the period 2007 - 2012 and then propose measures to improve the performance of the company by optimizing various cost types. The theoretical part describes the traditional tools and modern methods of cost management. The application part is focused on the characteristics of organization, evaluation of its financial situation during the reporting period, analysis of cost structures, analysis of break-even point, estimation of cost functions and analysis of organization?s individual cost items, followed by drawing conclusions and action plans.
Conference papers on the topic "Variable costing method"
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Mundung, Anie V., Anthonius A. Tandi, Farida I. S. Wakidin, Esrie A. N. Limpeleh, and Barno Sungkowo. "Comparative Analysis of the Wooden House Production Principal Cost Calculation Using the Full Costing and Variable Costing Method." In First International Conference on Applied Science and Technology (iCAST 2018). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/assehr.k.200813.037.
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Devi, Merry Indahsari, Pudji Irasari, and Henny Sudibyo. "Domestic Component Level of Absorption and Variable Costing Method for Interior Permanent Magnet Motor Cost." In 2020 International Conference on Sustainable Energy Engineering and Application (ICSEEA). IEEE, 2020. http://dx.doi.org/10.1109/icseea50711.2020.9306119.
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Emblemsvåg, Jan, and Bert Bras. "ISO 14000 and Activity-Based Life-Cycle Assessment in Environmentally Conscious Design and Manufacturing: A Comparison." In ASME 1998 Design Engineering Technical Conferences. American Society of Mechanical Engineers, 1998. http://dx.doi.org/10.1115/detc98/dfm-5734.
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Abstract As a part of the new ISO 14000 environmental management standard, standards for conducting Life-Cycle Assessments (LCAs) are proposed. In this paper we compare these standards to Activity-Based LCA by using a toy manufacturer called WagonHo!, Inc. as an implementation test case. In this case study, both economical and environmental assessments are made of the product- and process designs. Because the ISO 14000 LCA does not incorporate costing methods, we have used Variable Costing combined with standard times. Activity-Based LCA, on the other hand, combines an Activity-Based Costing (ABC) like method and activity-based environmental impact assessment methods into a single method. The ISO 14000 and Activity-Based LCA are compared with respect to assessment accuracy and how well they indicate areas in need of redesign. Due to the need of short-term survival caused by a severe negative economic result, we will mainly look at process design and market strategies, because product design is a more long-term effort. It is shown that in this case, Activity-Based LCA is superior to ISO 14000 based LCA — possibly in most situations.
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Park, Jaeil, and Timothy W. Simpson. "Development of a Production Cost Estimation Framework for Product Family Design." In ASME 2004 International Design Engineering Technical Conferences and Computers and Information in Engineering Conference. ASMEDC, 2004. http://dx.doi.org/10.1115/detc2004-57175.
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The main task of a product family designer is to decide the right components/design variables to share among products to maintain economies of scale with minimum sacrifice in the performance of each product in the family. The decisions are usually based on several criteria, but production cost is of primary concern. Estimating the production cost of a family of products involves estimating the production cost of each product in the family including the cost effects of common and variant components/design variables in the family. In this paper, we introduce a production cost estimation framework for product family design based on Activity-Based Costing (ABC), which is composed of three stages: (1) allocation, (2) estimation, and (3) analysis. In the allocation stage, the production activities that are necessary to produce all of the products in the family are identified and modeled with an activity table, a resource table, and an activity flow. To allocate the activities to products, a product family structure is represented by a hierarchical classification of the items that form the product family. In the estimation stage, production costs are estimated by converting the production activities to costs using key cost drivers that consume main resources. In the analysis stage, components/design variables for product family design are investigated with resource sharing methods through activity analysis. As an example, the proposed framework is applied to estimate the production cost of a family of cordless power screwdrivers.
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Gorbea, Carlos, Ernst Fricke, and Udo Lindemann. "Life Cycle Cost Modeling of Hybrid Vehicles During Early Product Architecture Development." In ASME 2009 International Design Engineering Technical Conferences and Computers and Information in Engineering Conference. ASMEDC, 2009. http://dx.doi.org/10.1115/detc2009-87565.
Full textAbstract:
Understanding the factors that affect life cycle costs in the earliest stages of product development bring valuable insights for vehicle architecture decision making. This study presents a life cycle costing model used to compare hybrid electric vehicle architectures with varying levels of electrification to a reference conventional car. The work presented highlights the importance of considering total costs of ownership (COO) and operation alongside manufacturing costs in making strategic business decisions. Results from the life cycle cost model scenarios set for 2015–2024 show that car architectures with increased electric range capability allow for significant customer fuel cost savings. These savings can offset increased manufacturing costs within the first three years of ownership based on US Energy Information Agency (EIA) current fuel and electricity pricing forecasts. If fuel prices or annual vehicle use remain low, electrification becomes less attractive as payback periods are extended beyond 10 years time. Regardless of future energy pricing scenarios, the fixed costs of vehicle ownership remain the largest costs to the end user. Manufacturers can use this information to their advantage in creating new business models and designing cars that deliver increased value to the end customer. Because electrification significantly reduces CO2 tailpipe emissions, government incentives and taxing schemes are expected to play a positive roll in offsetting a large part of the additional manufacturing costs. Finally, optimization methods are used to determine sensitivities of variables that affect total cost of ownership. Of these variables the user’s city/highway driving profiles and the price of fuel/Electricity have the greatest sensitivity to cost of ownership.