一种诊断制造过程中目标成本的方法

A. Arioti, C. Fantozzi, M. Granchi, E. Vettori
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引用次数: 1

摘要

目标成本管理技术已被研究,以帮助公司确定由于不正确的设计选择而导致零件被拒绝的原因。通过开发一个模型来估算成本,可以在设计阶段消除部分问题。这为设计人员提供了进行成本估算并做出正确选择的工具。该模型还允许以一种直接和快速的方式确定一个新部件的估计成本,该部件属于一个已被理解的部件家族。这项研究是为一家重要的意大利公司做的。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
A methodology to diagnose the target cost in a manufacturing process
Techniques of target cost management have been studied to help companies identify the causes of rejected parts because of incorrect design choices. A part of the problem can be removed in the design phase by developing a model to estimate costs. This provides the designer with a tool to carry out cost estimations and make correct choices. The model also permits the determination of the estimated cost of a new component in a direct and rapid way belonging to one of a family of parts well-understood. This study was made for an important Italian company.
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