Costs determination at the stage of production processes design
Journal Title: Zarządzanie Przedsiębiorstwem - Year 2014, Vol 17, Issue 4
Abstract
Nowadays it is impossible for a manufacturer to start the process of designing and manufacturing a new product without careful estimation of its total production costs. In order to prevent too high expenses for launching the production of future products, their costs must be estimated as promptly and precisely as possible. To this end, a method was proposed of describing constructional, technological and organizational features of elements during the process of their design and, in connection to assigning costs to activities, mathematical models were constructed for identifying cost drivers, which are key to evaluating the costs of elements designed.
Authors and Affiliations
Dorota Więcek
Keywords
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