Cost analysis and estimating for engineering and management:
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Upper Saddle River, NJ
Pearson Prentice Hall
2004
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Literaturverz. S. 561 - 562 |
| Beschreibung: | XVII, 580 S. Ill., graph. Darst. |
| ISBN: | 0131421271 |
Internformat
MARC
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| 100 | 1 | |a Ostwald, Phillip F. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Cost analysis and estimating for engineering and management |c Phillip F. Ostwald, Timothy S. McLaren |
| 264 | 1 | |a Upper Saddle River, NJ |b Pearson Prentice Hall |c 2004 | |
| 300 | |a XVII, 580 S. |b Ill., graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 500 | |a Literaturverz. S. 561 - 562 | ||
| 650 | 4 | |a Ingenieurwissenschaften | |
| 650 | 4 | |a Engineering |x Estimates | |
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Datensatz im Suchindex
| _version_ | 1804130034074517504 |
|---|---|
| adam_text | Contents
Preface xv
1 Importance 1
1.1 Engineering and Design 1
1.2 Economic Evaluation 7
1.2.1 Who Uses Economic Evaluation? 8
1.2.2 Reasons for Economic Evaluation 9
1.3 Strategies for the Enterprise 10
1.3.1 Traditional Business 13
1.3.2 High Tech Business 13
1.4 Information 15
1.5 Domestic and International Business 16
1.6 International System of Units 19
1.7 A Look at the Book 21
Summary 23
Questions for Discussion 24
Problems 24
Challenge Problems 26
Practical Application 27
Case Study: Professor Jairo Mufioz 28
2 Labor Analysis 29
2.1 Background 29
2.2 The Mythical Man Hour 36
2.3 Time 36
2.3.1 Ergonomics 37
2.3.2 Fundamentals of Time Study 37
2.3.3 Fundamentals of Work Sampling 46
2.3.4 Labor Hour Reports 52
2.3.5 Other Methods for Determining Time 54
i vii
iii Contents
2.4 Wage and Fringe Rates 57
2.4.1 Wage Only Method 59
2.4.2 Gross Hourly Cost 60
2.5 Joint Labor Cost (Optional) 64
2.6 Learning 66
Summary 67
Questions for Discussion 67
Problems 68
Challenge Problems 74
Practical Application 75
Case Study: The Endicott Iron Foundry 76
3 Material Analysis 77
3.1 Background 77
3.2 Material 80
3.3 Shape 83
3.4 Cost 92
3.5 Material Cost Policies 93
3.5.1 Specification 93
3.5.2 Policies for Evaluating Commodity Materials 96
3.5.3 Policies for Evaluating Contractual Materials 96
3.5.4 Policies for Evaluating Material from Inventory 97
3.6 Joint Material Cost (Optional) 103
Summary 108
Questions for Discussion 109
Problems HO
Challenge Problems 116
Practical Application 121
Case Study: Design for Runner System 121
4 Accounting Analysis 123
4.1 Business Transactions 124
4.2 Conventions 125
4.3 Chart of Accounts 129
4.4 Structure of Accounts 131
4.5 Understanding the Balance Sheet Statement 135
4.6 Understanding the Profit and Loss Statement 136
4.7 Depreciation 138
4.7.1 Background 139
4.7.2 Purpose of Depreciation 140
4.7.3 Property Classification for Depreciation Methods 140
4.7.4 Methods of Calculating Annual Depreciation Amount 141
4.8 Budgeting 149
4.8.1 Types of Budgets and Relating Cost Accounts 149
4.8.2 Budgets for Overhead Calculation 151
Contents ix
4.9 Overhead 154
4.9.1 Importance 155
4.9.2 Traditional Methods 155
4.9.3 Allocation Methods 156
4.9.4 Methods of Direct Labor Hours and Dollars 158
4.9.5 Productive Hour Cost Rate Principles 160
4.9.6 Activity Based Costing Principles 163
4.10 Job and Process Accounting and Variance Procedures (Optional) 164
Summary 169
Questions for Discussion 169
Problems 170
Challenge Problems 177
Practical Application 180
Case Study: Machine Shop 180
5 Forecasting 185
5.1 Graphic Analysis of Facts 185
5.2 Least Squares and Regression (Optional) 193
5.2.1 Least Squares 193
5.2.2 Confidence Limits for Average Values and Prediction
Limits for Individual Values 196
5.2.3 Curvilinear Regression and Transformation 201
5.2.4 Correlation 205
5.2.5 Multiple Linear Regression 207
5.3 Time Series Models (Optional) 210
5.4 Cost Indexes 215
5.5 Calculation, Interpretation, and Unintended Consequences 221
Summary 223
Questions for Discussion 223
Problems 224
Challenge Problems 232
Practical Application 235
Case Study: Forecasting Production Quantity and Budget
Requirements for a Gas Engine 235
6 Estimating Methods 239
6.1 Estimating for the Enterprise 239
6.2 Universal Methods 242
6.2.1 Opinion 242
6.2.2 Conference 242
6.2.3 Comparison 243
6.2.4 Unit 245
6.3 Operation Methods 247
6.3.1 Cost and Time Estimating Relationships 247
6.3.2 Performance Time Data Algorithm 249
1
x Contents
6.4 Product Methods 256
6.4.1 Learning 256
6.5 Project Methods 262
6.5.1 Power Law and Sizing CERs 262
6.5.2 Other CERs (Optional) 264
6.5.3 Factor Method 266
6.6 Advanced Approaches (Optional) 273
6.6.1 Expected Value 273
6.6.2 Range 276
6.6.3 Percentile 279
6.6.4 Monte Carlo Simulation 281
6.6.5 Single Value or Probability Distribution Comparisons? 284
Summary 285
Questions for Discussion 286
Problems 287
Challenge Problems 293
Practical Application 296
Case Study: Industrial Process Plant Project Cost 296
7 Operation Estimating 297
7.1 Background 298
7.2 Manufacturing: What It Is, What It Does, and What It Is Not 300
7.3 Classic Operations Analysis (Option 1) 304
7.4 Contemporary Operations Analysis (Option 2) 312
7.4.1 Pinion Operation 10 320
7.4.2 Length of Cut Calculation 321
7.4.3 Pinion Operation 20 323
7.4.4 Pinion Operation 30 324
7.4.5 Pinion Operation 40 327
7.5 Tool Cost 329
7.6 Operation Cost 334
7.6.1 Batch Manufacturing 334
7.6.2 Flow Line Manufacturing (Optional) 335
Summary 340
Questions for Discussion 340
Problems 341
Challenge Problems 345
Practical Application 349
Case Study: Estimating a Stainless Steel Part 349
8 Product Estimating 351
8.1 Background 351
8.2 Estimating Engineering Costs 356
8.3 Information Required for Product Estimating 358
8.3.1 Bill of Material (BOM) 359
Contents xi
8.4 The Product Estimate 361
8.4.1 Productive Hour Cost Model 362
8.4.2 Activity Based Costing Model (Optional) 365
8.4.3 Learning Model (Optional) 368
8.5 Extensions for Learning Model (Optional) 371
8.5.1 Follow On Production 371
8.5.2 Engineering Change Order 374
8.5.3 Break Even Analysis 377
8.6 Pricing Principles 378
8.6.1 Opinion, Conference, and Comparison 380
8.6.2 Markup on Cost 380
8.6.3 Contribution 382
8.6.4 Price Estimating Relationships 382
8.7 Basic Contract Types (Optional) 384
8.7.1 Fixed Price Arrangements 385
8.7.2 Cost Reimbursable Arrangements 386
8.8 Benchmarking and Competitive Analysis 387
8.9 Trends in Product Cost Estimating (Optional) 394
8.9.1 Designing, Estimating, and Producing in a Global Economy 394
Summary 395
Questions for Discussion 396
Problems 397
Challenge Problems 402
Practical Application 405
Case Study: Unijunction Electronic Metronome 406
9 Cost Analysis 409
9.1 First Principles for Tradeoff Studies 409
9.2 Cash Flow 413
9.2.1 Taxation Effects on Cash Flow 414
9.2.2 Inflation or Deflation Effects on Cash Flow 416
9.3 Break Even Models 420
9.3.1 Linear Cost Case 422
9.3.2 Semifixed Cost Case (Optional) 426
9.3.3 Nonlinear Cost Case 428
9.4 Life Cycle Cost (Optional) 438
Summary 444
Questions for Discussion 445
Problems 445
Challenge Problems 452
Practical Application 454
Case Study: Optimal Injection Molding Tool Cost 454
10 Engineering Economy 457
10.1 Importance 457
10.2 Average Annual Rate of Return Methods 459
xii Contents
10.3 Payback Period Method 460
10.4 Time Value of Money Methods 462
10.4.1 Net Present Worth Method 464
10.4.2 Net Future Worth Method 465
10.4.3 Net Equivalent Annual Worth Method 465
10.4.4 Rate of Return Method 466
10.4.5 Comparison of Methods 468
10.4.6 Standard Approaches to Engineering Economy Methods 469
10.5 Advanced Applications (Optional) 471
10.5.1 Contexts of Interest in Engineering Economy 471
10.5.2 Minimum Attractive Rate of Return 474
10.5.3 Comparison of Alternatives 474
10.5.4 Replacement 479
10.5.5 Taxation Effects of Engineering Projects 484
Summary 489
Questions for Discussion 490
Problems 490
Challenge Problems 499
Practical Application 500
Case Study: Seasonal Production 500
11 The Enterprise, Entrepreneurship, and Imaginamachina 503
11.1 The Enterprise 504
11.2 Entrepreneurship 505
11.2.1 Inventors and Innovators 506
11.3 Designing for Profit 508
11.4 Designing for Manufacture 511
11.5 Self Manufacture or Purchase? 513
11.6 Enterprise Planning 516
11.6.1 Assessment and Due Diligence 522
11.7 Financing and Enterprise Funding (Optional) 523
11.7.1 Raising Money 523
11.7.2 Stock 524
11.7.3 Debt 527
11.7.4 Bonds 528
11.7.5 Alliances 532
11.7.6 Offering 533
11.8 Legal Reminders (Optional) 534
11.9 Ethics and Engineering 535
Summary 536
Questions for Discussion 536
Problems 537
Challenge Problems 541
Practical Application 545
Case Study: Round Plate Inc. 545
Contents xiii
Appendix 1 Values of the Standard Normal Distribution Function 549
Appendix 2 Values of the Student t Distribution 550
Appendix 3 10% Interest Factors for Annual Compounding Interest 551
Appendix 4 20% Interest Factors for Annual Compounding Interest 552
Appendix 5 Values of Learning Theory 553
Selected Answers 555
Bibliography 561
Index 563
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| id | DE-604.BV017173343 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T19:14:36Z |
| institution | BVB |
| isbn | 0131421271 |
| language | English |
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| spelling | Ostwald, Phillip F. Verfasser aut Cost analysis and estimating for engineering and management Phillip F. Ostwald, Timothy S. McLaren Upper Saddle River, NJ Pearson Prentice Hall 2004 XVII, 580 S. Ill., graph. Darst. txt rdacontent n rdamedia nc rdacarrier Literaturverz. S. 561 - 562 Ingenieurwissenschaften Engineering Estimates Kostenrechnung (DE-588)4032592-1 gnd rswk-swf Kostenanalyse (DE-588)4032580-5 gnd rswk-swf Kostenschätzung (DE-588)4114297-4 gnd rswk-swf Kostenrechnung (DE-588)4032592-1 s DE-604 Kostenanalyse (DE-588)4032580-5 s Kostenschätzung (DE-588)4114297-4 s McLaren, Timothy S. Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=010352052&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Ostwald, Phillip F. McLaren, Timothy S. Cost analysis and estimating for engineering and management Ingenieurwissenschaften Engineering Estimates Kostenrechnung (DE-588)4032592-1 gnd Kostenanalyse (DE-588)4032580-5 gnd Kostenschätzung (DE-588)4114297-4 gnd |
| subject_GND | (DE-588)4032592-1 (DE-588)4032580-5 (DE-588)4114297-4 |
| title | Cost analysis and estimating for engineering and management |
| title_auth | Cost analysis and estimating for engineering and management |
| title_exact_search | Cost analysis and estimating for engineering and management |
| title_full | Cost analysis and estimating for engineering and management Phillip F. Ostwald, Timothy S. McLaren |
| title_fullStr | Cost analysis and estimating for engineering and management Phillip F. Ostwald, Timothy S. McLaren |
| title_full_unstemmed | Cost analysis and estimating for engineering and management Phillip F. Ostwald, Timothy S. McLaren |
| title_short | Cost analysis and estimating for engineering and management |
| title_sort | cost analysis and estimating for engineering and management |
| topic | Ingenieurwissenschaften Engineering Estimates Kostenrechnung (DE-588)4032592-1 gnd Kostenanalyse (DE-588)4032580-5 gnd Kostenschätzung (DE-588)4114297-4 gnd |
| topic_facet | Ingenieurwissenschaften Engineering Estimates Kostenrechnung Kostenanalyse Kostenschätzung |
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