Cost efficient design:
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| Main Authors: | , , |
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Berlin [u.a.]
Springer
2007
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| Online Access: | Inhaltstext Inhaltsverzeichnis |
| Physical Description: | XX, 544 S. Ill., graph. Darst. |
| ISBN: | 3540346473 |
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| 245 | 1 | 0 | |a Cost efficient design |c Klaus Ehrlenspiel ; Alfons Kiewert ; Udo Lindemann |
| 264 | 1 | |a Berlin [u.a.] |b Springer |c 2007 | |
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| 650 | 4 | |a Concurrent engineering | |
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| 650 | 4 | |a Value analysis (Cost control) | |
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| _version_ | 1804136195981049856 |
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| adam_text | Titel: Cost efficient design
Autor: Ehrlenspiel, Klaus
Jahr: 2007
Contents 1 Introduction ............................................................................................ 1 1.1 Cost reduction - an issue in product development............................ 1 1.2 Aims of the book............................................................................. 2 1.3 Structure of the book....................................................................... 2 1.4 For an easier use of the book........................................................... 3 2 Cost Responsibility of the Product Developers....................................... 5 2.1 What are costs?............................................................................... 5 2.2 Who affects costs in a company?..................................................... 8 2.3 Examples of the effect of product development on costs................. 13 3 Cost Management for Product Development....................................... 17 3.1 What is cost management?............................................................ 17 3.1.1 Developing market-driven products.................................. 19 3.1.2 Developing cost-driven products....................................... 20 3.1.3 Realizing cost-efficient product development processes .... 20 3.2 Problems of cost management in product development................... 21 3.2.1 Management..................................................................... 22 3.2.2 Information availability.................................................... 25 3.2.3 Applying methods and tools.............................................. 26 3.3 Adapting cost management............................................................ 27 3.3.1 Type of product and product program................................ 27 3.3.2 Types of production.......................................................... 29 3.3.3 Aim and scope of cost management.................................. 30 4 Methodology and
Organization of Cost Management for Product Development...................................................................... 31 4.1 Elements of cost management........................................................ 31 4.2 Processes in the product lifecycle.................................................. 33 4.3 The human being in the organization............................................. 37 4.3.1 The individual and the work within the team..................... 37 4.3.2 Integrative forms of organization...................................... 39
XII Contents 4.4 Methods of cost management in product development.................... 40 4.4.1 Solving problems with the procedure cycle....................... 41 4.4.2 Strategic organization of the procedure............................. 43 4.5 Integration of methods for target-cost oriented development........... 46 4.5.1 Task clarification: Requirements clarification, target costs establishment and their distribution................. 46 4.5.1.1 Clarify the requirements................................... 47 4.5.1.2 Function analysis.............................................. 47 4.5.1.3 Establish the total target costs........................... 49 4.5.1.4 Dividing the total target costs into partial target costs....................................................... 54 4.5.2 Solution search: How are low-cost solution approaches developed?..................................................... 56 4.5.2.1 Search for available solutions........................... 57 4.5.2.2 Solution search by using physical effects.......... 57 4.5.2.3 Variation of shape............................................ 59 4.5.2.4 Solution search with the help of creativity techniques........................................................ 60 4.5.2.5 Concept development with the morphological matrix.................................. 61 4.5.3 Solution selection: How can the best solution be selected?...................................................................... 61 4.5.3.1 Analysis of product properties.......................... 61 4.5.3.2 Evaluation and decision.................................... 62 4.5.3.3 Summary of the methodical procedure.............. 63 4.6 Resources and means for supporting cost management................... 65 4.6.1 Advising on production and cost in design........................ 67 4.6.2 Cost structures.................................................................. 68 4.6.3 Relative
costs................................................................... 73 4.6.4 Rules................................................................................ 74 4.6.5 Checklists......................................................................... 75 4.6.6 Portfolio analysis.............................................................. 76 4.7 An example of the methodical procedure: A marking laser............. 76 4.7.1 Task clarification.............................................................. 76 4.7.2 Solution search................................................................. 78 4.7.3 Solution selection............................................................. 82 4.8 The practice of cost management................................................... 85 4.8.1 Introduction to cost management...................................... 85 4.8.2 How much effort is justified for cost reduction?................ 87 4.8.3 Implementing cost management........................................ 90 4.8.3.1 Interdisciplinary work methodology................. 90 4.8.3.2 Planning, operation and control of cost reduction projects............................................. 92 4.8.3.3 Company-internal prerequisites.......................103 4.8.3.4 Information and continuing education..............104
Contents XIII 4.9 Other well-known cost management methods...............................104 4.9.1 Overview........................................................................105 4.9.2 Value analysis.................................................................105 5 Influencing the Lifecycle Costs............................................................109 5.1 What are lifecycle costs?..............................................................109 5.2 What influences the lifecycle costs?..............................................114 5.3 How to develop a product to a lifecycle cost target?......................118 5.4 Extending service life to lower lifecycle costs............................... 121 5.5 Examples of reducing lifecycle costs............................................122 6 Influencing the Total Costs..................................................................125 6.1 Total costs in the company...........................................................125 6.2 Reducing product development costs............................................127 6.2.1 Establishing focal points of product development activities.....................................................129 6.2.2 Increasing the efficiency of product development.............129 6.2.3 Capabilities regarding in-house product development.......135 6.3 Product development creates complexity in the company.............................................................................136 6.3.1 Costs of complexity.........................................................137 6.3.2 Costs of part variety and technology complexity..............137 6.3.3 Cost of product variants...................................................139 7 Factors that influence Manufacturing Costs and Procedures for Cost Reduction.....................................................143 7.1 Overview of the influences and their importance...........................143
7.2 Influence of the task statement......................................................146 7.3 Influence of the concept...............................................................148 7.4 Influence of shape........................................................................152 7.5 Influence of the production quantity.............................................153 7.5.1 Processes associated with the production quantity............154 7.5.2 Why costs come down with increasing production quantity..........................................................156 7.6 Influence of size and dimensions..................................................159 7.6.1 Overall growth laws for costs...........................................160 7.6.2 Influence of the geometrical relationships of active surfaces.............................................................164 7.7 Combined influence of size and the production quantity................166 7.7.1 Formal relationships........................................................167 7.7.2 Calculation example........................................................168 7.7.3 Example of spur gears, other parts, and rules....................170 7.8 Influence of the loading................................................................174
XIV Contents 7.9 Influence of material ....................................................................176 7.9.1 Significance of material costs..........................................176 7.9.2 Reducing raw material costs............................................178 7.9.2.1 Overview........................................................178 7.9.2.2 Reduction of material volume..........................180 1 . 9.23 Reduction in material costs per unit volume.....183 7.10 Decision between in-house development and production, versus outsourcing........................................................................187 7.10.1 Overview........................................................................187 7.10.2 Advantages and disadvantages of outsourcing..................187 7.10.3 Decision between in-house production and purchasing (make or buy decision)............................188 7.10.4 Cost-driven design for cases of uncertain manufacturing facilities and inadequate cost transparency.......................190 7.11 Influence of the production process...............................................195 7.11.1 Overview........................................................................195 7.11.2 Primary production processes..........................................203 7.11.2.1 Most important casting processes.....................203 7.11.2.2 Factors affecting the costs of cast parts............203 7.11.2.3 Cost reduction by using full-mold casting processes.............................................207 7.11.2.4 Rules for low-cost form design of castings.......207 7.11.2.5 Examples of form design of castings................212 7.11.2.6 Low-cost form design of polymer parts............212 7.11.2.7 Low-cost design of sintered parts.....................216 7.11.3 Deformation processes.....................................................218 7.11.3.1 Most important deformation processes.............218
7.11.3.2 Form design rules............................................220 7.11.4 Separation processes........................................................224 7.11.4.1 The most important separation processes.........224 7.11.4.2 Parameters that affect costs in machining processes....................................226 7.11.4.3 Form design rules for machining processes......227 7.11.4.4 High-speed milling and grinding......................234 7.11.4.5 Stamping and nibbling.....................................234 7.11.4.6 Gas, laser, plasma and water-jet cutting...........235 7.11.5 Connections (joints).........................................................237 7.11.5.1 Most important fixed connections....................238 7.11.5.2 Low-cost design of welded assemblies (conventional arc welding)..............................240 7.11.5.3 Laser and electron beam welding.....................245 7.11.5.4 Adhesion.........................................................246 7.11.5.5 Screws, bolts and other connection elements.... 246 7.11.6 Dimensional tolerances and roughness.............................249 7.11.7 Assembly........................................................................252 7.11.7.1 Importance of the design-for-assembly............252 7.11.7.2 Parameters affecting the assembly costs...........254
Contents XV 7.11.7.3 Rules for low-cost assembly............................255 7.11.7.4 Examples of assembly-oriented design.............261 7.11.8 Quality costs, measuring and testing................................262 7.12 Management of product variants...................................................264 7.12.1 Causes and consequences of product and part variety.......269 7.12.1.1 External causes of the growth of variants.........269 7.12.1.2 Internal causes of the growth of variants..........270 7.12.2 Advantages and disadvantages of variant variety..............272 7.12.2.1 Advantages of a high variant variety................272 7.12.2.2 Disadvantages of a high variant variety............272 7.12.3 Steps in analyzing the variant situation.............................275 7.12.3.1 Analysis of the product and part variety...........276 7.12.3.2 Interface analysis.............................................285 7.12.4 Decreasing the product and part variety............................286 7.12.4.1 Standardization...............................................287 7.12.4.2 Forming design part families...........................292 7.12.4.3 Favor integral design.......................................295 7.12.4.4 Employing measures to reduce the set-up costs................................................300 7.12.4.5 Organizational measures for reducing the part variety................................................302 7.12.5 Design in size ranges.......................................................302 7.12.5.1 Definition, purpose and effect..........................302 7.12.5.2 Preferred number series to facilitate designing in size ranges...................................306 7.12.5.3 Similarity laws................................................310 7.12.5.4 Limits for geometrically similar size ranges.....313 7.12.5.5 Example of a size range...................................314 7.12.6 Modular
design...............................................................317 7.12.6.1 Definition, purpose and effect..........................317 7.12.6.2 Design (morphology) of modular products.......321 7.12.6.3 Developing modular designs............................325 7.12.6.4 Modularization................................................329 7.12.6.5 Use of platforms..............................................330 7.12.6.6 Basic solutions, standardization.......................331 7.12.6.7 Paramedics, design logic.................................332 7.12.6.8 Example of a modular design in the storage and handling area............................................333 7.12.6.9 Example of modular design for sports cars.......337 7.12.6.10 Example of a modular design / size-range system for tractors...........................................339 7.12.7 Summary.........................................................................343 7.13 Results of a cost benchmarking project.........................................344 7.13.1 Overview and procedure..................................................344 7.13.2 Costs benchmarking in the gear transmission industry......345 7.13.3 Gears...............................................................................349 7.13.4 Comparison of welded and cast gear housings..................352
XVI Contents 7.13.5 Heat treatment and hardening procedures.........................360 7.13.6 Shaft-hub connections.....................................................362 7.13.7 Assembly of gear drives..................................................366 7.13.8 The complete gear drive, and a cost reduction example .... 369 7.14 Influence of product disposal on manufacturing costs....................376 7.14.1 Motivation for disposal-oriented product development.....376 7.14.2 Product development procedure for lowering disposal costs..................................................................378 7.14.3 Example of an adaptive design for lowering disposal costs..................................................................379 7.14.4 Some simple rules for lowering the disposal costs............384 8 Fundamentals of Cost Accounting for Product Development.............385 8.1 The origination of manufacturing costs.........................................385 8.2 Cost terms for product manufacture..............................................386 8.2.1 Definition and organization of the costs...........................387 8.2.2 The terms sales price, total (factory) costs and manufacturing costs..................................................388 8.3 Cost accounting in a company......................................................389 8.3.1 Cost type accounting.......................................................390 8.3.2 Cost center accounting.....................................................390 8.3.3 Cost unit accounting........................................................394 8.4 Cost calculation procedures..........................................................394 8.4.1 Summary overhead costing..............................................395 8.4.2 Differentiating overhead costing......................................396 8.4.3 Examples of real cost generation and overhead
costing.......................................................400 8.4.4 Disadvantages of overhead costing..................................408 8.4.5 Workstation costing.........................................................410 8.4.6 Process costing................................................................412 8.5 Direct costing...............................................................................414 8.5.1 Application of direct costing............................................414 8.5.2 Marginal costing..............................................................416 8.5.3 Limit costing...................................................................421 9 Early Identification of Costs during Product Development - Development-Concurrent Cost Calculations.......................................423 9.1 Overview.....................................................................................423 9.1.1 Aims of cost calculation concurrent with product development....................................................................423 9.1.2 Progress of cost calculation concurrent with product development................................................427 9.1.3 Procedure for quick cost calculation.................................427 9.1.4 Possibilities for reducing the effort...................................428 9.2 Cost estimation.............................................................................429
Contents XVII 9.3 Quick cost calculation..................................................................430 9.3.1 Search calculation; similarity calculation.........................431 9.3.2 Determination of costs based on one parameter................432 9.3.2.1 Weight-based costing......................................432 9.3.2.2 Material cost method.......................................433 9.3.2.3 Quick cost calculation with performance governing parameters.......................................434 9.3.3 Design equations.............................................................434 9.3.4 Quick cost calculation formulas with several parameters.......................................................................435 9.3.4.1 Development of quick cost calculation formulas with regression analysis....................436 9.3.4.2 Example of a quick cost calculation with several independent variables...................437 9.3.4.3 Development of quick cost calculation formulas with optimization processes..............439 9.3.4.4 Use of neural networks for determining cost.... 441 9.3.4.5 Use of fuzzy logic for determining cost............443 9.3.5 Quick cost calculation with cost growth laws...................443 9.3.6 Procedure for performing the quick cost calculation.........448 9.3.7 Accuracy of quick cost calculations.................................450 9.3.7.1 In-house accuracy of preliminary calculation... 451 93 . 1.2 Industry-wide accuracy of the preliminary calculation.......................................................452 9.3.7.3 Compensation of random errors.......................453 9.3.7.4 Keeping current...............................................456 9.4 Computer-integrated cost calculation............................................456 9.4.1 Computer integration of work scheduling and cost calculation.........................................................458 9.4.2 Computer integration of CAD,
work scheduling and cost calculation.........................................................460 10 Examples..............................................................................................465 10.1 Example “Concrete mixer”...........................................................466 10.1.1 Goal of the example.........................................................466 10.1.2 Problem description.........................................................467 10.1.3 Description of the competing products.............................467 10.1.4 Steps in the cost reduction project....................................468 10.1.5 Summary and conclusions of the example........................481 10.2 Example “Centrifuge base”...........................................................483 10.2.1 Introduction.....................................................................483 10.2.2 Clarify the task................................................................483 10.2.3 Summary and conclusions of the example........................489
XVIII Contents 10.3 Example for the application and comparison of quick cost calculation procedures: “Bearing pedestal”...................................490 10.3.1 Introduction.....................................................................490 10.3.2 Determination of costs in production planning and preliminary calculation..............................................492 10.3.3 Weight cost calculation for welded design; lot size =1.......................................................................495 10.3.4 Cost calculation with Cost Growth Laws: Welded design, size ratio ^ = 0.5 and 2...........................496 Appendix: Help for Cost Reduction.............................................................499 A1 Overview: Introduction.................................................................499 A 2 Guidelines for Cost Reduction......................................................500 A 2.1 I Clarify the task and the procedure.................................500 A 2.2 II Search for solutions......................................................501 A 2.3 III Select solution............................................................504 A 2.4 Project follow-through, evaluation...................................504 A 3 Important Figures and Rules.........................................................504 A 3.1 Cost calculation (origins of costs)....................................504 A 3.2 Cost structures; cost targets; concurrent calculation......................................................505 A 3.3 Material costs..................................................................509 A 3.4 Production costs..............................................................509 A 3.5 Assembly costs................................................................509 A 3.6 Reduction of variants.......................................................509
Literature......................................................................................................515 Index 537
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| adam_txt |
Titel: Cost efficient design
Autor: Ehrlenspiel, Klaus
Jahr: 2007
Contents 1 Introduction . 1 1.1 Cost reduction - an issue in product development. 1 1.2 Aims of the book. 2 1.3 Structure of the book. 2 1.4 For an easier use of the book. 3 2 Cost Responsibility of the Product Developers. 5 2.1 What are costs?. 5 2.2 Who affects costs in a company?. 8 2.3 Examples of the effect of product development on costs. 13 3 Cost Management for Product Development. 17 3.1 What is cost management?. 17 3.1.1 Developing market-driven products. 19 3.1.2 Developing cost-driven products. 20 3.1.3 Realizing cost-efficient product development processes . 20 3.2 Problems of cost management in product development. 21 3.2.1 Management. 22 3.2.2 Information availability. 25 3.2.3 Applying methods and tools. 26 3.3 Adapting cost management. 27 3.3.1 Type of product and product program. 27 3.3.2 Types of production. 29 3.3.3 Aim and scope of cost management. 30 4 Methodology and
Organization of Cost Management for Product Development. 31 4.1 Elements of cost management. 31 4.2 Processes in the product lifecycle. 33 4.3 The human being in the organization. 37 4.3.1 The individual and the work within the team. 37 4.3.2 Integrative forms of organization. 39
XII Contents 4.4 Methods of cost management in product development. 40 4.4.1 Solving problems with the procedure cycle. 41 4.4.2 Strategic organization of the procedure. 43 4.5 Integration of methods for target-cost oriented development. 46 4.5.1 Task clarification: Requirements clarification, target costs establishment and their distribution. 46 4.5.1.1 Clarify the requirements. 47 4.5.1.2 Function analysis. 47 4.5.1.3 Establish the total target costs. 49 4.5.1.4 Dividing the total target costs into partial target costs. 54 4.5.2 Solution search: How are low-cost solution approaches developed?. 56 4.5.2.1 Search for available solutions. 57 4.5.2.2 Solution search by using physical effects. 57 4.5.2.3 Variation of shape. 59 4.5.2.4 Solution search with the help of creativity techniques. 60 4.5.2.5 Concept development with the morphological matrix. 61 4.5.3 Solution selection: How can the best solution be selected?. 61 4.5.3.1 Analysis of product properties. 61 4.5.3.2 Evaluation and decision. 62 4.5.3.3 Summary of the methodical procedure. 63 4.6 Resources and means for supporting cost management. 65 4.6.1 Advising on production and cost in design. 67 4.6.2 Cost structures. 68 4.6.3 Relative
costs. 73 4.6.4 Rules. 74 4.6.5 Checklists. 75 4.6.6 Portfolio analysis. 76 4.7 An example of the methodical procedure: A marking laser. 76 4.7.1 Task clarification. 76 4.7.2 Solution search. 78 4.7.3 Solution selection. 82 4.8 The practice of cost management. 85 4.8.1 Introduction to cost management. 85 4.8.2 How much effort is justified for cost reduction?. 87 4.8.3 Implementing cost management. 90 4.8.3.1 Interdisciplinary work methodology. 90 4.8.3.2 Planning, operation and control of cost reduction projects. 92 4.8.3.3 Company-internal prerequisites.103 4.8.3.4 Information and continuing education.104
Contents XIII 4.9 Other well-known cost management methods.104 4.9.1 Overview.105 4.9.2 Value analysis.105 5 Influencing the Lifecycle Costs.109 5.1 What are lifecycle costs?.109 5.2 What influences the lifecycle costs?.114 5.3 How to develop a product to a lifecycle cost target?.118 5.4 Extending service life to lower lifecycle costs. 121 5.5 Examples of reducing lifecycle costs.122 6 Influencing the Total Costs.125 6.1 Total costs in the company.125 6.2 Reducing product development costs.127 6.2.1 Establishing focal points of product development activities.129 6.2.2 Increasing the efficiency of product development.129 6.2.3 Capabilities regarding in-house product development.135 6.3 Product development creates complexity in the company.136 6.3.1 Costs of complexity.137 6.3.2 Costs of part variety and technology complexity.137 6.3.3 Cost of product variants.139 7 Factors that influence Manufacturing Costs and Procedures for Cost Reduction.143 7.1 Overview of the influences and their importance.143
7.2 Influence of the task statement.146 7.3 Influence of the concept.148 7.4 Influence of shape.152 7.5 Influence of the production quantity.153 7.5.1 Processes associated with the production quantity.154 7.5.2 Why costs come down with increasing production quantity.156 7.6 Influence of size and dimensions.159 7.6.1 Overall growth laws for costs.160 7.6.2 Influence of the geometrical relationships of active surfaces.164 7.7 Combined influence of size and the production quantity.166 7.7.1 Formal relationships.167 7.7.2 Calculation example.168 7.7.3 Example of spur gears, other parts, and rules.170 7.8 Influence of the loading.174
XIV Contents 7.9 Influence of material .176 7.9.1 Significance of material costs.176 7.9.2 Reducing raw material costs.178 7.9.2.1 Overview.178 7.9.2.2 Reduction of material volume.180 1 . 9.23 Reduction in material costs per unit volume.183 7.10 Decision between in-house development and production, versus outsourcing.187 7.10.1 Overview.187 7.10.2 Advantages and disadvantages of outsourcing.187 7.10.3 Decision between in-house production and purchasing (make or buy decision).188 7.10.4 Cost-driven design for cases of uncertain manufacturing facilities and inadequate cost transparency.190 7.11 Influence of the production process.195 7.11.1 Overview.195 7.11.2 Primary production processes.203 7.11.2.1 Most important casting processes.203 7.11.2.2 Factors affecting the costs of cast parts.203 7.11.2.3 Cost reduction by using full-mold casting processes.207 7.11.2.4 Rules for low-cost form design of castings.207 7.11.2.5 Examples of form design of castings.212 7.11.2.6 Low-cost form design of polymer parts.212 7.11.2.7 Low-cost design of sintered parts.216 7.11.3 Deformation processes.218 7.11.3.1 Most important deformation processes.218
7.11.3.2 Form design rules.220 7.11.4 Separation processes.224 7.11.4.1 The most important separation processes.224 7.11.4.2 Parameters that affect costs in machining processes.226 7.11.4.3 Form design rules for machining processes.227 7.11.4.4 High-speed milling and grinding.234 7.11.4.5 Stamping and nibbling.234 7.11.4.6 Gas, laser, plasma and water-jet cutting.235 7.11.5 Connections (joints).237 7.11.5.1 Most important fixed connections.238 7.11.5.2 Low-cost design of welded assemblies (conventional arc welding).240 7.11.5.3 Laser and electron beam welding.245 7.11.5.4 Adhesion.246 7.11.5.5 Screws, bolts and other connection elements. 246 7.11.6 Dimensional tolerances and roughness.249 7.11.7 Assembly.252 7.11.7.1 Importance of the design-for-assembly.252 7.11.7.2 Parameters affecting the assembly costs.254
Contents XV 7.11.7.3 Rules for low-cost assembly.255 7.11.7.4 Examples of assembly-oriented design.261 7.11.8 Quality costs, measuring and testing.262 7.12 Management of product variants.264 7.12.1 Causes and consequences of product and part variety.269 7.12.1.1 External causes of the growth of variants.269 7.12.1.2 Internal causes of the growth of variants.270 7.12.2 Advantages and disadvantages of variant variety.272 7.12.2.1 Advantages of a high variant variety.272 7.12.2.2 Disadvantages of a high variant variety.272 7.12.3 Steps in analyzing the variant situation.275 7.12.3.1 Analysis of the product and part variety.276 7.12.3.2 Interface analysis.285 7.12.4 Decreasing the product and part variety.286 7.12.4.1 Standardization.287 7.12.4.2 Forming design part families.292 7.12.4.3 Favor integral design.295 7.12.4.4 Employing measures to reduce the set-up costs.300 7.12.4.5 Organizational measures for reducing the part variety.302 7.12.5 Design in size ranges.302 7.12.5.1 Definition, purpose and effect.302 7.12.5.2 Preferred number series to facilitate designing in size ranges.306 7.12.5.3 Similarity laws.310 7.12.5.4 Limits for geometrically similar size ranges.313 7.12.5.5 Example of a size range.314 7.12.6 Modular
design.317 7.12.6.1 Definition, purpose and effect.317 7.12.6.2 Design (morphology) of modular products.321 7.12.6.3 Developing modular designs.325 7.12.6.4 Modularization.329 7.12.6.5 Use of platforms.330 7.12.6.6 Basic solutions, standardization.331 7.12.6.7 Paramedics, design logic.332 7.12.6.8 Example of a modular design in the storage and handling area.333 7.12.6.9 Example of modular design for sports cars.337 7.12.6.10 Example of a modular design / size-range system for tractors.339 7.12.7 Summary.343 7.13 Results of a cost benchmarking project.344 7.13.1 Overview and procedure.344 7.13.2 Costs benchmarking in the gear transmission industry.345 7.13.3 Gears.349 7.13.4 Comparison of welded and cast gear housings.352
XVI Contents 7.13.5 Heat treatment and hardening procedures.360 7.13.6 Shaft-hub connections.362 7.13.7 Assembly of gear drives.366 7.13.8 The complete gear drive, and a cost reduction example . 369 7.14 Influence of product disposal on manufacturing costs.376 7.14.1 Motivation for disposal-oriented product development.376 7.14.2 Product development procedure for lowering disposal costs.378 7.14.3 Example of an adaptive design for lowering disposal costs.379 7.14.4 Some simple rules for lowering the disposal costs.384 8 Fundamentals of Cost Accounting for Product Development.385 8.1 The origination of manufacturing costs.385 8.2 Cost terms for product manufacture.386 8.2.1 Definition and organization of the costs.387 8.2.2 The terms sales price, total (factory) costs and manufacturing costs.388 8.3 Cost accounting in a company.389 8.3.1 Cost type accounting.390 8.3.2 Cost center accounting.390 8.3.3 Cost unit accounting.394 8.4 Cost calculation procedures.394 8.4.1 Summary overhead costing.395 8.4.2 Differentiating overhead costing.396 8.4.3 Examples of real cost generation and overhead
costing.400 8.4.4 Disadvantages of overhead costing.408 8.4.5 Workstation costing.410 8.4.6 Process costing.412 8.5 Direct costing.414 8.5.1 Application of direct costing.414 8.5.2 Marginal costing.416 8.5.3 Limit costing.421 9 Early Identification of Costs during Product Development - Development-Concurrent Cost Calculations.423 9.1 Overview.423 9.1.1 Aims of cost calculation concurrent with product development.423 9.1.2 Progress of cost calculation concurrent with product development.427 9.1.3 Procedure for quick cost calculation.427 9.1.4 Possibilities for reducing the effort.428 9.2 Cost estimation.429
Contents XVII 9.3 Quick cost calculation.430 9.3.1 Search calculation; similarity calculation.431 9.3.2 Determination of costs based on one parameter.432 9.3.2.1 Weight-based costing.432 9.3.2.2 Material cost method.433 9.3.2.3 Quick cost calculation with performance governing parameters.434 9.3.3 Design equations.434 9.3.4 Quick cost calculation formulas with several parameters.435 9.3.4.1 Development of quick cost calculation formulas with regression analysis.436 9.3.4.2 Example of a quick cost calculation with several independent variables.437 9.3.4.3 Development of quick cost calculation formulas with optimization processes.439 9.3.4.4 Use of neural networks for determining cost. 441 9.3.4.5 Use of fuzzy logic for determining cost.443 9.3.5 Quick cost calculation with cost growth laws.443 9.3.6 Procedure for performing the quick cost calculation.448 9.3.7 Accuracy of quick cost calculations.450 9.3.7.1 In-house accuracy of preliminary calculation. 451 93 . 1.2 Industry-wide accuracy of the preliminary calculation.452 9.3.7.3 Compensation of random errors.453 9.3.7.4 Keeping current.456 9.4 Computer-integrated cost calculation.456 9.4.1 Computer integration of work scheduling and cost calculation.458 9.4.2 Computer integration of CAD,
work scheduling and cost calculation.460 10 Examples.465 10.1 Example “Concrete mixer”.466 10.1.1 Goal of the example.466 10.1.2 Problem description.467 10.1.3 Description of the competing products.467 10.1.4 Steps in the cost reduction project.468 10.1.5 Summary and conclusions of the example.481 10.2 Example “Centrifuge base”.483 10.2.1 Introduction.483 10.2.2 Clarify the task.483 10.2.3 Summary and conclusions of the example.489
XVIII Contents 10.3 Example for the application and comparison of quick cost calculation procedures: “Bearing pedestal”.490 10.3.1 Introduction.490 10.3.2 Determination of costs in production planning and preliminary calculation.492 10.3.3 Weight cost calculation for welded design; lot size =1.495 10.3.4 Cost calculation with Cost Growth Laws: Welded design, size ratio ^ = 0.5 and 2.496 Appendix: Help for Cost Reduction.499 A1 Overview: Introduction.499 A 2 Guidelines for Cost Reduction.500 A 2.1 I Clarify the task and the procedure.500 A 2.2 II Search for solutions.501 A 2.3 III Select solution.504 A 2.4 Project follow-through, evaluation.504 A 3 Important Figures and Rules.504 A 3.1 Cost calculation (origins of costs).504 A 3.2 Cost structures; cost targets; concurrent calculation.505 A 3.3 Material costs.509 A 3.4 Production costs.509 A 3.5 Assembly costs.509 A 3.6 Reduction of variants.509
Literature.515 Index 537 |
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| discipline | Wirtschaftswissenschaften Maschinenbau |
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| illustrated | Illustrated |
| index_date | 2024-07-02T16:27:00Z |
| indexdate | 2024-07-09T20:52:33Z |
| institution | BVB |
| isbn | 3540346473 |
| language | English German |
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| spelling | Ehrlenspiel, Klaus 1930- Verfasser (DE-588)122076869 aut Cost efficient design Klaus Ehrlenspiel ; Alfons Kiewert ; Udo Lindemann Berlin [u.a.] Springer 2007 XX, 544 S. Ill., graph. Darst. txt rdacontent n rdamedia nc rdacarrier Concurrent engineering Industrial design Industrial engineering Machine design Value analysis (Cost control) Kostenmanagement (DE-588)4323274-7 gnd rswk-swf Simultaneous Engineering (DE-588)4380508-5 gnd rswk-swf Simultaneous Engineering (DE-588)4380508-5 s Kostenmanagement (DE-588)4323274-7 s DE-604 Kiewert, Alfons Verfasser aut Lindemann, Udo Verfasser aut text/html http://deposit.dnb.de/cgi-bin/dokserv?id=2814433&prov=M&dok_var=1&dok_ext=htm Inhaltstext HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015426295&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Ehrlenspiel, Klaus 1930- Kiewert, Alfons Lindemann, Udo Cost efficient design Concurrent engineering Industrial design Industrial engineering Machine design Value analysis (Cost control) Kostenmanagement (DE-588)4323274-7 gnd Simultaneous Engineering (DE-588)4380508-5 gnd |
| subject_GND | (DE-588)4323274-7 (DE-588)4380508-5 |
| title | Cost efficient design |
| title_auth | Cost efficient design |
| title_exact_search | Cost efficient design |
| title_exact_search_txtP | Cost efficient design |
| title_full | Cost efficient design Klaus Ehrlenspiel ; Alfons Kiewert ; Udo Lindemann |
| title_fullStr | Cost efficient design Klaus Ehrlenspiel ; Alfons Kiewert ; Udo Lindemann |
| title_full_unstemmed | Cost efficient design Klaus Ehrlenspiel ; Alfons Kiewert ; Udo Lindemann |
| title_short | Cost efficient design |
| title_sort | cost efficient design |
| topic | Concurrent engineering Industrial design Industrial engineering Machine design Value analysis (Cost control) Kostenmanagement (DE-588)4323274-7 gnd Simultaneous Engineering (DE-588)4380508-5 gnd |
| topic_facet | Concurrent engineering Industrial design Industrial engineering Machine design Value analysis (Cost control) Kostenmanagement Simultaneous Engineering |
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