Design to cost: New impulses for target costing

S. C. Braun, W. Biedermann, U. Lindemann

Research output: Chapter in Book/Report/Conference proceedingConference contributionpeer-review

8 Scopus citations

Abstract

The authors of this contribution enrich classic target costing with a costing method developed for the cost estimation of individualized products and a multiple-domain approach considering numerical aspects. The result is an approach for the target costing of functionality improvements and/or extensions of structurally complex mechatronic products. Among others the presented approach offers special potentials regarding the deduction of cost reducing actions in consideration of different aspects such as functionality, component and process structure. Impacts of resulting cost reducing changes can be traced easily through the whole network through the consistent documentation of all relevant information in form of a multiple-domain matrix.

Original languageEnglish
Title of host publicationProceedings DESIGN 2008, the 10th International Design Conference
Pages317-326
Number of pages10
StatePublished - 2008
Event10th International Design Conference, DESIGN 2008 - Dubrovnik, Croatia
Duration: 19 May 200822 May 2008

Publication series

NameProceedings DESIGN 2008, the 10th International Design Conference

Conference

Conference10th International Design Conference, DESIGN 2008
Country/TerritoryCroatia
CityDubrovnik
Period19/05/0822/05/08

Keywords

  • Multiple-domain approach
  • Product variants
  • Target costing

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