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Beitrag Zur Verbesserung Der Fertigungskostentransparenz Bei Großserienfertigung Mit Produktvielfalt
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Series: IPA-Iao - Forschung Und Praxis, Book 119
ManagementTechnology & Engineering
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ISBN10: 3540193936
ISBN13: 9783540193937
Publisher: Springer Nature
Published: May 30 1988
Pages: 148
Weight: 0.43
Height: 0.33 Width: 5.83 Depth: 8.27
Language: German
ISBN13: 9783540193937
Publisher: Springer Nature
Published: May 30 1988
Pages: 148
Weight: 0.43
Height: 0.33 Width: 5.83 Depth: 8.27
Language: German
Die vielerorts zu hörende und oft publizierte Aussage Mehrkosten durch Variantenvielfalt beherrscht seit langem die Diskussion um weitere Verbesserungen des betrieblichen Kostenwesens. Diese Aussage bringt die Befürchtung zum Ausdruck, da mit der ständig steigenden Variantenvielfalt ein ungewollter Verzicht auf die sich durch Gro serien ergebende Stückkostensenkung einhergeht. Alle bisher publizierten Methoden zur Quantifizierung dieses Kosteneffekts basieren auf Schätzungen bzw. aus der Praxis abgeleiteten groben Kennzahlen. Im vorliegenden Buch wird dagegen eine methodische Vorgehensweise aufgezeigt, die es erlaubt, die durch Produktvielfalt beeinflu ten Kostenarten aus herkömmlichen Kostenbegriffen zu isolieren, den Kostenverlauf darzustellen sowie den Kostenbetrag zu quantifizieren. Hierauf aufbauend wird ein Kalkulationssystem entwickelt, das Unternehmen mit Produktvielfalt in die Lage versetzt, Produktkosten schon zu einem frühen Zeitpunkt der Produktentstehung sicher und schnell abzuschätzen. Dadurch kann der Anstieg der Produktvielfalt verringert und die Teilemehrfachverwendung bei unterschiedlichen Erzeugnissen erhöht werden.
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