This paper describes a method to integrate cost analysis, cost planning, accounting and systems engineering within one integrated system model. It is called Integrated System Coat Model - ISCOM. This model has been implemented in a tool supporting the important early phase of satellite design. The tool is called MuSSat - Modelling and Simulation of Satellite Systems - provides the user with the means to easily and quickly model all aspects - of a satellite system and to compare various alternative designs (Wilke, Quirmbach et al. 1999). Basis of the software tool is a modelling methodology developed at the Institute of Astronautics at the Technical University of Munich, which allows an integrated way of product, process and cost planning.
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