Towards the derivation of an integrated process cost-modelling technique for complex manufacturing systems

摘要

Cost modelling is used to support business decisions, especially, when the objective is to remain competitive on price and be able to realise outputs at low cost. Many researchers and industrialists have proposed and experimented with different cost-modelling techniques with a view to influencing design and production decisions at an early stage of the development process. This has led to cost-modelling methods which have been broadly classified in this paper as qualitative and quantitative. The paper identifies current best practice cost-modelling techniques and their performance in complex and dynamic manufacturing environments. The review served as a platform to support the recommendation for an integrated cost-modelling methodology. The integrated methodology is based on the strengths of cost engineering, enterprise modelling, system dynamics and discrete event simulation modelling techniques. The method can help in the redesign and re-engineering of products and processes for better cost and value indications; support investment decision analysis; help determine appropriate business and manufacturing paradigms; influence 'make, buy or outsourcing' decisions and serve as a key process improvement tool.