Production process costing based on production scheduling

摘要

Production process costing based on production scheduling. A pilot project carried out by ZE Friedrichshafen AG for the assessment of production processes. A wide diversity of product variants causes considerable problems in production in respect of coping on a reasonable cost basis with the complexity involved. However, solely examining the pure production costs within the framework of decisions towards ensuring the economic production of parts can lead to misallocation and misjudgement with regard to products. The production process costing procedure based on production scheduling as described in this article constitutes an efficient and practicable possibility for evaluating production processes with regard to costs and improvement potential.