An End Item Manufacturing Process Guide (A Functional Cost Analysis of Manufacturing Operations)

摘要

The objective of this study was to develop a systematic procedure for pinpointing areas for future funding requests aimed at improving production methods. The approach taken was to describe current manufacturing processes in terms of the functions they performed, thus allowing assessment of costs without reference to the methods employed. Such 'technology-independent' assessment allowed cost comparison both within and among end items, thereby highlighting the high-cost functions.