Manufacturing cost-estimating system using activity-based costing
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abstract
This paper reports research regarding integrating information from process planning, scheduling, and cost accounting to generate a cost-estimating system. First, for an accurate manufacturing cost-estimating system, a customer order needs translation into manufacturing activity information so that the estimated cost can be calculated based on these activities. Second, to ensure accurate estimated cost, the manufacturing activity information should represent valid and executable activities. Third, to develop accurate estimates, cost computations should be based on detailed cost-accounting information encompassing product variety and process environment. Based on these principles, a framework for such a system is presented in which feature recognition and process generation techniques transfer design information into manufacturing features, and then generate process plans. The framework is implemented as a prototype; an illustrative example is provided.
