Cost-Efficient Design (eBook)

Editor’s Preface 5
German references 5
Notation 5
Preface to the First English edition 6
Preface to 5th Edition 6
Preface to the 4th German edition 7
Preface to the 3rd German edition 8
Preface to the 2nd German edition 8
Contents 10
Nomenclature 18
1 Introduction 20
1.1 Cost reduction – an issue in product development 20
1.2 Aims of the book 21
1.3 Structure of the book 21
1.4 For an easier use of the book 22
2 Cost Responsibility of the Product Developers 24
2.1 What are costs? 24
2.2 Who affects costs in a company? 27
2.3 Examples of the effect of product development on costs 32
3 Cost Management for Product Development 36
3.1 What is cost management? 36
3.2 Problems of cost management in product development 40
3.3 Adapting cost management 46
4 Methodology and Organization of Cost Management for Product Development 50
4.1 Elements of cost management 50
4.2 Processes in the product lifecycle 52
4.3 The human being in the organization 56
4.4 Methods of cost management in product development 59
4.5 Integration of methods for target-cost oriented development 65
4.6 Resources and means for supporting cost management 84
4.7 An example of the methodical procedure: A marking laser 95
4.8 The practice of cost management 104
4.9 Other well-known cost management methods 123
5 Influencing the Lifecycle Costs 128
5.1 What are lifecycle costs? 128
5.2 What influences the lifecycle costs? 133
5.3 How to develop a product to a lifecycle cost target? 137
5.4 Extending service life to lower lifecycle costs 140
5.5 Examples of reducing lifecycle costs 141
6 Influencing the Total Costs 144
6.1 Total costs in the company 144
6.2 Reducing product development costs 146
6.3 Product development creates complexity in the company 155
7 Factors that influence Manufacturing Costs and Procedures for Cost Reduction 161
7.1 Overview of the influences and their importance 161
7.2 Influence of the task statement 164
7.3 Influence of the concept 166
7.4 Influence of shape 170
7.5 Influence of the production quantity 171
7.6 Influence of size and dimensions 177
7.7 Combined influence of size and the production quantity 184
7.8 Influence of the loading 192
7.9 Influence of material 194
7.10 Decision between in-house development and production, versus outsourcing 205
7.11 Influence of the production process 213
7.12 Management of product variants 282
7.13 Results of a cost benchmarking project 362
7.14 Influence of product disposal on manufacturing costs 394
8 Fundamentals of Cost Accounting for Product Development 403
8.1 The origination of manufacturing costs 403
8.2 Cost terms for product manufacture 404
8.3 Cost accounting in a company 407
8.4 Cost calculation procedures 412
8.5 Direct costing 432
9 Early Identification of Costs during Product Development – Development- Concurrent Cost Calculations 441
9.1 Overview 441
9.2 Cost estimation 447
9.3 Quick cost calculation 448
9.4 Computer-integrated cost calculation 474
10 Examples 483
10.1 Example “Concrete mixer” 484
10.2 Example “Centrifuge base” 501
10.3 Example for the application and comparison of quick cost calculation procedures: “ Bearing pedestal” 508
Appendix: Help for Cost Reduction 516
A1 Overview: Introduction 516
A2 Guidelines for Cost Reduction 517
A3 Important Figures and Rules 521
Literature 532
Index 553