한국정밀공학회:학술대회논문집 (Proceedings of the Korean Society of Precision Engineering Conference)
- 한국정밀공학회 2004년도 추계학술대회 논문집
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- Pages.1456-1461
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- 2004
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- 2005-8446(pISSN)
주문형 생산에서의 납기 및 원가 예측 연동에 관한 연구
A Study on the Integrated Estimation of Delivery and Manufacturing Cost for Build-to-Order Manufacturing
초록
Companies of Build-to-Order(BTO) strive to achieve customer responsiveness and cost efficiency simultaneously. The success of BTO depends upon the high volume production based on product plat form and delayed differentiation principle on the one hand, and upon the rapid estimation of delivery and cost for the customer orders on the other hand. Expeditious processing of a specific order requires the rearrangement of production resources and the schedule, which results in increased cost. This paper describes a cost estimation method using activity-based costing depending on the schedule change caused by urgent customer orders.
키워드