To improve cost-oriented product development, the estimation and allocation of variant costs which are incurred by relevant indirect process activities is necessary and useful in addition to direct costs (material, production, assembly, etc.).
Such a complexity cost model for the estimation of indirect variant costs was to be implemented at an equipment manufacturer to be used for the development of modular platforms.

Objective

Objective

  • Development of a complexity cost model to calculate variant costs which are incurred by relevant indirect processes

Approach

Approach

  • Development of departmental models for all complexity-relevant one-time and ongoing indirect costs
  • Validation of the overall model and development of an application catalog
  • Integration of the software tool into the controlling tool infrastructure

Results

Results

  • Software-based complexity cost model to calculate variant costs
  • Sustainable implementation of complexity cost awareness by means of establishment of new management principles, rules and responsibilities within the operational and organizational structures incl. tool infrastructure

Contact

Stephan Schittny, Ph.D.
+49 241 51031 0

stephan.schittny@schuh-group.com


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