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An Activity-Based Costing Model for Additive Manufacturing

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Product Lifecycle Management. Green and Blue Technologies to Support Smart and Sustainable Organizations (PLM 2021)

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Abstract

Additive Manufacturing (AM) has received a high interest in various applications, especially Powder Bed Fusion (PBF) technology. As for any industrial process, cost is one of the most important key performance indicators where good estimation and management have a direct impact on the competitiveness of the enterprise. Therefore, a detailed analysis of the current AM processes cost is essential. This paper has two main contributions, firstly, a critical analysis of the existing cost models in PBF, and metal-based material AM technologies by illustrating their main cost drivers and formulas. Secondly, an Activity-Based Costing (ABC) model is proposed with the aim to cover all important characteristics of AM process. The main cost drivers in AM process are exploited in this model to support the quotation of new product at earlier stages of AM project negotiation. The proposed costing model is part of a global knowledge-based framework for decision aid in AM project.

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Acknowledgement

The presented results were conducted within the French national project “SOFIA” (SOlution pour la Fabrication Industrielle Additive métallique). This project has received the support from the French Public Investment Bank (Bpifrance) and the French National Center for Scientific Research (CNRS). The authors would like to thank all industrial and academic partners for their involvement in this research.

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Authors and Affiliations

  1. Ecole Centrale de Nantes, Laboratory of Digital Sciences of Nantes, LS2N-UMR 6004, Nantes, France

    Qussay Jarrar, Farouk Belkadi & Alain Bernard

Authors
  1. Qussay Jarrar
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  2. Farouk Belkadi
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  3. Alain Bernard
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Corresponding authors

Correspondence to Qussay Jarrar , Farouk Belkadi or Alain Bernard .

Editor information

Editors and Affiliations

  1. Pontifícia Universidade Católica do Paraná, Curitiba, Brazil

    Osiris Canciglieri Junior

  2. University Grenoble Alpes, Grenoble, France

    Frédéric Noël

  3. École de Technologie Supérieure, Montreal, QC, Canada

    Louis Rivest

  4. Qatar University, Doha, Qatar

    Abdelaziz Bouras

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Jarrar, Q., Belkadi, F., Bernard, A. (2022). An Activity-Based Costing Model for Additive Manufacturing. In: Canciglieri Junior, O., Noël, F., Rivest, L., Bouras, A. (eds) Product Lifecycle Management. Green and Blue Technologies to Support Smart and Sustainable Organizations. PLM 2021. IFIP Advances in Information and Communication Technology, vol 639. Springer, Cham. https://doi.org/10.1007/978-3-030-94335-6_35

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  • DOI: https://doi.org/10.1007/978-3-030-94335-6_35

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  • Publisher Name: Springer, Cham

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  • Online ISBN: 978-3-030-94335-6

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