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The Influence of the Methods of Determining Cost Drivers Values on the Accuracy of Costs Estimation of the Designed Machine Elements

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Information Systems Architecture and Technology: Proceedings of 38th International Conference on Information Systems Architecture and Technology – ISAT 2017 (ISAT 2017)

Part of the book series: Advances in Intelligent Systems and Computing ((AISC,volume 657))

Abstract

Application of the proposed methods of defining cost drivers values, depending on the possessed information about the product at the stage of its design, enables to estimate total costs with good precision before starting its production. Cost drivers are variables of the function defining costs components of the designed element and its manufacturing process. The proposed methods base on the assumed features of the designed product, current values of cost parameters and are adjusted to unit and small lot production systems.

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Authors and Affiliations

  1. Faculty of Mechanical Engineering and Computer Science, University of Bielsko-Biala, Bielsko-Biala, Poland

    Dorota Więcek & Dariusz Więcek

Authors
  1. Dorota Więcek
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  2. Dariusz Więcek
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Correspondence to Dorota Więcek .

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Editors and Affiliations

  1. Department of Management Systems, Faculty of Computer Science and Management, Wrocław University of Science and Technology, Wrocław, Poland

    Zofia Wilimowska

  2. Department of Computer Science, Faculty of Computer Science and Management, Wrocław University of Science and Technology, Wrocław, Poland

    Leszek Borzemski

  3. Department of Computer Science, Faculty of Computer Science and Management, Wrocław University of Science and Technology, Wrocław, Poland

    Jerzy Świątek

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Więcek, D., Więcek, D. (2018). The Influence of the Methods of Determining Cost Drivers Values on the Accuracy of Costs Estimation of the Designed Machine Elements. In: Wilimowska, Z., Borzemski, L., Świątek, J. (eds) Information Systems Architecture and Technology: Proceedings of 38th International Conference on Information Systems Architecture and Technology – ISAT 2017. ISAT 2017. Advances in Intelligent Systems and Computing, vol 657. Springer, Cham. https://doi.org/10.1007/978-3-319-67223-6_8

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  • DOI: https://doi.org/10.1007/978-3-319-67223-6_8

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  • Publisher Name: Springer, Cham

  • Print ISBN: 978-3-319-67222-9

  • Online ISBN: 978-3-319-67223-6

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