DESIGN TO COST: NEW IMPULSES FOR TARGET COSTING

Abstract

Due to rising cost pressure, resulting from tight target costs in today’s products, target costing constantly grew in importance since its introduction in Europe by the end of the 1980s. As target costing provides a tool kit for the planning and control of product costs different characteristics of the approach developed over the years with diverse methods being applied in the course of the target costing process. The authors of this contribution enrich classic target costing with a costing method developed for the cost estimation of individualized products and a multiple-domain approach considering numerical aspects. The result is an approach for the target costing of functionality improvements and/or extensions of structurally complex mechatronic products. Among others it offers special potentials regarding the deduction of cost reducing actions in consideration of different aspects such as functionality, component and process structure.

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