An activity-based-parametric hybrid cost model to estimate the unit cost of a novel gas turbine component

The first tool presented in this paper is a generic factory cost model that can estimate various costs at multiple levels of any manufacturing plant. The model is activity-based which means that the cost of each manufacturing operation is calculated and then summed up so that the true £-per-hour factory cost rate as well as the exact unit cost (i.e. manufacturing cost) of an unlimited number of different components can be estimated.

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Year of publication:	2013
Authors:	Langmaak, Stephan ; Wiseall, Stephen ; Bru, Christophe ; Adkins, Russell ; Scanlan, James ; Sóbester, András
Published in:	International Journal of Production Economics. - Elsevier, ISSN 0925-5273. - Vol. 142.2013, 1, p. 74-88
Publisher:	Elsevier
Subject:	Activity-Based Costing (ABC) \| Cost Estimating Relationship (CER) \| Factory cost modelling \| Integrally bladed disk (blisk) \| Parametric cost modelling \| Uncertainty

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Type of publication:	Article
Source:	RePEc - Research Papers in Economics

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