Challenges in product variant costing – a case study

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Abstract

This study explores challenges in decision-making for product design due to insufficient cost transparency because of product variety across the value chain. Utilizing a literature review and a case study on a company, it delves into issues such as value chain consideration, product family assessment, linking effects to specific product levels, and converting measured effects. Highlighting the critical need to address these challenges for decision-making. Future research should focus on a comprehensive costing framework, explore effect interdependencies, and expand the value chain analysis.
Original languageEnglish
Title of host publicationProceedings of the Design Society
Volume4
PublisherCambridge University Press
Publication date2024
Pages3003-3012
DOIs
Publication statusPublished - 2024
Event18th International Design Conference - Cavtat, Dubrovnik, Croatia
Duration: 20 May 202423 May 2024
https://www.designconference.org/

Conference

Conference18th International Design Conference
LocationCavtat
Country/TerritoryCroatia
CityDubrovnik
Period20/05/202423/05/2024
Internet address
SeriesProceedings of the Design Society
Volume4
ISSN2732-527x

Keywords

  • Decision making
  • Design knowledge
  • Variant management
  • Variant costing

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