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A Design-Centric Activity-Based Cost Estimation Model For PCB Fabrication
Oleh:
Giachetti, Ronald E.
;
Arango, Juan
Jenis:
Article from Journal - ilmiah internasional
Dalam koleksi:
Concurrent Engineering vol. 11 no. 2 (Jun. 2003)
,
page 139-150.
Topik:
activity-based costing
;
printed circuit board
;
electronics manufacturing
;
design-for-manufacturing.
Fulltext:
139.pdf
(265.67KB)
Isi artikel
Electronic products are built in a competitive environment that demands constant miniaturization, increased functionality of each new generation of products, and compressed design cycles in order to be the first to market with a new product. One repercussion of these business conditions is the designer often does not have time to adequately explore all the design alternatives and select the best alternative. Tools are needed to aid the designer in evaluating the design early in the product development phase. Often reliable estimations of product cost are either lacking early in the design process or difficult and time-consuming to obtain. To address these problems an activity-based printed circuit board (PCB) cost estimation model is developed that estimates PCB cost based on the design parameters. The activities are defined so that the design decisions become the cost drivers and thus enable the cost estimation model to be utilized early in design process when sufficient time remains to make design changes. The cost model is used to rapidly compare different PCB design alternatives and lets the designer assess the impact of their decisions on final cost and aid the designer in generating lower cost alternatives. Analysis of the cost model reveals important relationships between design parameters and cost. The cost model is described and illustrated using a design example.
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