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Measure and manage your product costs right – development and use of an extended axiomatic design for cost modeling
Citation Link: https://doi.org/10.15480/882.2888
Publikationstyp
Thesis
Thesis Type
Doctoral Thesis
Publikationsdatum
2020-09-01
Sprache
English
Author
Advisor
Referee
Title Granting Institution
Technische Universität Hamburg
Place of Title Granting Institution
Hamburg
Examination Date
2020-08-21
Institut
TORE-URI
Citation
Technische Universität Hamburg (2020)
Cost-effectiveness has never lost relevance as a competitive advantage because firms’ competition against best-cost countries as well as product variety from customers’ power have been continuously increasing over the last years. The thesis hence develops a theory-connecting framework called ‘extended axiomatic design’ (EAD) that integrates engineering design and economic firm theory and thereby composes an extensive formalization of product programs. Using the EAD for modeling and simulating allows examining modularization strategies in terms of costs, effective choices of cost system designs, and the impact of random measurement errors on cost-based decision-making. Overall, this thesis devotes to the development and understanding of cost-effectiveness in firms by examining cost measurement and management.
Schlagworte
product costs
product cost modeling
extended axiomatic design
framework
modularization
cost management
cost system design
DDC Class
330: Wirtschaft