product platform and product family design methods and applications（下）

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1、AnActivity-BasedCostingMethodforProductFamilyDesign357TableJ4-16.Costvariancewithoutandwithaplatform.PartCostsOverheadCostsTotalCostSwitchWithWithVariationAssemblyIndividualPlatformVariationIndividualPlatformVariationPI$6.47$7.62($1.15)$3.66$0.90$2.76$1.61P2$8.17$8.64($0.47)$3.27$0.50$2.77$2

2、.30P3$8.17$8.64($0.47)$0.50$0.00$0.50$0.03P4$7.75$7.62$0.13$4.58$1.10$3.48$3.61P5$9.45$8.64$0.81$1.81$.045$1.36$2.17Total:$40.01$41.16($1.15)$13.82$2.95$10.87$9.725.CLOSINGREMARKSAproductplatformforafamilyofproductsiscreatedbyimplementingaplatformplantocovertargetmarketsegmentsusingtheselect

3、edplatformleveragingstrategyinconsiderationofpotentialcostsavingsfromhavingaplatform.Hence,themostimportantstepinproductfamilydesignistoplananddevelopaplatformthatactuallysavescosts.TheproposedmethodcansupportproductfamilydesignbyprovidingrelevantcostinformationusingABC,themarketsegmentgrid,

4、andplatformplanning.ABCplaysacrucialroleinprovidingtheactivityandresourcecostinformationcausedbyproductdifferentiation.Wefocusmainlyontwotypesofcostsavings:(1)costsavingsfromsharedresourcesand(2)costsavingsfromreducedlevelsofactivities.Themarketsegmentationgridisusedtohelpidentifymarketoppor

5、tunities,andplatformplanningisusedtocreateaplatformplantorealizeaplatformacrossthetargetedmarketsegments.Theproposedmethodisintendedtosupportabottom-upapproachtoplatform-basedproductfamilydevelopmentbyprovidingrelevantcostinformationandguidelinestosupportproductredesign.Designersneedproducti

6、oncostsfornewproductswhentheproductsaredesignedwithnewtechnologies.Inmanycases,thiscostestimationisconductedwithanassumptionthattheproductswouldbeproducedwithacoststructuresimilartothecurrentproduction.Thisassumptionimpliestheproductsconsumeresourcessimilartoexistingproducts,whichallowsustoe

7、xtendABCformultipleproductstoforproductfamilydesign.However,innovativeproductdesigncombinedwithnewproductiontechnologiesmightyieldsignificantestimationerrorsunlessonlyrelevantcostsareused.Therefore,itisadifficultandchallengingtasktodesignacostsyste