Cost Control

Topics: Costs, Cost, Variable cost Pages: 156 (44939 words) Published: September 6, 2012


ter verkrijging van de graad van doctor aan de Universiteit Twente, op gezag van de rector magnificus, prof.dr. F.A. van Vught, volgens besluit van het College voor Promoties in het openbaar te verdedigen op vrijdag 3 mei 2002 te 15.00 uur.


Erik ten Brinke geboren op 15 maart 1973 te Hardenberg

Dit proefschrift is goedgekeurd door: de promotor H.J.J. Kals.

Costing support and cost control in manufacturing
A cost estimation tool applied in the sheet metal domain

Erik ten Brinke

ISBN 90-365-1726-5 © Erik ten Brinke, 2002 Printed by PrintPartners Ipskamp, Enschede, The Netherlands

This thesis is the result of five years of research in the field of costing support and cost control in manufacturing. The research has been performed in the framework of a research program focussed on sheet metal manufacturing as part of the IOP-research program supported by the Dutch Ministry of Economic Affairs. The research has been supervised by Prof. H.J.J. Kals, former chairman of the laboratory of Design, Production and Management at the University of Twente. The research has been a continuation of two previous research projects at the laboratory mentioned above. The result of the project ”An architecture for cost control in manufacturing: the use of cost information in order-related decisions” by Arthur Liebers has been a starting point for this research. In addition, the results of the project “Manufacturing integration based on information management” by Eric Lutters have been employed in this research. I could not have accomplished this research without the help of others. First, I want to thank Prof. Kals and Ton Streppel for their support. Though our discussions weren’t that frequent and easy, they helped me to find a proper path in my research. Further, I want to thank Arthur Liebers for passing on the results of his research including his library of cost literature. Also, I want to thank Eric Lutters for his, sometimes philosophical and sometimes repeatedly, explanations of some of the principles of his Information Management approach. Furthermore, I want to thank all of my colleagues at the laboratory. I have appreciated their companionship at work, at activities outside work and at activities outside work at work. Within this research, two students finished their master assignment, resulting in valuable input for my research. Therefore, I want to thank René Veltman and Alex Huttinga for accomplishing their, in their eyes abstract, assignments. In spite of their lack of interest and lack of experience in programming, they made a valuable contribution to the prototype implementation. Finally, I want to thank my parents and sister for their support and patience.

Enschede, 24 February 2002

Erik ten Brinke



In the product development cycle several engineering tasks like design, process planning and production planning have to be executed. The execution of these tasks mainly involves information processing and decision-making. Because costs is an important factor in manufacturing, adequate information about costs is extremely valuable for all engineering tasks. Therefore, a cost estimation system for the generation of cost information and for cost control, integrated in the product development cycle, is required. The integration of engineering tasks in the product development cycle has been a major research topic in the last decades. Because engineering tasks can be seen as information processing tasks, information is the proper base for integration. The Manufacturing Engineering Reference Model developed at the Laboratory of Design, Production and Management, is based on the use of a central information management kernel that facilitates both the availability and the accessibility of meaningful representations of the evolving...

References: Lutters, 1997b
Lutters, 1999
Lutters, 2001
Maree, 1997
Molengraaf, 1993
Nee, 1992
Nollet, 1993
Ou-Yang, 1997
Peklenik, 1980 Schaal, 1993
Schuttert, 1995
Sen, 1990 Shuford, 1995
Sohlenius, 1992 Somatech, 1998
Srikantappa, 1994
Stewart, 1995a Stewart, 1995b
Thompson, 19?? Veelenturf, 1997
Veltman, 2000
Vin, 1995
Vliegen, 1993
Weustink, 2000
Wierda, 1990
Wierda, 1991
Wu, 1992 Zhang, 1996
Zheng, 1996
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