THE IMPLEMENTATION OF ABC METHODOLOGY IN CONCURRENT ENGINEERING

Activity Based Costing (ABC) has received significant attention as means of identifying cost drivers that impact the facility output. This paper presents our approach to model product cost using this methodology. We address the support of information sharing and activity synchronization within a team and between teams. A database system for product cost modelling is presented in this paper. The developed system has the capability of selecting a material, as well as machining processes and parameters based on a set of design and production parameters and of estimating the product cost throughout the entire product development cycle. Generally speaking, building site industry and especially glass window heat insulated and window thermic proof can be new fields for the implementation of a concurrent engineering and of the ABC methodology for the costs determination.