Production Costs of Machine Elements Estimated in the Design Phase

This paper presents an approach for production costs estimation at the stage of machine elements design, based on the variant set of cost drivers and the corrected values of this set. The proposed costing method is based on a formalised description of information about constructional, manufacturing and organisational features related to the designed element, and a model of estimating production costs of machine elements based on Activity Based Costing, and is adjusted to unit and small lot production systems.