Cost Control
COSTING SUPPORT AND COST CONTROL IN MANUFACTURING A COST ESTIMATION TOOL APPLIED IN THE SHEET METAL DOMAIN
PROEFSCHRIFT
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.
door
Erik ten Brinke geboren op 15 maart 1973 te Hardenberg
Dit proefschrift is goedgekeurd door: de promotor prof.dr.ir. 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
Preface
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
PROEFSCHRIFT
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.
door
Erik ten Brinke geboren op 15 maart 1973 te Hardenberg
Dit proefschrift is goedgekeurd door: de promotor prof.dr.ir. 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
Preface
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
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