A Study on the Integrated Estimation of Delivery and Manufacturing Cost for Build-to-Order Manufacturing

주문형 생산에서의 납기 및 원가 예측 연동에 관한 연구

Companies of Build-to-Order(BTO) strive to achieve customer responsiveness and cost efficiency simultaneously. The success of BTO depends upon the high volume production based on product plat form and delayed differentiation principle on the one hand, and upon the rapid estimation of delivery and cost for the customer orders on the other hand. Expeditious processing of a specific order requires the rearrangement of production resources and the schedule, which results in increased cost. This paper describes a cost estimation method using activity-based costing depending on the schedule change caused by urgent customer orders.