Konzeption eines aktivitätsorientierten Instruments zur Anlaufkostenplanung

Herwig Winkler () and Michael Slamanig ()

Metrika: International Journal for Theoretical and Applied Statistics, 2008, vol. 19, issue 1, 85-106

Abstract: The ramp-up of a new product leads to changes and adjustments within the production and logistics system of a firm. This change process causes additional costs. The forecasting and planning of costs incurred during the ramp-up phase is still an unsolved problem within ramp-up management. In order to avoid cost overruns the expected ramp-up costs have to be planned according to the input involved. Therefore, the planning of ramp-up costs has to be based on the processes and activities taking place in the ramp-up. By the use of innovative methods and instruments the planning of ramp-up costs can be supported effectively. Up to now, both in the scientific and business world adequate methods and/or instruments are entirely missing. This contribution provides considerations of how to design an adequate instrument for planning ramp-up costs. Copyright Springer-Verlag 2008

Keywords: Anlauf; Anlaufkostenplanung; Prozesskosten; Kennzahlen; Ramp-up; Ramp-up cost planning; Activity-based costs; Metrics (search for similar items in EconPapers)
Date: 2008
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Persistent link: https://EconPapers.repec.org/RePEc:spr:metrik:v:19:y:2008:i:1:p:85-106

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DOI: 10.1007/s00187-008-0043-6

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