A Cost and Resource Consumption Model for Improving Resource Efficiency of Configurable Roll-to-roll Processing

This paper identifies a number of differences in the treatment of costs and expenditures in activitybased costing (ABC) and a management accounting system based on the managerial economics model.At present, ex ante ABC models incorporating a resource consumption model and a resource spending model with what-if capabilities are recommended for activity-based budgeting in order to make betterinformed strategic and operational decisions. Using a numerical example, the paper demonstrates the resulting cost distortions in ex ante ABC models and their profitability segments when costs are nonlinear and in situations where opportunity costs are relevant. The paper also shows how these distortions can be avoided in a budget layout based on managerial economics

Download Full-text

Combining the Resource Consumption Model (RCM) and the Cambridge Engineering Selector (CES) to Analyze Product Design

Advanced Engineering Materials ◽

10.1002/1527-2648(20020605)4:6<362::aid-adem362>3.0.co;2-r ◽

2002 ◽

Vol 4 (6) ◽

pp. 362-367

Author(s):

R. Jerz

Keyword(s):

Product Design ◽

Resource Consumption ◽

Consumption Model

Download Full-text

Investigations on digitalization for sustainable machine tools and forming technologies

The International Journal of Advanced Manufacturing Technology ◽

10.1007/s00170-021-07182-4 ◽

2021 ◽

Author(s):

Philipp Klimant ◽

Hans-Joachim Koriath ◽

Marco Schumann ◽

Sven Winkler

Keyword(s):

Machine Tools ◽

Applied Research ◽

Methodological Approach ◽

Resource Efficiency ◽

Resource Consumption ◽

Technological Parameters ◽

Machining Processes ◽

Hollow Shaft ◽

Collision Prevention ◽

Manufacturing Data

AbstractProgress in applied research for sustainable machine tools and forming technologies bases upon industrial and environmental requirements for resource efficiency. Relevant technical trends base upon impact studies and applied research projects on the lifecycle resource consumption for manufacturing processes and systems. This paper gives an overview about a unified methodological approach of the evaluation of resource efficiency of machine tools. It answers the scientific question on sustainability: which technological parameters and machine tool characteristics lead to their lowest resource consumption/losses and part manufacturing costs. Therefore, the method allows to consider them as an energy-information model, in which the transformation of any forms and types of energy, material, and information takes place. It is shown that innovative hollow shaft forming technologies become sustainable alternatives to cutting technologies. A smart factory uses digitalization, manufacturing data management, and self-learning methods for resource efficiency. Sustainable production requires robust and error-free machining processes. Therefore, a collision prevention system protects machining centers and work pieces from collisions in real time will be presented. The gathered information about the product and its properties as well as manufacturing data builds a digital twin and enables a prediction of the resource consumption in smart factories.

Download Full-text