Modèles de coûts en fonderie sable : les limites d'une approche générique

Nicolas Perry (1) , Magali Mauchand (2) , Alain Bernard (3)

1 LGM2B - Laboratoire Génie Mécanique et Matériaux de Bordeaux
2 UTC - Université de Technologie de Compiègne
3 IRCCyN - Institut de Recherche en Communications et en Cybernétique de Nantes

The control of the costs, as soon as possible of the product life cycle, became a major asset in the competitiveness of the companies confronted with the universalization of competition. After having proposed the problems related this control difficulties, we will present an approach defining a concept of cost entity related to the activities of the product to be designed and realized. We will then try to apply this approach to the fields of the sand casting. This work will highlight the hierarchisation difficulties with the entities composing the models created as well as the limits of a generic approach.

Mots clés: management par les activités; Cost Management; Product modelling; cost modelling; cost entity; activity based costing; management à coûts objectifs; modèle de produit; modèle de coût; entité coût

Domaines: Génie mécanique [physics.class-ph]; Génie mécanique [physics.class-ph]

Nicolas Perry, Magali Mauchand, Alain Bernard. Modèles de coûts en fonderie sable : les limites d'une approche générique. Revue Internationale de CFAO et d'informatique graphique, 2003, 18 (3), pp. 351-365. ⟨hal-00517239⟩