An Activity-Based Costing Model for Additive Manufacturing

Qussay Jarrar , Alain Bernard (1) , Farouk Belkadi (1)

1 LS2N - Laboratoire des Sciences du Numérique de Nantes

Additive Manufacturing (AM) has received a high interest in various applications, especially Powder Bed Fusion (PBF) technology. As for any industrial process, cost is one of the most important key performance indicators where good estimation and management have a direct impact on the competitiveness of the enterprise. Therefore, a detailed analysis of the current AM processes cost is essential. This paper has two main contributions, firstly, a critical analysis of the existing cost models in PBF, and metal-based material AM technologies by illustrating their main cost drivers and formulas. Secondly, an Activity-Based Costing (ABC) model is proposed with the aim to cover all important characteristics of AM process. The main cost drivers in AM process are exploited in this model to support the quotation of new product at earlier stages of AM project negotiation. The proposed costing model is part of a global knowledge-based framework for decision aid in AM project.

Mots clés: Cost model; Cost estimation; Cost drivers; Activity based costing; Additive manufacturing

Domaines: Ingénierie, finance et science [cs.CE]

Qussay Jarrar, Alain Bernard, Farouk Belkadi. An Activity-Based Costing Model for Additive Manufacturing. 18th IFIP International Conference on Product Lifecycle Management., Jul 2021, Online Event,, Brazil. pp.492-507, ⟨10.1007/978-3-030-94335-6_35⟩. ⟨hal-03626081⟩