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Konzeption eines aktivitätsorientierten Instruments zur Anlaufkostenplanung

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  • Herwig Winkler
  • Michael Slamanig

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

Suggested Citation

  • Herwig Winkler & Michael Slamanig, 2008. "Konzeption eines aktivitätsorientierten Instruments zur Anlaufkostenplanung," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 19(1), pages 85-106, May.
    • Handle: RePEc:spr:metrik:v:19:y:2008:i:1:p:85-106
    DOI: 10.1007/s00187-008-0043-6
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    References listed on IDEAS

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    1. Carrillo, Janice E. & Franza, Richard M., 2006. "Investing in product development and production capabilities: The crucial linkage between time-to-market and ramp-up time," European Journal of Operational Research, Elsevier, vol. 171(2), pages 536-556, June.
    2. Ben-Arieh, David & Qian, Li, 2003. "Activity-based cost management for design and development stage," International Journal of Production Economics, Elsevier, vol. 83(2), pages 169-183, February.
    3. Terwiesch, Christian & E. Bohn, Roger, 2001. "Learning and process improvement during production ramp-up," International Journal of Production Economics, Elsevier, vol. 70(1), pages 1-19, March.
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