An Activity-Based Costing Model for Additive Manufacturing

Intelligent transport systems are used in various transport systems, among which a special place is occupied by crewed autonomous transport systems such as space stations for deep space habitation. These objects have a complex and critical requirement for life support systems (LSSs) to maintain safe and habitable conditions for the crew in the isolated environment. This paper explores the different architectural options for life support systems (LSSs) in autonomous transport systems, specifically focusing on space stations. Three alternative LSS architectures are discussed: Open LSS (OLSS), Closed LSS (CLSS), and Mixed LSS (MLSS). Each architecture has its own advantages and disadvantages. OLSS relies on external resource delivery, reducing initial costs but increasing dependence on resupply missions. CLSS operates autonomously, generating resources onboard, but has higher initial costs and technological complexity. MLSS combines external delivery and onboard generation, providing flexibility and adaptability. The material emphasizes the importance of cost-effectiveness analysis at the early stages of design and identifies the boundary values of mission duration that determine the most effective LSS architecture choice. The material highlights the significance of striking the right balance between cost and performance to develop intelligent ecosystems of LSS for space stations and other autonomous transport systems.

show abstract

“…Activity-Based Costing (ABC) [60][61][62] ABC estimates costs by looking at the resources consumed by activities in each process.…”

Section: High Precision If Component-level Information Is Availablementioning

confidence: 99%

Life Cycle Cost Model for Life Support Systems of Crewed Autonomous Transport for Deep Space Habitation

Kabashkin

Glukhikh

2023

Applied Sciences

View full text Add to dashboard Cite

show abstract

“…Cost drivers are needed to be identified in order to define factors affecting the cost in chosen AM category. The paper [15] identified main activities in PBF production process and also identified cost drivers for each of them, Fig. 2.…”

Section: Cost Analysis Considerations and Current Statementioning

confidence: 99%

“…2. Also, the paper [15] further explains that beside cost drivers some other aspects should also be considered, for example: machine types and machine process parameters, product specifications, customer requirements, etc. Overhead and ill structured costs also need to be reflected on, but that depends on the cost estimation models and applied perspectives.…”

Section: Cost Analysis Considerations and Current Statementioning

confidence: 99%

“…Based on the extensive research of the cost models presented in the scientific literature ([1], [13], [15], [17], [18] and [19]), certain conclusions and directions were made regarding development of the cost model for the PBF/SLM method. Some of the elements that the new cost model for PBF/SLM should include are: -Calculating the unit price of the products of different geometries in the same build job.…”

Section: Cost Analysis Considerations and Current Statementioning

confidence: 99%

See 1 more Smart Citation

Process planning and optimization techniques in additive manufacturing

Malbašić,

Živković,

Nedić

et al. 2023

Sci Tech Rev

View full text Add to dashboard Cite

Additive manufacturing, as a production technology and a scientific field, offers a lot of potential for new research, attracts the attention and interest of manufacturing companies and the academic community. With a new approach in product design, a digital connection chain, and the possibility of producing final products with complex configurations, it has significant advantages in relation to conventional production. However, the initial investment and production costs make this technology still inaccessible to a certain number of users, with the tendency for this to change. In this sense, great attention has been paid to additive manufacturing planning, cost analysis and the possibility of optimizing structural and process parameters of production and processes. This paper is intended to explain, in a clear and concise manner, the basic assumptions of the technology, its advantages and certain disadvantages, ongoing and future trends in development as well as current areas of research (cost estimation, multi criteria decision making (MCDM), topology optimization) and applied methods and concepts. The authors believe that this paper will provide additional help in process planning for additive manufacturing as well as promote the necessity for introducing and application of different optimization techniques when designing technology for additive manufacturing.

show abstract

“…The main feature of the ABC technique is that it seeks to remove errors produced by the random assignment of overhead expenses obtained in previous systems. Nevertheless, ABC is one of the approaches developed and published about its implementation (Ali et al, 2022;Bowser et al, 2021;Jarrar et al, 2021;Jimenez et al, 2020;Madwe et al, 2020;Wang et al, 2019;Elshaer, 2022).…”

Section: Introductionmentioning

confidence: 99%

A Bibliometric Review on Activity-based Costing in Services: Exploring Current and Future Trends

Mohammad¹,

Salleh²

2022

IJARBSS

View full text Add to dashboard Cite

The aim of this study is to identify the major present and future issues identified in the literature on Activity-Based Costing (ABC) implementation as searched by the Web of Science database, with a focus on papers published between (1991) and ( 2001). ( 2022). Furthermore, the purpose of this literature review is to emphasize the most important ideas while also laying the groundwork for future research on Activity-Based Costing (ABC) that employs bibliometric analysis. The analysis identifies some of the most common terms. But also the most significant writers that referenced this topic in their research findings, the journals that are most cited in the articles evaluated, and the nations with the highest efficacy. The VOSviewer tool was used to analyse data for keywords and geographical location based on Activity-Based Costing (ABC). It acquired (1725) Web of Science papers classified. Smart libraries, which enable large-scale networking and sharing, will be the future development paradigm for new libraries. It is people-oriented and has the potential to enhance management and service by explaining the significance and benefits of using Activity-Based Costing (ABC) in services.

show abstract

An Activity-Based Costing Model for Additive Manufacturing

Cited by 7 publications

References 28 publications

Life Cycle Cost Model for Life Support Systems of Crewed Autonomous Transport for Deep Space Habitation

Life Cycle Cost Model for Life Support Systems of Crewed Autonomous Transport for Deep Space Habitation

Process planning and optimization techniques in additive manufacturing

A Bibliometric Review on Activity-based Costing in Services: Exploring Current and Future Trends

Contact Info

Product

Resources

About