Cost Analysis of Materials and Processes

Cost analysis of production, forming and joining process of composite parts by the Activity Based Costing (ABC) methodology is one of LTSM's research activities. In this frame, LTSM has developed the LTSM-OPT software tool which can be also used for metallic materials. To the date, the tool has been applied to the following cases:
  • High-speed lay-up process,
  • Diaphragm Forming process,
  • RTM low pressure process,
  • Roll forming process for TPs,
  • Continuous manufacturing process of contoured profiles, and
  • Laser Beam Welding process for TPs.

Flowchart of the Αctivity Based Costing methodology.

Flowchart of the Αctivity Based Costing methodology.

 

Flowchart of the process optimization method.

Flowchart of the process optimization method.

 

Cost drivers.

Cost drivers.

 

Cost allocation to the sub-processes.

Cost allocation to the sub-processes.

Cost allocation to the sub-processes.

Cost allocation to the sub-processes.