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Activity-based cost-modelling procedures for PCB assembly

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Abstract

Accurate product cost estimation is important in decisions which involved the selection of the least-cost design among alternative designs and the economic feasibility of a product. An accurate cost-estimating procedure would include the cost of materials and all activities that incur cost.

This paper presents the development of cost models for printed circuit board (PCB) assembly which will take into consideration activities that incur cost owing to complexity, volume and batch size of PCB manufactured. All activities are allocated into three level bases and they are unit-level cost, batch-level cost and product-level cost. The cost of assembling one PCB is the summation of all these three costs. A case example is presented to illustrate the application of the models developed.

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Authors and Affiliations

  1. School of Mechanical and Production Engineering, Nanyang Technological University, 2263, Singapore

    N. S. Ong (Senior Lecturer) & L. E. N. Lim

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  1. N. S. Ong
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  2. L. E. N. Lim
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Ong, N.S., Lim, L.E.N. Activity-based cost-modelling procedures for PCB assembly. Int J Adv Manuf Technol 8, 396–406 (1993). https://doi.org/10.1007/BF01751101

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  • DOI: https://doi.org/10.1007/BF01751101

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