Communication Dans Un Congrès Année : 2025

Cost estimation in the context of Manufacturing-as-a-Service

Résumé

Manufacturing as a Service (MaaS) represents a transformative shift in industrial production, offering flexible and scalable solutions through the use of shared manufacturing resources. However, the on-demand and variable nature of MaaS poses significant challenges in accurately estimating costs. This paper addresses these challenges by reviewing existing costing methods and selecting Activity-Based Costing (ABC) as the most suitable approach. A framework for cost estimation in this context is then proposed, followed by the use of simulation to support the implementation of ABC. The feasibility of this approach is demonstrated in a smart factory environment, showcasing how simulation can enhance cost estimation in a controlled setting. Finally, the methodology is examined from an industrial perspective, highlighting potential challenges and considerations for real-world application.

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Dates et versions

hal-05288523 , version 1 (29-09-2025)

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Farah Abdoune, Rasmus Andersen, Ann-Louise Andersen, Catherine da Cunha. Cost estimation in the context of Manufacturing-as-a-Service. IFAC MIM - Manufacturing modelling, management and control, Jun 2025, Trondheim, Norway. pp.1229-1234, ⟨10.1016/j.ifacol.2025.09.207⟩. ⟨hal-05288523⟩
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