IMPLEMENTATION OF MAINTENANCE STRATEGIES IN THE LIFE CYCLE COSTING OF PRODUCT-SERVICE SYSTEMS

• DOI: 10.1017/pds.2021.444
• Publication Date: 2021-08-04T09:59:52Z
• Authors: Jannik Alexander ...; Johanna Wurst; Ines Gruetzmann; Iryna Mozgova; Roland Lachmayer
• Keywords: Service product management; Product engineering; Life Cycle Costing; Total absorption costing; Product design specification; Process costing; Product-service system; Cost driver

Abstract Estimating the costs of products during development to design a cost efficent product is well established process. But in case Product-Service Systems estimating individual not sufficent. Instead it necessary calculate incured over entire life cycle product. Because with majority incurred manufacturing but instead operation. One major components accruing operation are maintennace costs. Therefore, current costing models show impoact component on System. they do how different strategies that can have an impact overall Thus, this paper shows method for implementation into and applies industrial use case.