Κοστολόγηση εξαρτημάτων και διαδικασιών και σχεδιασμός έργου βιομηχανικής συναρμολόγησης
Cost determination of parts and procedures and industrial assembly project planning
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Keywords
Κόστος ; Κοστολόγηση ; Activity based costing ; Πόροι ; Δραστηριότητες ; Προγραμματισμός έργουAbstract
The aim of this thesis is to demonstrate that with proper costing and proper planning in
production, you can anticipate, prepare and compete in the market. You can also reduce
production times and costs and at the same time increase efficiency and quality in an
industrial plant.
The thesis presents a case study that was conducted in a company that manufactures
refuse collection vehicles. A specific type of refuse collection vehicle produced in the
specific industry was selected and the costing was done on the sub-products that the
specific refuse collection vehicle (product) consists of. These sub-products are produced,
processed and assembled to form the final product.
In this context, the basic concepts related to the issue of activity-based costing are
presented and applied at the costing of production components and their processes.
Moreover, annual production is planned using MS project, utilizing actual times and real
data. In this regard, this case study required collaboration with several departments and a
large amount of data collection.
Finally, the results of this thesis showed where the company can focus on in order to
optimize its production, what to pay attention to and what to avoid in order to become
more competitive. The included analysis offers a more realistic view of production which
can become in the future a guide for the company on how to manage its production.