M. Steven
Faculty of Management and Economics, Ruhr-University Bochum, Germany
T. Soth
Faculty of Management and Economics, Ruhr-University Bochum, Germany
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Ingår i: Proceedings of the 2nd CIRP IPS2 Conference 2010; 14-15 April; Linköping; Sweden
Linköping Electronic Conference Proceedings 77:23, s. 181-187
Publicerad: 2012-10-11
ISBN: 978-91-7393-381-0
ISSN: 1650-3686 (tryckt), 1650-3740 (online)
Recently; many companies of the capital goods industry are moving away from simply offering individual products to providing innovative customized solutions; so called Industrial Product-Service Systems (IPS²). This article introduces a system which enables the calculation of an IPS² in the early phase of development. This system is based on specific IPS² characteristics and information which is provided in the different phases of development. We therefore deduce the requirements for the development accompanying calculation which are caused by the transformation from a product supplier to a supplier of IPS². Subsequently; we make use of a systematic illustration of these requirements to examine to what extent traditional instruments of construction accompanying calculation are able to meet these requirements and to reveal weaknesses of these instruments. We then provide solution alternatives; which lead to the design of a calculation system for IPS².
IPS²; Development accompanying calculation; Time-Driven Activity-Based Costing; Target Costing
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