Approaches for integration of customer requirements and revenues into the calculation and controlling of materials profits

作者：Goetze U^*; Schmidt A; Weber T

来源：Materialwissenschaft und Werkstofftechnik, 2010, 41(9): 784-794.

DOI：10.1002/mawe.201000666

• Materials
• Customer Requirements
• Requirements Management
• Conjoint Analysis
• Quality Function Deployment
• Target Costing

The life cycle profit of materials is considerably influenced not only by their costs, but also by revenues which can be generated with them. Therefore, it is necessary to integrate systematically these revenues as well as customer requirements, whose fulfillment affects revenues to a high degree, into material-referred decision-making processes. This paper applies to this hitherto largely neglected field of activity. Initially, steps of a material-specific requirements management as well as potential contributions to this by Conjoint Analysis and Quality Function Deployment are presented and discussed. Subsequently, Conjoint+Cost and Target Costing are introduced as two approaches which can be used to forecast and to specifically influence material-referred revenues.

• 出版日期2010-9