Cost-based pricing for learning organizations – a model presentation and demonstration

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Cost-based pricing for learning organizations – a model presentation and demonstration. / Ståhl, Jan-Eric; Windmark, Christina; Kianian, Babak.

I: Procedia Manufacturing, Vol. 25, 25.07.2018, s. 239-246.

Forskningsoutput: TidskriftsbidragArtikel i vetenskaplig tidskrift

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TY - JOUR

T1 - Cost-based pricing for learning organizations – a model presentation and demonstration

AU - Ståhl, Jan-Eric

AU - Windmark, Christina

AU - Kianian, Babak

PY - 2018/7/25

Y1 - 2018/7/25

N2 - A price can be set in different ways for a manufactured component, most commonly based on estimated manufacturing costs, market intelligence, and market adopted pricing or customer value. Pricing is one of the key factors when selecting subcontractors in the manufacturing sector. As a subcontractor, there are certain risks connected with pricing of a product, too low pricing leads to losses, whereas too high pricing can result in failure to receive orders. A model for cost-based pricing is developed and presented based on a cost-breakdown approach. Data from industry is used for both model demonstration and analyses of data accuracy.

AB - A price can be set in different ways for a manufactured component, most commonly based on estimated manufacturing costs, market intelligence, and market adopted pricing or customer value. Pricing is one of the key factors when selecting subcontractors in the manufacturing sector. As a subcontractor, there are certain risks connected with pricing of a product, too low pricing leads to losses, whereas too high pricing can result in failure to receive orders. A model for cost-based pricing is developed and presented based on a cost-breakdown approach. Data from industry is used for both model demonstration and analyses of data accuracy.

KW - manufacturing cost

KW - SMEs subcontractor

KW - Cost-based pricing

KW - system performance

KW - learning organisation

UR - https://www.sciencedirect.com/science/article/pii/S2351978918305985

U2 - 10.1016/j.promfg.2018.06.079

DO - 10.1016/j.promfg.2018.06.079

M3 - Article

VL - 25

SP - 239

EP - 246

JO - Procedia Manufacturing

JF - Procedia Manufacturing

SN - 2351-9789

T2 - 8th Swedish Production Symposium, SPS 2018

Y2 - 16 May 2018 through 18 May 2018

ER -