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The control of the costs, as soon as possible of the product life cycle,became a major asset in the competitiveness of the companies confronted withthe universalization of competition. After having proposed the problems relatedthis control difficulties, we will present an approach defining a concept ofcost entity related to the activities of the product to be designed andrealized. We will then try to apply this approach to the fields of the sandcasting. This work will highlight the hierarchisation difficulties with theentities composing the models created as well as the limits of a genericapproach.

Mod\`eles de co\^uts en fonderie sable : les limites d'une approche g\'en\'erique