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Kostenvorausberechnung von Apparaten und Anlagen — Möglichkeiten und Grenzen
Author(s) -
Schwind Hermann
Publication year - 1979
Publication title -
chemie ingenieur technik
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.365
H-Index - 36
eISSN - 1522-2640
pISSN - 0009-286X
DOI - 10.1002/cite.330510304
Subject(s) - activity based costing , profit (economics) , cost analysis , engineering , operations management , operations research , computer science , business , economics , accounting , microeconomics
Costing of equipment and plants – possibilities and limitations. The costing of individual items of equipment and of complete plants differs considerably with respect to design as well as to the accuracy and time‐requirement of the calculation method. These calculations are included in the usual way in economic evaluations of plants in order to assess the overall profit situation of a plant project. Numerous publications on this subject have appeared in recent years. They are evaluated in this report with reference to the abovementioned aspects. Besides the cost‐precalculation methods used in project engineering, a few systematic costing methods are proposed for the planning‐, erecting‐ and operating‐period of a plant. This facet of the subject is also critically examined.