Chemnitz UT: Economics and Business Administration: Management Accounting and Control: t3S-process
Economic process for serial production of three-dimensional thermoplastic sandwich structures under bending load
The research project (funded by the ESF) is focused on the development of an innovative process chain for the manufacturing of fiber-reinforced plastic composites (FRP) named "Economic process for serial production of three-dimensional thermoplastic sandwich structures under bending load (t3S-process)". During this three year interdisciplinary research project (at the Department of Lightweight Structures and Polymer Technology / Chair of Management Accounting and Control) the technical, environmental and economic potential of this new lightweight technology should be realized.
Subproject 4, Analysis of LC-profits of lightweight components, is focused on the development of a LCC-concept enabling the assessment of LC-costs and revenues (LC-profits) in early development stages in order to identify the economic competiveness of FRPs compared to conventional materials and to support technology decision-making in due consideration of various supply chain partners and influencing factors. Additionally, for increasing LC-profits and enabling LC-oriented evaluations, technology-related cost drivers are identified and analyzed, a specific Target Costing approach, a performance measurement system as well as (process-based) methods for the estimation of relevant LC-related technology-inducted costs and revenues are developed.
Furthermore, in order to ensure the economic and technological success of the process design, the resulting t3S-components are evaluated during their development. Associated with the progress of the research project and the specification of process and product knowledge involved, the methodology will be continuously adapted, i. e. specimen built at early stages of the research project are evaluated based on manufacturing costs and for the evaluation of the demonstrators (a frame component of a bicycle “linkage” and a t3S-car seat structure) LCC techniques will be applied.
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