Kostnadskalkylering under osäkerhet inom manuell produktion

Sammanfattning: The purpose of this paper is to look at costs uncertainties that develop as a result of the human aspect in manual manufacturing within the food industry. The study's technique of choice was to map activities using a value stream analysis (VSM) and then utilize the information to calculate costs. The cost calculation was done in the form of a self-cost estimate, which was used to calculate the product cost. The production line is assumed to be normal distributed. The statistical parameters mean, and variance are estimated using maximum-likelihood (MLE) based on data collected through observations and measurements at the company. After that, the MLE and data collection outcomes will be examined using a Monte Carlo-simulation. According to the findings, the corporation utilizes a time computation that has a 96 percent chance of becoming a lower figure. This has an impact on the product's cost. Within the prediction interval, the study's cost estimates suggest a cost of SEK 17.46–22.16, however, the firm now charges SEK 24.15.