Innovativ kostnadsberäkningsmodell för additiv tillverkning : En kvalitativ fallstudie med bidrag till utvecklingen av självkostnadsberäkning

Sammanfattning: Actors within the manufacturing industry are constantly looking for innovative manufacturing methods to remain competitive. Additive manufacturing (AM), also referred to as 3D printing, is considered to have a good potential in the development towards industry 4.0. Though the cost control of AM-processes is an important step towards future business opportunities, little research has been implemented about how to design a cost calculation model for AM technology since it has not been industrialized to a significant extent. The purpose of this study is to develop an AM cost calculation model for the metal industry. The study is conducted through a qualitative case study at Seco Tools AB, a Swedish manufacturing company that carries out research and production operations of AM technology. By using literature review, data collection on the AM process, interviews with staff at the case company, a new AM cost calculation model is formulated specifically for the AM process at the case company. The proposed model is quantitatively and qualitatively validated with a set of real data from the case company and the satisfied result is obtained. The theoretical contribution of this study is the knowledge of what influencing factors should be included, what uncertainties exist and how corresponding adjustments should be made in a cost calculation model for AM. The practical contribution is the development of an innovative, user-friendly and generalizable cost model without user competence requirements within AM. Compared to the earlier models, the developed model is easier to apply when calculating the costs of a complex process. The model can be used as a basis for decision making in budgeting, scenario analysis, determination of occupancy rate or cost calculation of individual build jobs.