Abstract
Production cost is one of the most important factors to decide the manufacturing process and manufacturing strategies. A cost prediction method due to a machine tool operation is proposed based on Activity-based-Costing in this research. For this purpose, some direct and indirect activities related to electric consumptions, a cutting tool, cutting oil, lubricant oil and metal chips are considered. A feasibility of the cost prediction method due to a machining operation is described in a case study.
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