Abstract

Computerized cost estimation though cost model help user to estimating product cost since the early stage of product development. Total product cost is an economic indicator that a sustainable product promotes a good impact on the environment but also contribute a profit increased to the organization. In addition, the cost model could be a decision-making tool for the organization in selecting alternatives to replace the older system in term of financial and other benefits offered by the new technology. The proposed cost model helps membrane user to select the lower membrane system’s cost during its complete lifespan and it helps management to rearrange the production line and filtering system in reducing the total cost. Activity-based costing (ABC) useful in estimating the overhead cost, the total cost of the membrane system and also other useful information in improving the whole membrane system.

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