Název:	The Cumulative Functions Concept
Autoři:	Broum, Tomáš Kleinová, Jana
Citace zdrojového dokumentu:	BROUM, T., KLEINOVÁ, J. The Cumulative Functions Concept. In: Proceedings of the 29th DAAAM International Symposium. Vienna: DAAAM International, 2018. s. 306-311. ISBN 978-3-902734-20-4 , ISSN 1726-9679.
Datum vydání:	2018
Nakladatel:	DAAAM International Vienna
Typ dokumentu:	konferenční příspěvek conferenceObject
URI:	2-s2.0-85060073694 http://hdl.handle.net/11025/31256
ISBN:	978-3-902734-20-4
ISSN:	1726-9679
Klíčová slova v dalším jazyce:	cumulative functions;product;functions;theory of technical systems;target costing
Abstrakt v dalším jazyce:	The paper emphasizes the importance of respecting manufacturers’ and customers’ perspectives during product design. In the paper is a description of a new systematic approach to product functions. The output of the approach is the creation of cumulative product functions where both of the perspectives are covered. The first part of the paper describes the current approaches to product functions. This is followed by analysis of the functions related to the manufacturer's perspective based on the Theory of Technical Systems. The next part of the paper describes the analysis of functions related to the customer's perspective. The last part concentrates on the cumulative functions themselves. The main advantages of the cumulative functions approach can be described in the following way. Firstly, better product design (more sensitive to manufacturer and customer), where respecting both perspectives can lead to important advantages on the market. For example: an engineering department can use the advantage of cumulative functions as a source for a morphologic matrix to define the product, etc. Secondly, the controlling department, which can use the cumulative functions and target price determination (also an output of the approach) as a base for the Target Costing method.
Práva:	Plný text je přístupný v rámci univerzity přihlášeným uživatelům. © DAAAM International Vienna
Vyskytuje se v kolekcích:	Konferenční příspěvky / Conference papers (KPV) OBD

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