MANUFACTURING COST ESTIMATION FOR PCB ASSEMBLY - AN ACTIVITY-BASED APPROACH

This paper presents the development of an activity-based cost estimating system to help designers in estimating the manufacturing cost of a printed circuit board assembly at the early concept stage of design. Activities are identified, quantified and the costs allocated based on the amount and type of activities used by the printed circuit board (PCB) assembly. The activity costs are determined using activity charts, worksheets and cost build-up table. Designers will be able to identify those problematic activities that incur substantial cost and efforts can then be made in reducing these costs. Therefore by providing early manufacturing cost information during the design cycle, considerable improvements in productivity and manufacturing costs can be achieved. A case example is presented to illustrate the application of the cost estimating procedures and activity charts developed.