A target costing-based approach for design to energy efficiency

Abstract

For some years an additional target - design to energy efficiency - comes into the focus of machine tool designers. Mechanical engineering companies are now facing the challenge to develop and manufacture cost efficient and energy efficient machine tools. Due to methodological support for the development of energy and cost efficient machine tools is needed, but remains unmet in theory and practice, the paper discusses target costing for energy- and cost-related planning and controlling of design specifications. Two approaches are introduced: an adjusted target costing that integrates energy efficiency via corresponding cost budgets and a target energy management focusing on energy consumption.