Within the scope of product development and production planning at MTU and most enterprises, estimation methods on the base of similar parts and conventional cost/activity accounting are carried out. Often it can be observed that the different departments assess their relevant cost aspects on their own. In consequence a lack of transparency between the departments in the field of executed methods and the elaborated results can be observed. This inevitably leads to a lack of integration between the different departments and hampers an optimal and integrated cost definition of products and production systems.

The following diagram describes the main problems in the present evaluation process.