Analytische Angebotskalkulation Im Stahl- Und Apparatebau Mit Empirischen Werten
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Bei der Ermittlung der Herstellungskosten im Stahl-und Apparatebau ist die Errechnung der reinen Fertigungskosten von besonderer Wichtigkeit. Das Problem dabei ist neben der Berücksichtigung der Art der Werkstoffe und der damit im Zusammenhang stehenden Fer- tigungstechnik, z. B. bei bestimmten legierten Bau- und Sonderstählen, vor allem die fast immer individuelle und einmalige konstruktive Ausführung der Anlage. Stetige Entwicklung und technischer Fortschritt in Verbindung mit der Notwendigkeit zur Rationalisierung und Kostensenkung zwingen dazu, immer wieder neue konstruktive Vorstellungen zu entwickeln, optimale Lösungen zu suchen und verbesserte Ausführungen der industriellen Anlagen zu erstellen. Das führt notgedrungen zu täglich wechselnden, u. U. aufwendigen und damit kost- spieligen überlegungen bei der Ermittlung der Fertigungskosten. Zeit-und Kosteneinsparung bei der Projektierung und Vorkalkulation sind heute jedoch vordringliche Forderungen und lebenswichtig für jedes Unternehmen. Der Einsatz von Computern bei der Kostenermittlung für die diffizile, überwiegend manuelle Sonderfertigung im Stahl-und Apparatebau ist hier jedoch mehr als problematisch und umstritten. Abgesehen von den sehr hohen Kosten - sei es bei Auftragsvergabe an ein Rechenzentrum, sei es durch Miete oder Kauf einer Anlage - kann der Computer immer nur das wiedergeben, was ihm mit mehr oder weniger kostspieligem Aufwand und ebensolcher an richtigen (oder auch falschen) Werten eingegeben wird; darüberhinaus denken, Präzision überlegen und improvisieren kann eine solche Anlage jedoch nicht. Individuelle Einzelheiten eines Kostenermittlungsvorganges kann sie nur berücksichtigen, wenn sie dafür gespeicherte Werte besitzt und diese ausdrücklich abgefordert werden.
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