Cost breakdown by category.

Computer-aided design (CAD) models can now be directly converted into products and structures. One technique to realize such approach is through Additive Manufacturing (AM). AM is relatively new manufacturing technology in which products are manufactured by layering various materials like rubber, metal, ceramic, composites, and polymers. However, the use of this technology requires consideration of its associated cost to ensure its competitiveness. In this paper, a simplified mathematical cost model is suggested. The model considers the main components of costs. The model formula utilizes expenses related to the pre-processing, main processing, and the post-processing operations. To validate the model, it is tested to estimate the cost of medical implants manufacturing using AM technique. In many cases, medical implants require unique or dedicated design for each patient. Hence cost estimation will help to assess and estimate the required financial resources for such operations. A case study is provided in this paper to estimate the manufacturing cost of a finger’s phalanges bone, with metal implant using AM technique. The developed model may be described as Activity Based Costing (ABC). The model is introduced to estimate the cost of parts produced using AM technique. Although the model is developed to suit custom implant manufacturing using AM technique, its use may also be adapted to suit the manufacturing of many other parts and products. The developed model is aiming to achieve several tasks namely assigning cost drivers to each activity, estimating the cost of individual actions, allocating overhead expenses, calculating the overall production cost, and establishing an acceptable selling price. It assists companies in computing the cost of custom implants for customers, enhancing the accuracy of production cost estimates, and ultimately boosting profitability.

如今，计算机辅助设计（Computer-aided design, CAD）模型可直接转化为实体产品与结构。实现这一路径的一项核心技术为增材制造（Additive Manufacturing, AM）。增材制造是一类相对新兴的制造技术，通过逐层堆叠橡胶、金属、陶瓷、复合材料及聚合物等多种材料来制备产品。然而，该技术的应用需充分考量其关联成本，以保障其市场竞争力。

本文提出了一款简化的数学成本模型，该模型涵盖了成本的核心构成要素，其公式整合了预处理、主加工及后处理工序相关的各项开支。为验证该模型的有效性，本文采用增材制造技术对医用植入物的制造成本进行了估算测试。在多数场景中，医用植入物需为每位患者定制专属设计，因此成本估算可助力评估此类制造流程所需的财务资源。

本文提供了一则案例研究，针对采用增材制造技术制备的手指指骨金属植入物开展制造成本估算。所开发的模型可归类为作业成本法（Activity Based Costing, ABC），旨在估算采用增材制造技术生产的零部件的成本。尽管该模型最初是为适配增材制造定制植入物的场景而开发，但其应用范围也可拓展至诸多其他零部件与产品的制造场景。

该模型旨在完成多项核心任务：为各项作业分配成本动因、估算单个工序的成本、分摊间接费用、计算整体生产成本，并确定合理的产品售价。其可帮助企业为客户核算定制植入物的成本，提升生产成本估算的精准度，最终助力企业提升盈利能力。