Engineering Science and Materials Commons^™

Cost Model For A Small Glass Manufacturing Enterprise, Swetha Gopisetti

Graduate Theses, Dissertations, and Problem Reports

The cost model developed is for small, glass-manufacturing enterprises to help them determine their product costs. It estimates the direct cost in glass manufacturing such as material, labor and energy costs. The overhead costs were based on AACE recommended practices to determine product cost and selling price. The model was tested to estimate the costs in glass marble manufacturing. It determines the unit material cost of the product based on material mix ratio and material costs. The energy costs for the product were based on the batch processing time and gas consumption rate. The model was analyzed to predict variations …