Cost estimation in the context of Manufacturing-as-a-Service

Manufacturing as a Service (MaaS) represents a transformative shift in industrial production, offering flexible and scalable solutions through the use of shared manufacturing resources. However, the on-demand and variable nature of MaaS poses significant challenges in accurately estimating costs. This paper addresses these challenges by reviewing existing costing methods and selecting Activity-Based Costing (ABC) as the most suitable approach. A framework for cost estimation in this context is then proposed, followed by the use of simulation to support the implementation of ABC. The feasibility of this approach is demonstrated in a smart factory environment, showcasing how simulation can enhance cost estimation in a controlled setting. Finally, the methodology is examined from an industrial perspective, highlighting potential challenges and considerations for real-world application.