A methodology for integrating economic criteria in design and production management decisions

Cost management methods currently have to contribute to the decision support for designers, production managers and manufacturers. This fact leads to the introduction of activity-based costing, but the exploitation of the concept of activity by non-specialists of accounting requires adapted models and tools. We propose a methodology consisting in a double modelling of the firm and an adapted tool intended to build and to exploit the models. The object is to support technical decisions about products, equipment, or about the organisation of the firm. The application of the approach in a French industrial site is finally presented.