Calculation of product service systems in single and small batch production

Abstract Single and small batch production is characterized by complex value-added processes and products. The transparent calculation of new offers and change requests is therefore a particular challenge. At the same time, the rising spread of product service systems (PSS) increases the complexity of costing, as additional intangible services have to be calculated precisely. In addition to the challenges posed by such precise calculation of intangible services, companies have to master another complexity driver in the form of PSS. Innovative information and communication technologies (ICT) offer new potential for effective and efficient design of the costing process for the entire life cycle. The rising availability of data along the entire product life cycle significantly increases transparency and, thanks to intelligent analysis algorithms, allows the identification of clear cause-and-effect relationships and forecasting options. The aim of the presented paper is thus to develop a model for calculation of PPS in single and small batch production that exploits the new potential of ICT.