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The paper provides an overview of research published in the innovation and operations management (IOM) literature on 15 methods for cost management in new product development, and it provides a comparison to an earlier review of the management accounting (MA) literature (Wouters & Morales, 2014).

This structured literature search covers papers published in 23 journals in IOM in the period 1990–2014.

The search yielded a sample of 208 unique papers with 275 results (one paper could refer to multiple cost management methods). The top 3 methods are modular design, component commonality, and product platforms, with 115 results (42%) together. In the MA literature, these three methods accounted for 29%, but target costing was the most researched cost management method by far (26%). Simulation is the most frequently used research method in the IOM literature, whereas this was averagely used in the MA literature; qualitative studies were the most frequently used research method in the MA literature, whereas this was averagely used in the IOM literature. We found a lot of papers presenting practical approaches or decision models as a further development of a particular cost management method, which is a clear difference from the MA literature.

This review focused on the same cost management methods, and future research could also consider other cost management methods which are likely to be more important in the IOM literature compared to the MA literature. Future research could also investigate innovative cost management practices in more detail through longitudinal case studies.

This review of research on methods for cost management published outside the MA literature provides an overview for MA researchers. It highlights key differences between both literatures in their research of the same cost management methods.

The objective of this life cycle environmental cost analysis (LCECA) model is to include eco‐costs into the total cost of the products. Eco‐costs are both the direct and indirect costs of the environmental impacts caused by the product in its entire life cycle. Subsequently, this LCECA model identifies the feasible alternatives for cost‐effective, eco‐friendly parts/products. This attempts to incorporate costing into the life cycle assessment (LCA) practice. Ultimately, it aims to reduce the total cost with the help of green or eco‐friendly alternatives in all the stages of the life cycle of any product. The new category of eco‐costs of the cost breakdown structure includes eight eco‐costs, namely cost of effluent/waste treatment, cost of effluent/waste control, cost of waste disposal, cost of implementation of environmental management systems, costs of eco‐taxes, costs of rehabilitation (in case of environmental accidents), cost savings of renewable energy utilization, and cost savings of recycling and reuse strategies. Development of a suitable cost model and the identification of the feasible alternatives are performed simultaneously. Various checklists based on multiple environmental criteria will be used to ensure the eco‐friendly nature of the alternatives. On the basis of the calculated environmental impact indices (EII), priorities will be made for the selection of suitable alternatives. The mathematical model of LCECA aims to define the relationships between the total cost of products and the various eco‐costs concerned with the life cycle of the products, and determine quantitative expressions between the above‐said costs. A computational LCECA model has been developed to compare the eco‐costs of the alternatives. This model will include a break‐even analysis to evaluate the alternatives, and sensitivity analysis and risk analysis modules. This model aims at a cost‐effective, eco‐friendly product as an end result. This LCECA model will be compatible with the existing LCA software tools.

The purpose of this paper is to present a methodology that integrates design and assembly planning in an augmented reality (AR) environment. Intuitive bare-hand interactions (BHIs) and a combination of virtual and real objects are used to perform design and assembly tasks. Ergonomics and other assembly factors are analysed during assembly evaluation.

An AR design and assembly (ARDnA) system has been developed to implement the proposed methodology. For design generation, 3D models are created and combined together like building blocks, taking into account the product assembly in the early design stage. Detailed design can be performed on the components and manual assembly process is simulated to evaluate the assembly design.

A case study of the design and assembly of a toy car is conducted to demonstrate the application of the methodology and system.

The system allows the users to consider the assembly of a product when generating the design of the components. BHI allows the users to create and interact with the virtual modes with their hands. Assembly evaluation is more realistic and takes into consideration the ergonomics issues during assembly.

The system synthesizes AR, BHI and a CAD software to provide an integrated approach for design and assembly planning, intuitive and realistic interaction with virtual models and holistic assembly evaluation.

This paper aims to propose and implement an integrated augmented-reality (AR)-aided assembly environment to incorporate the interaction between real and virtual components, so that users can obtain a more immersive experience of the assembly simulation in real time and achieve better assembly design.

A component contact handling strategy is proposed to model all the possible movements of virtual components when they interact with real components. A novel assembly information management approach is proposed to access and modify the information instances dynamically corresponding to user manipulation. To support the interaction between real and virtual components, a hybrid marker-less tracking method is implemented.

A prototype system has been developed, and a case study of an automobile alternator assembly is presented. A set of tests is implemented to validate the feasibility, efficiency, accuracy and intuitiveness of the system.

The prototype system allows the users to manipulate and assemble the designed virtual components to the real components, so that the users can check for possible design errors and modify the original design in the context of their final use and in the real-world scale.

This paper proposes an integrated AR simulation and planning platform based on hybrid-tracking and ontology-based assembly information management. Component contact handling strategy based on collision detection and assembly feature surfaces mating reasoning is proposed to solve component degree of freedom.

The effects of the addition of short glass fibers into an acrylic‐based photo‐polymer (De Solite SCR310) used in the laser solidification process have been studied. Comparisons of the mechanical properties between pure‐polymer specimens and their fiber‐filled counterparts were made by subjecting the parts to tensile tests. It was observed that the fiber‐reinforced specimens yielded higher measured values of elastic modulus and ultimate tensile strength. The amount of shrinkage encountered by the reinforced prototypes during post‐curing was also found to be less than their non‐reinforced counterparts. It was also found that the mechanical properties of the post‐cured fiber‐reinforced specimens were functions of the layer pitch and laser exposure density used during fabrication. By increasing the laser exposure density and decreasing the layer pitch, the mechanical properties of the post‐cured fiber‐reinforced prototype can be improved, leading to the realization of end products with higher mechanical strengths and better dimensional accuracy.

A fixture is a special tool used to accurately and stably locate the workpiece during machining process. Proper fixture design improves the quality and production of parts and also facilitates the interchangeability of parts, which is prevalent in much of modern manufacturing. The purpose of this paper is to combine the rule‐based reasoning (RBR) and case‐based reasoning (CBR) method for machining fixture design in a virtual reality (VR) based integrated system.

In this paper, an approach combining the RBR and fuzzy comprehensive judgment method is proposed for reasoning suitable locating features and clamping features. Based on the reasoning results, a CBR method for machining fixture design is then presented.

The paper finds that the proposed system is an efficient tool for machining fixture design.

The proposed system enables the designers to perform fixture design with automated fixture locating method reasoning and make a new fixturing solution quickly by referencing previous design cases.

A VR application for machining fixture design is presented.

The virtual design environment offers users an opportunity to interact with a virtual prototyping rather than physical models and to build a fixture configuration in a realistic way. But the virtual reality (VR) environment tends to be inaccurate because humans have difficulty in performing precise positioning tasks. Therefore, it is necessary to implement precise object manipulation methods for assembly and disassembly activities, so that users can perform modular fixture configuration design efficiently in VE. The purpose of this paper is to develop a VR‐based modular fixture assembly design system, which supports the design and assembly of modular fixture configuration in a virtual environment.

Geometric constraint‐based method is utilized to represent and treat the assembly relationship between modular fixture elements. The paper presents a hybrid method of rule‐based reasoning and fuzzy comprehensive judgment to capture the user's operation intent and recognize geometric constraint. Through degrees of freedom based analysis, a mathematical matrix is presented for representing and reducing allowable motion of fixture elements, and a constraint‐based motion navigation approach is proposed to ensure that the manipulation of a fixture component not violate that the existing constraints.

The paper finds that the proposed techniques are applicable to the convenient manipulation and accurate positioning of fixture elements in a virtual environment.

Component manipulation plays a key role in interactive virtual assembly design. The proposed approach in this paper enables interactive assembly design of modular fixture in virtual environment.

This paper presents a geometric constraint‐based approach that realizes automatic assembly relationship recognition, constraint solving and motion navigation for interactive modular fixture assembly design in a virtual environment.

This research aims to propose a methodology for a systematic, concurrent consideration of design for assembly (DFA) and disassembly guidelines and constraints for product remanufacturing. The methodology provides a holistic approach to design product from the remanufacturing perspective.

The proposed methodology incorporates parts’ integration assessment and evaluation of part complexity and accessibility taking into consideration both DFA and design-for-disassembly (DFD) guidelines and constraints. Metrics for accessibility and complexity in retrieving the remanufacturable cores from a product are evaluated to determine the best possible disassembly route considering the practical constraints which an operator might face during disassembly. As there could be more than one feasible disassembly route to retrieve a core during remanufacturing, a disassembly evaluation is conducted to determine the optimal path after combination of the parts of the assembly.

In remanufacturing, products need to be disassembled and re-assembled again. Conflicts exist between DFA and DFD. The proposed methodology serves to address these conflicting issues. The proposed methodology eases a designer’s effort systematically to incorporate both aspects, by incorporating practical consideration to determine an optimal disassembly sequence through integrating the handling aspect of assembly complexity assessment with the U-Rating disassembly effort indexing scheme to provide a quantitative evaluation of disassembly complexity, as disassembly still largely requires human effort.

Future research will explore methods to improve the user interface with features to determine feasible disassembly routes of a product automatically. This will relieve the effort of the product designer to a great extent.

This paper proposes a methodology for a systematic, concurrent consideration of DFA and DFD to provide a holistic approach to product design from the remanufacturing perspective to ease the designer’s task. Practical considerations will be made to determine the optimal disassembly route of the product. DFD will only be required to be applied to the selected disassembly route to minimize conflicts with DFA.

In rapid prototyping, such as SLA (stereolithography apparatus) and FDM (fused deposition modelling), the orientation of the part during fabrication is critical as it can affect part accuracy, reduce the production time, and minimize the requirement for supports and, thus, the cost of building the model. Presents a multi‐objective approach for determining the optimal part‐building orientation. Considers different objectives such as part accuracy and building time. Objective functions have been developed based on known sources of errors affecting part accuracy and the requirements of good orientations during the building of a model. The objective functions employ weights assigned to various surface types affecting part accuracy. The primary objective is to attain the specified accuracy achievable with the process. The secondary objective is to minimize the building time. Gives examples to illustrate the algorithm for deriving the optimal orientation which can assure better part quality and higher building efficiency.

The impact of artificial intelligence (AI) and extended reality (XR, including virtual reality [VR], augmented reality [AR], and mixed reality [MR]) on marketing in Industry 5.0 and Society 5.0 is explored with systematic literature review in this chapter. AIXR is becoming a necessary aspect of marketing, driven by efficiency, productivity, and innovation. Despite AI's capabilities, the human touch in marketing is preferred due to superior adaptive, creative, and innovative abilities. The use of fully automated marketing systems is limited to specific tasks. This research will benefit both practitioners and academics focusing on AIXR in marketing and is limited by the number of included literature.