Preprint Article Version 1 Preserved in Portico This version is not peer-reviewed

Parametric Cost Estimation Model for Li-ion Battery Pack of E-motorcycle Conversion based on Activity Based Costing

Version 1 : Received: 27 July 2020 / Approved: 28 July 2020 / Online: 28 July 2020 (13:55:20 CEST)

How to cite: Susanti, S.D.; Yuniaristanto, Y.; Sutopo, W.; Astuti, R.W. Parametric Cost Estimation Model for Li-ion Battery Pack of E-motorcycle Conversion based on Activity Based Costing. Preprints 2020, 2020070684 (doi: 10.20944/preprints202007.0684.v1). Susanti, S.D.; Yuniaristanto, Y.; Sutopo, W.; Astuti, R.W. Parametric Cost Estimation Model for Li-ion Battery Pack of E-motorcycle Conversion based on Activity Based Costing. Preprints 2020, 2020070684 (doi: 10.20944/preprints202007.0684.v1).

Abstract

Universitas Sebelas Maret (UNS) through SMART UNS Company has conducted research and development of e-motorcycle conversion using Li-ion battery pack as a substitute for ICE energy source from the conventional motorcycle. Currently, the battery-pack that used for e-motorcycle conversion is in the development phase towards commercialization. The challenge of estimating production costs is the complicated production process and storing hidden expenses that can be a problem. This hidden cost is often a missing or varied factor that costs less or more expensive. This study presents an integrated parametric cost estimation model with activity-based cost assignments to estimate production costs through cost calculations for each activity. Activity-based costs break the production process into a specific cost element for each step. Each activity's cost is put into a parametric cost estimation model to calculate the cost of each activity into the total cost of production. Cost estimation results will be analyzed using a regression method to determine which variables most affect the production cost of Li-ion battery packs for the conversion of e-motorcycles in the SMART UNS company.

Subject Areas

activity-based costing; battery pack; e-motorcycle conversion

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