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.

单件、小批量生产的特点是增值工艺和产品复杂。因此，新报价和变更请求的透明计算是一个特殊的挑战。与此同时，产品服务系统（PSS）的日益普及增加了成本核算的复杂性，因为必须精确计算额外的无形服务。除了无形服务的精确计算带来的挑战之外，公司还必须掌握 PSS 形式的另一个复杂性驱动因素。创新的信息和通信技术 (ICT) 为整个生命周期的成本核算流程的有效且高效的设计提供了新的潜力。整个产品生命周期中数据可用性的不断提高显着提高了透明度，并且借助智能分析算法，可以识别清晰的因果关系和预测选项。因此，本文的目的是开发一种用于计算单批和小批量生产中 PPS 的模型，以利用 ICT 的新潜力。