Cost information in engineering design -Potentials and limitations of activity-based costing

The purpose of this thesis is to analyse activity-based costing (ABC) and possible modified versions ofit in engineering design context. The design engineers need cost information attheir decision-making level and the cost information should also have a strong future orientation. These demands are high because traditional management accounting has concentrated on the direct actual costs of the products. However, cost accounting has progressed as ABC was introduced late 1980s and adopted widely bycompanies in the 1990s. The ABC has been a success, but it has gained also criticism. In some cases the ambitious ABC systems have become too complex to build,use and update. This study can be called an action-oriented case study with some normative features. In this thesis theoretical concepts are assessed and allowed to unfold gradually through interaction with data from three cases. The theoretical starting points are ABC and theory of engineering design process (chapter2). Concepts and research results from these theoretical approaches are summarized in two hypotheses (chapter 2.3). The hypotheses are analysed with two cases (chapter 3). After the two case analyses, the ABC part is extended to cover alsoother modern cost accounting methods, e.g. process costing and feature costing (chapter 4.1). The ideas from this second theoretical part are operationalized with the third case (chapter 4.2). The knowledge from the theory and three cases is summarized in the created framework (chapter 4.3). With the created frameworkit is possible to analyse ABC and its modifications in the engineering design context. The framework collects the factors that guide the choice of the costing method to be used in engineering design. It also illuminates the contents of various ABC-related costing methods. However, the framework needs to be further tested. On the basis of the three cases it can be said that ABC should be used cautiously when formulating cost information for engineering design. It is suitable when the manufacturing can be considered simple, or when the design engineers are not cost conscious, and in the beginning of the design process when doing adaptive or variant design. If the design engineers need cost information for the embodiment or detailed design, or if manufacturing can be considered complex, or when design engineers are cost conscious, the ABC has to be always evaluated critically.

Tuning the design procedures for laser processed microwave mechanics

This research has been focused at the development of a tuned systematic design methodology, which gives the best performance in a computer aided environment and utilises a cross-technological approach, specially tested with and for laser processed microwave mechanics. A tuned design process scheme is also presented. Because of the currently large production volumes of microwave and radio frequency mechanics even slight improvements of design methodologies or manufacturing technologies would give reasonable possibilities for cost reduction. The typical number of required iteration cycles could be reduced to one fifth of normal. The research area dealing with the methodologies is divided firstly into a function-oriented, a performance-oriented or a manufacturability-oriented product design. Alternatively various approaches can be developed for a customer-oriented, a quality-oriented, a cost-oriented or an organisation-oriented design. However, the real need for improvements is between these two extremes. This means that the effective methodology for the designers should not be too limited (like in the performance-oriented design) or too general (like in the organisation-oriented design), but it should, include the context of the design environment. This is the area where the current research is focused. To test the developed tuned design methodology for laser processing (TDMLP) and the tuned optimising algorithm for laser processing (TOLP), seven different industrial product applications for microwave mechanics have been designed, CAD-modelled and manufactured by using laser in small production series. To verify that the performance of these products meets the required level and to ensure the objectiveness ofthe results extensive laboratory tests were used for all designed prototypes. As an example a Ku-band horn antenna can be laser processed from steel in 2 minutes at the same time obtaining a comparable electrical performance of classical aluminium units or the residual resistance of a laser joint in steel could be limited to 72 milliohmia.

Effect of Mechanical and Geometric Mismatching on Fatigue and Damage of Welded Joints

The future of high technology welded constructions will be characterised by higher strength materials and improved weld quality with respect to fatigue resistance. The expected implementation of high quality high strength steel welds will require that more attention be given to the issues of crack initiation and mechanical mismatching. Experiments and finite element analyses were performed within the framework of continuum damage mechanics to investigate the effect of mismatching of welded joints on void nucleation and coalescence during monotonic loading. It was found that the damage of undermatched joints mainly occurred in the sandwich layer and the damageresistance of the joints decreases with the decrease of the sandwich layer width. The damage of over-matched joints mainly occurred in the base metal adjacent to the sandwich layer and the damage resistance of the joints increases with thedecrease of the sandwich layer width. The mechanisms of the initiation of the micro voids/cracks were found to be cracking of the inclusions or the embrittled second phase, and the debonding of the inclusions from the matrix. Experimental fatigue crack growth rate testing showed that the fatigue life of under-matched central crack panel specimens is longer than that of over-matched and even-matched specimens. Further investigation by the elastic-plastic finite element analysis indicated that fatigue crack closure, which originated from the inhomogeneousyielding adjacent to the crack tip, played an important role in the fatigue crack propagation. The applicability of the J integral concept to the mismatched specimens with crack extension under cyclic loading was assessed. The concept of fatigue class used by the International Institute of Welding was introduced in the parametric numerical analysis of several welded joints. The effect of weld geometry and load condition on fatigue strength of ferrite-pearlite steel joints was systematically evaluated based on linear elastic fracture mechanics. Joint types included lap joints, angle joints and butt joints. Various combinations of the tensile and bending loads were considered during the evaluation with the emphasis focused on the existence of both root and toe cracks. For a lap joint with asmall lack-of-penetration, a reasonably large weld leg and smaller flank angle were recommended for engineering practice in order to achieve higher fatigue strength. It was found that the fatigue strength of the angle joint depended strongly on the location and orientation of the preexisting crack-like welding defects, even if the joint was welded with full penetration. It is commonly believed that the double sided butt welds can have significantly higher fatigue strength than that of a single sided welds, but fatigue crack initiation and propagation can originate from the weld root if the welding procedure results in a partial penetration. It is clearly shown that the fatigue strength of the butt joint could be improved remarkably by ensuring full penetration. Nevertheless, increasing the fatigue strength of a butt joint by increasing the size of the weld is an uneconomical alternative.

Moment Operators of Observables in Quantum Mechanics, with Applications to Quantization and Homodyne Detection

The questions studied in this thesis are centered around the moment operators of a quantum observable, the latter being represented by a normalized positive operator measure. The moment operators of an observable are physically relevant, in the sense that these operators give, as averages, the moments of the outcome statistics for the measurement of the observable. The main questions under consideration in this work arise from the fact that, unlike a projection valued observable of the von Neumann formulation, a general positive operator measure cannot be characterized by its first moment operator. The possibility of characterizing certain observables by also involving higher moment operators is investigated and utilized in three different cases: a characterization of projection valued measures among all the observables is given, a quantization scheme for unbounded classical variables using translation covariant phase space operator measures is presented, and, finally, a mathematically rigorous description is obtained for the measurements of rotated quadratures and phase space observables via the high amplitude limit in the balanced homodyne and eight-port homodyne detectors, respectively. In addition, the structure of the covariant phase space operator measures, which is essential for the above quantization, is analyzed in detail in the context of a (not necessarily unimodular) locally compact group as the phase space.

Elicitation of Customer Requirements with Group Methods in Software Engineering

Vaatimusmäärittely on tärkeä vaihe ohjelmistotuotannossa, koska virheelliset ja puutteelliset asiakasvaatimukset vaikuttavat huomattavasti asiakkaan tyytymättömyyteen ohjelmistotuotteessa. Ohjelmistoinsinöörit käyttävät useita erilaisia menetelmiä ja tekniikoita asiakasvaatimusten kartoittamiseen. Erilaisia tekniikoita asiakasvaatimusten keräämiseen on olemassa valtava määrä.Diplomityön tavoitteena oli parantaa asiakasvaatimusten keräämisprosessia ohjelmistoprojekteissa. Asiakasvaatimusten kartoittamiseen käytettävien tekniikoiden arvioinnin perusteella kehitettiin parannettu asiakasvaatimusten keräämisprosessi. Kehitetyn prosessin testaamiseksi ja parantamiseksi järjestettiin ryhmätyöistuntoja liittyen todellisiin ohjelmistokehitysprojekteihin. Tuloksena vaatimusten kerääminen eri sidosryhmiltä nopeutui ja tehostui. Prosessi auttoi muodostamaan yleisen kuvan kehitettävästä ohjelmistosta, prosessin avulla löydettiin paljon ideoita ja prosessi tehosti ideoiden analysointia ja priorisointia. Prosessin suurin kehityskohde oli fasilitaattorin ja osallistujien valmistautumisessa ryhmätyöistuntoihin etukäteen.

Measuring organizational capabilities in the engineering and consulting industry

Tämän työn tarkoituksena oli tutkia kuinka organisaation kyvykkyyksiä voidaan mitata engineering- ja konsultointialalla käyttämällä ns. kyvykkyysauditointimenetelmää. Päämotiivit aineettoman omaisuuden mittaamiseksi tunnistettiin kirjallisuuskatsauksen pohjalta. Erilaisten menetelmien etuja ja haittoja tutkittiin, jotta kyvykkyysauditoinnin suorittamiseen liittyvät haasteet ja vaatimukset tulisivat tunnistetuiksi. Kyvykkyysauditoinnin rakentaminen vaati teollisuudenalan erityispiirteiden tunnistamista. Niiksi havaittiin tietointensiivisyys ja projektikeskeisyys. Auditoinnin implementaatioprosessi koostui neljästä osasta, joista kolmen ensimmäisen suorittamiseen case-yritys antoi merkittävän panoksensa. Kriittisten menestystekijöiden selvittämisen jälkeen voitiin niihin vaikuttavat organisaation kyvykkyydet tunnistaa ja arviointi suorittaa. Arvioinnit kerättiin sisäisiltä ja ulkoisilta arvioijilta, ja ne muodostivat pohjan analyysille, joka selvitti yrityksen kehittämistarpeita. Kyvykkyysauditoinnin hyödyiksi laskettiin kasvanut tietämys yrityksen vahvuuksista ja heikkouksista sekä mahdollisuus tarkkailla säännöllisesti sen kokonaissuorituskykyä ja parantaa sitä.

Development of Customer Satisfaction Models for Electronics Engineering Company

Diplomityön tarkoituksena oli luoda ja kehittää kaksi asiakastyytyväisyysmallia asiakastyytyväisyyden mittaamisen aloittamiseksi ja toteuttamiseksi kohdeyrityksessä. Työ pohjautuu nykyisten tyytyväisyysprosessien analysointiin sekä työn teoriaosaan, joka käsittelee yksityiskohtaisesti niitä asioita, joita asiakastyytyväisyyden mittaamisessa ja prosessissa tulisi huomioida. Työssä tehdyn mallien tarkoituksen on auttaa kohdeyritystä hyödyntämään asiakastyytyväisyysmittauksen tuloksia paremmin liiketoiminnassa, sekä asiakkaiden keskuudessa. Työn yhtenä tavoitteena oli myös sopivan mittaustyökalun löytäminen ja suositteleminen kohdeyritykselle.Teorian ja analysoinnin pohjalta luotiin molemmat asiakastyytyväisyysmallit vastamaan kohdeyksiköiden tarpeita. Kun ulkoiset seikat, kuten mittaustavat, mittausinstrumentit, kyselylomakkeet ja vastaajaryhmät oli määritelty, keskityttiin tulosten analysointiin ja hyödyntämiseen, mikä korostui asiakassuuntautuneessa organisaatiossa. Työssä pohdittiin myös yhtenäisen asiakastyytyväisyysprosessin merkitystä ja etuja kohdeyrityksessä.

Business Process Modeling in Software Requirements Engineering for Small and Medium Software Projects

Vaatimusmäärittelyn tavoitteena on luoda halutun järjestelmän kokonaisen, yhtenäisen vaatimusluettelon vaatimusten määrittämiseksi käsitteellisellä tasolla. Liiketoimintaprosessien mallintaminen on varsin hyödyllinen vaatimusmäärittelyn varhaisissa vaiheissa. Tämä työ tutkii liiketoimintaprosessien mallintamista tietojärjestelmien kehittämistä varten. Nykyään on olemassa erilaisia liiketoimintaprosessien mallintamiseen tarkoitettuja tekniikoita. Tämä työ tarkastaa liiketoimintaprosessien mallintamisen periaatteet ja näkökohdat sekä eri mallinnustekniikoita. Uusi menetelmä, joka on suunniteltu erityisesti pienille ja keskisuurille ohjelmistoprojekteille, on kehitetty prosessinäkökohtien ja UML-kaavioiden perusteella.

Evolutionary computing in search-based software engineering

This master’s thesis aims to study and represent from literature how evolutionary algorithms are used to solve different search and optimisation problems in the area of software engineering. Evolutionary algorithms are methods, which imitate the natural evolution process. An artificial evolution process evaluates fitness of each individual, which are solution candidates. The next population of candidate solutions is formed by using the good properties of the current population by applying different mutation and crossover operations. Different kinds of evolutionary algorithm applications related to software engineering were searched in the literature. Applications were classified and represented. Also the necessary basics about evolutionary algorithms were presented. It was concluded, that majority of evolutionary algorithm applications related to software engineering were about software design or testing. For example, there were applications about classifying software production data, project scheduling, static task scheduling related to parallel computing, allocating modules to subsystems, N-version programming, test data generation and generating an integration test order. Many applications were experimental testing rather than ready for real production use. There were also some Computer Aided Software Engineering tools based on evolutionary algorithms.

Cost Estimation of Engineering Environment Services

Työn tavoitteena oli kehittää tutkittavan insinööriyksikön projektien kustannusestimointiprosessia, siten että yksikön johdolla olisi tulevaisuudessa käytettävänään tarkempaa kustannustietoa. Jotta tämä olisi mahdollista, ensin täytyi selvittää yksikön toimintatavat, projektien kustannusrakenteet sekä kustannusatribuutit. Tämän teki mahdolliseksi projektien kustannushistoriatiedon tutkiminen sekä asiantuntijoiden haastattelu. Työn tuloksena syntyi kohdeyksikön muiden prosessien kanssa yhteensopiva kustannusestimointiprosessi sekä –malli.Kustannusestimointimenetelmän ja –mallin perustana on kustannusatribuutit, jotka määritellään erikseen tutkittavassa ympäristössä. Kustannusatribuutit löydetään historiatietoa tutkimalla, eli analysoimalla jo päättyneitä projekteja, projektien kustannusrakenteita sekä tekijöitä, jotka ovat vaikuttaneet kustannusten syntyyn. Tämän jälkeen kustannusatribuuteille täytyy määritellä painoarvot sekä painoarvojen vaihteluvälit. Estimointimallin tarkuutta voidaan parantaa mallin kalibroinnilla. Olen käyttänyt Goal – Question – Metric (GQM) –menetelmää tutkimuksen kehyksenä.

Web Software Engineering - value added approach

Taking the maximum advantage of technological innovations and the investment in them is of key importance for businesses. The IT industry offers a wide range of innovative high-technology solutions to manage information processing and distribution. However for end-user businesses to make informed decisions in this area is challenging. The aim of this research is to identify the key differences in principal solutions, and what the selection criteria should be for those involved. Existing methodologies for software development are classified, and some key criteria are described to help IT system developers and users determine what are the most important factors in system selection, development and deployment. Statistical data is researched and analysed, a theoretical basis is developed and reviewed, key issues from case studies are identified and generalized to be presented along with the conclusions in the current study. The results give a good basis for corporate consideration and provide overall support to the key decisions in developing web-based software. The conclusion is that new web developments should be considered the stakeholders as an evolution of existing business systems, but they should then pay particular attention to the new advantages that web-based software offers in terms of standardised interfaces and procedures, universal deployment opportunities, and a range of other benefits the study highlights.

Macroporous Scaffolds for Bone Engineering. Studies on Cell Culture and Ectopic Bone Formation

Bone engineering is a rapidly developing area of reconstructive medicine where bone inducing factors and/or cells are combined with a scaffold material to regenerate the structure and function of the original tissue. The aim of this study was to compare the suitability of different macroporous scaffold types for bone engineering applications. The two scaffold categories studied were a) the mechanically strong and stable titanium fiber meshes and b) the elastic and biodegradable porous polymers. Furthermore, bioactive modifications were applied to these basic scaffold types, and their effect on the osteogenic responses was evaluated in cell culture and ectopic bone formation studies. The osteogenic phenotype of cultured cell-scaffold constructs was heightened with a sol-gel derived titania coating, but not with a mixed titania-silica coating. The latter coating also resulted in delayed ectopic bone formation in bone marrow stromal cell seeded scaffolds. However, the better bone contact in early implantation times and more even bone tissue distribution at later times indicated enhanced osteoconductivity of both the coated scaffold types. Overall, the most promising bone engineering results were obtained with titania coated fiber meshes. Elastic and biodegradable poly(ε-caprolactone/D,L-lactide) based scaffolds were also developed in this study. The degradation rates of the scaffolds in vitro were governed by the hydrophilicity of the polymer matrix, and the porous architecture was controlled by the amount and type of porogen used. A continuous phase macroporosity was obtained using a novel CaCl2 • 6H2O porogen. Dynamic culture conditions increased cell invasion, but decreased cell numbers and osteogenicity, within the scaffolds. Osteogenic differentiation in static cultures and ectopic bone formation in cell seeded scaffolds were enhanced in composites, with 30 wt-% of bioactive glass filler.

Titaanisen valkaisutornin korjaussuunnitelma

Tämän työn tarkoituksena on poistaa toistuvasti esiintyneet vauriot titaanisessa valkaisutornissa Kuusankosken paperitehtailla. Vauriot esiintyivät melko pian käyttöönoton jälkeen ja niitä esiintyi toistuvasti jokaisen korjauksen jälkeen. Jatkuvatoimisen prosessin vuoksi käyttökatkokset eivät olleet suotavia. Aikataulu suunnittelulle ja korjaukselle oli erittäin tiukka, jolloin kenttämittauksia ei ollut mahdollista tehdä laskelmien tueksi. Tämän vuoksi tähän työtön parhaiten soveltuvaksi menetelmäksi valittiin FEA. Alkuperäisessä rakenteessa pääsäiliöön oli hitsattu pintatasku, jota käytettiin välisäiliönä varastoimaan suuri määrä vaarallista nestettä. Tämä aiheutti valkaisutornin vaipalle murtumia ja vuotoja sekä suuronnettomuuden riskin koko valkaisutornille. Kuormitustietojen puutteesta johtuen kuormitukset mallinnettiin virtuaalisesti FE-menetelmällä ja analyyttisin keinoin. Kuormitusten suuruudet arvioitiin konservatiivisesti. Tämän työn tärkein oivallus oli määritellä uudelleen pintataskun toiminto siten, että sitä ei enää käytetty nesteen välivarastona, vaan ohjaimena nesteelle. Tämä innovatiivinen ongelmankorjauskonsepti on havaittu onnistuneeksi, koska vaurioita ei ole enää esiintynyt viimeisimmän korjauksen jälkeen.

Creating customer relationship management concept for engineering and service business

Customer relationship management has been one essential part of marketing for over 20 years. Today’s business environment is fast changing, international and highly competitive, and that is why the most important factor for long-term profitability is one-to-one customer relationships. However, managing relationships and serving customers that are profitable has been always challenging. In this thesis the objective was to define the main obstacles that the case company must overcome to succeed in CRM. Possible solutions have also been defined. The main elements of the implementation i.e. people, processes and technologies, can clearly be found behind these matters and solutions. This thesis also presents theoretical information about CRM and it is meant to act as a guide book inside the organisation to spread information about CRM for those who are not so familiar with the topic.

Imprecise measurements in quantum mechanics

In this thesis the structure and properties of imprecise quantum measurements are investigated. The starting point for this investigation is the representation of a quantum observable as a normalized positive operator measure. A general framework to describe measurement inaccuracy is presented. Requirements for accurate measurements are discussed, and the relation of inaccuracy to some optimality criteria is studied. A characterization of covariant observables is given in the case when they are imprecise versions of a sharp observable. Also the properties of such observables are studied. The case of position and momentum observables is studied. All position and momentum observables are characterized, and the joint positionmomentum measurements are discussed.