The thesis presents a cost analysis of the development project of the three-phase meter IE.x
1.3 G3PLC at Iskraemeco d.d., Kranj, with the aim of identifying key cost deviations and
opportunities for optimization. The analysis is based on a comparison of planned and actual
costs, as well as resource consumption throughout the project.
The results indicate that total costs could be reduced through more efficient development
and fewer real-time product errors. Furthermore, the optimal selection of components would
allow for additional savings, as the prices of identical elements varied significantly across
different periods.
In addition to offering technical and economic solutions, the thesis also raises a broader
question regarding the justification of continuing projects within the company. The dilemma
arises as to whether it is reasonable to complete every project at any cost, or whether, in
certain cases, it would be more responsible to consider discontinuation. To this end, the
thesis establishes initial decision-making frameworks for assessing project viability, based
on the monitoring of cost indicators within defined time periods, along with continuous
evaluations of economic justification in relation to project progress and resource
consumption.
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