3)Special Tooling:[Group: Tool]
[Old]
Special tooling is designed to reduce requirements for direct labor hours and costs, speed production and improve techniques, tolerances, and finished parts. The term includes jigs, dies, fixtures, molds, patterns, special gauges and special test equipment used in the production of end items. The term does not include general purpose tools, capital equipment, expendable tools, small hand tools, tools acquired before the contract, replacement tools, and items of tooling that are usable for the production of items not required under the contract.
(D. Oyer, Pricing and Cost Accounting, Second Edition, pg.145)
Special tooling is designed to reduce requirements for direct labor hours and costs, speed production and improve techniques, tolerances, and finished parts. The term includes jigs, dies, fixtures, molds, patterns, special gauges and special test equipment used in the production of end items. The term does not include general purpose tools, capital equipment, expendable tools, small hand tools, tools acquired before the contract, replacement tools, and items of tooling that are usable for the production of items not required under the contract.
(D. Oyer, Pricing and Cost Accounting, Second Edition, pg.145)
[New][Better]
Special tooling is that which is designed and built
for a specific application, such as a specific product or family of products. Delivery on such tooling
may be several weeks, and tooling costs are relatively high.
(Kutz M.,
Mechanical Engineer's Handbook, Manufacturing and Management, 3rd Edition,
P.104)
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