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On a global market with tighter gross margins the focus on product cost have increased. A demand for improved methods within product cost calculations in the product development process is important to sustain competitive. Product cost is a vital part of a company's cost base. During a product development process early stage there is often a lack of established methods and processes for calculation of the product cost. It is especially difficulty to estimate product cost in early stages of the product development process when the uncertainty around the construction of the product is big. That might lead to lack of knowledge around material cost and need of investments occur. The goal with this book is to help, evaluate and support around improvements within the product development projects when it comes to product cost calculation.