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2010, vol. 3, núm. 1 >

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Citació: Savory, Paul. Estimation of cellular manufacturing cost components using simulation and activity-based costing. "Journal of Industrial Engineering and Management", Juny 2010, vol. 3, núm. 1, p. 68-86.
Títol: Estimation of cellular manufacturing cost components using simulation and activity-based costing
Autor: Savory, Paul
Editorial: School of Industrial and Aeronautic Engineering of Terrassa (ETSEIAT). Universitat Politècnica de Catalunya (UPC)
Tipus de document: Article
Resum: It can be difficult estimating all of the cost components that are attributed to a machined part. This problem is more pronounced when a factory uses group technology manufacturing cells as opposed to a functional or process layout of a job shop. This paper describes how activity-based costing (ABC) concepts can be integrated into a discrete-event simulation model of a U-shaped manufacturing cell producing a part family with four members. The simulation model generates detailed Bills of Activity for each part type and includes specific information about the cost drivers and cost pools. The enhanced model output can be used for cost estimation and analysis, manufacturing cell design, part scheduling and other manufacturing decision processes that involve economic considerations. Although the scope of this effort is restricted to a small scale manufacturing cell, the costing concepts have general applicability to manufacturing operations at all levels.
ISSN: 2013-0953
Dipòsit legal: B-28744-2008
URI: http://hdl.handle.net/2099/9215
Apareix a les col·leccions:2010, vol. 3, núm. 1
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