|
| << vorige | volgende >> |
Tijdschrift beschrijving
Alle jaargangen van het bijbehorende tijdschrift
Alle afleveringen van het bijbehorende jaargang
Alle artikelen van de bijbehorende aflevering
Details van artikel 2 van 5 gevonden artikelen
| Titel: |
Combining Activity-Based Costing with the Simulation of a Cellular Manufacturing System |
| Auteur: |
Savory, Paul A. Williams, Robert E. Rasmussen, Rodney R. |
| Verschenen in: |
Journal of design and manufacturing automation |
| Paginering: | Jaargang 1 (2001) nr. 3 pagina's 221-229 |
| Jaar: |
2001-07-01 |
| Inhoud: |
Discrete-event simulation is one of the most effective techniques for analyzing a manufacturing system. Unfortunately, little attention is given to using simulation models to estimate the economic impact of a proposed system configuration. This paper defines how activity-based costing (ABC) concepts can be incorporated into a discrete-event simulation model. Special emphasis is on demonstrating how decision making can be aided by having the simulation create a detailed “Bill of Activity” describing costs associated with manufacturing a part. The integration of ABC and simulation is illustrated by evaluating the impact of a proposed manufacturing cell configuration. The additional costing information aids in cell design, determining part sequencing and scheduling, and provides a quick evaluation of product mix changes for a part family. |
| Uitgever: |
Taylor & Francis |
| Bronbestand: |
Elektronische Wetenschappelijke Tijdschriften |
Details van artikel 2 van 5 gevonden artikelen
| << vorige | volgende >> |