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                                       Details for article 2 of 5 found articles
 
 
  Combining Activity-Based Costing with the Simulation of a Cellular Manufacturing System
 
 
Title: Combining Activity-Based Costing with the Simulation of a Cellular Manufacturing System
Author: Savory, Paul A.
Williams, Robert E.
Rasmussen, Rodney R.
Appeared in: Journal of design and manufacturing automation
Paging: Volume 1 (2001) nr. 3 pages 221-229
Year: 2001-07-01
Contents: 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.
Publisher: Taylor & Francis
Source file: Elektronische Wetenschappelijke Tijdschriften
 
 

                             Details for article 2 of 5 found articles
 
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