Feasibility study on the implementation of Mahalanobis-Taguchi system and time driven activity-based costing in electronic industry

Abstract

Electrical and electronic industry is one of Malaysia’s leading industries which covers around 24.5% in manufacturing production sector. With a continuous innovation of the Industry, inductor component gets higher demand from customer and it is good if there is a study to convince that those factors are really significant to the production as well. Meanwhile, the current costing being used is difficult to access the complete activities required for each workstation and need separate analysis to measure the un-used capacity in term of resources and cost. The objective of this work is to clarify the relationship between Mahalanobis-Taguchi system (MTS) and time driven activity-based costing (TDABC) in the electronic industry. The data collection is focused on inductor component by consiedring the historical data in 2018. MTS is used as a method to optimize various parameters while TDABC is used to measure the un-used capacity by constructing the time equation and capacity cost rate. There are 7 parameters considered which are condition of wire, condition of winding, condition of epoxy, condition of core, condition of lead part, condition of marking and condition of soldering. As a result, MTS is successfully developed the normal and abnormal Mahalanobis distance (MD). In February, the normal MD is 0.9998 and the abnormal is 15.6538 with 2 significant parameters with signal to noise is 0.1244. In addition, there are 3 parameters consistently influenced along 10 months such as condition of core, condition of lead part and condition of soldering and 2 parameters are not consistently influenced such as condition of epoxy and condition marking. On the other hand, the total used and un-used capacity of time are 257124.02 minutes and 5217031.43 minutes respectively while the total of used and un-used of cost are MYR6,296,493.10 and MYR6214807.07 respectively. Eventually, this work concludes that both methods are a great tool and feasible to be implemented in the electronic industry.

Development a New Costing Structure in Product and Service Operation Using Time Driven Activity-Based Costing

“…Meanwhile, also developed the time equation, capacity cost rate, capacity utilization and unused capacity in the nursery of palm oil plantation and the manager has alternatives of lowering the cost of production by increasing work capacity and reducing waste costs. Kamil, Zaini and Abu (2021) concluded that Mahalanobis-Taguchi system and TDABC are a great tool and feasible to be implemented in the electronic industry. TDABC was discovered by to be in accordance with actual resource utilisation in the identification of overall costs and identified some activities with added value to the operation.…”

Application of the Mahalanobis-Taguchi System in Renal Profile of the Methadone Flexi Dispensing Program

“…Kamil et al [37] concluded that MTS is a practical method for classification and optimization in the industry. Kamil et al [38] concluded that MTS and TDABC are great tools and feasible to be implemented in the electronic industry. Saad et al [39] developed an MTS-based graphical user interface to analyze and classify normal and abnormal patients under MFlex service for a better monitoring system.…”

Methadone Flexi Dispensing (MFlex) Intelligence System utilizing the Mahalanobis-Taguchi System

“…[11] discovered that a positive rise in SNR implies that the system's quality remained acceptable from February (0.1244) to December (0.4432), after unimportant parameters using MTS. [35] found that MTS is advantageous for classification and optimization in industry. [36] found that MTS and TDABC are a great resource that can be easily used in the electronic industry.…”

“…[35] found that MTS is advantageous for classification and optimization in industry. [36] found that MTS and TDABC are a great resource that can be easily used in the electronic industry. [37] used the MFlex service to make the tracking system better by creating an MTS-based graphical user interface for analyzing and sorting patients into groups of normal and abnormal variants.…”