Financial Models and Tools for Managing Lean Manufacturing

Kumar, Sameer; Meade, David

doi:10.1201/9781420013771

Cited by 4 publications

(3 citation statements)

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“…Слиједећи при-мјер "JT International" Сента, и друга предузећа у Србији (као што су нпр. : "Fiat Automobili Srbija -FAS" Крагујевац, Концерн "Бамби-Банат" Београд, "Тигар" Пирот и "Carlsberg Srbija" Челарево) 10 разматрају усвајање и при-мјену неких од леан метода и техника у циљу смањивања оперативних тро-шкова и повећања општег квалитета пословања.…”

Section: примјена леан концепта пословања у развијеним земљама и појеunclassified

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Леан концепт пословања – пут за излазак домаћих предузећа на глобално тржиште // Lean business concept - a way to access domestic companies in global markets

Танасић¹

2014

ACE

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Section: примјена леан концепта пословања у развијеним земљама и појеunclassified

“…10 Подаци преузети: Милосављевић, 2009. 11 Подаци преузети са: званични сајт "TEMPUS project MAS -PLM".…”

Section: анализа могућности увођења леан производње у босанскохерцегоunclassified

Леан концепт пословања – пут за излазак домаћих предузећа на глобално тржиште // Lean business concept - a way to access domestic companies in global markets

Танасић¹

2014

ACE

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“…Many manufacturers have established their own costing methods such as traditional, Throughput costing (TPC), direct costing, order-activity (transactional) and ABC that usually involve materials, labor and overhead costs or based on the experience in costing strategy [1]. However, current traditional costing method is no longer suitable to achieve accurate costs of real-time interactions with human, products and machines of a production that is very versatile.…”

Section: Introductionmentioning

confidence: 99%

Enhancement of Time-Driven Activity–Based Costing (TDABC) by using Simulation in Manufacturing Process towards Industry 4.0

Rahman¹,

Mohamad²,

Rahman³

2019

IJITEE

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The new industrial revolution brings changes to organizations that will need to adapt their system to sustain their business in a highly competitive market. In term of costing, most manufacturers continuously working towards reducing production costs by focusing on activities process improvement and resources as a cost driver. One of the current problems faced by most manufacturers that adopted Time-Driven Activity-Based Costing (TDABC) is lack of combined used of simulation as a tool for validation. Conventional technique also caused users estimated incorrect variables consideration to the costing system. The purpose of this paper is to provide a system for managers or decision makers to analyze results which can significantly reduce production costs by eliminating unnecessary resources with the aid of a simulation model. Simulation was proposed as new approach to determine the optimum results based on the given scenarios. An analysis on how the framework was implemented at an automotive manufacturing company was illustrated the enhancement of TDABC by using simulation. Results of conventional method using Activity Based Costing (ABC) was compared with TDABC where existing production layouts and parameters were maintained. Simulation model was created based on current situation and the results were compared to the old method. The results indicated that simulation can easily be adapted to support the planned and operational TDABC activities. Towards industry 4.0 it was proven that simulation is one of the key technologies in the new industrial revolution. Besides that, TDABC methodology in this research is more accurate and faster, by means of an enhanced decision-making process and supported organization manufacturing system.

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A Profit And Loss Analysis For Make-To-Order Versus Make-To-Stock Policy—a Supply Chain Case Study

Kumar

Nottestad

Macklin

2007

The Engineering Economist

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Financial Models and Tools for Managing Lean Manufacturing

Cited by 4 publications

References 0 publications

Леан концепт пословања – пут за излазак домаћих предузећа на глобално тржиште // Lean business concept - a way to access domestic companies in global markets

Леан концепт пословања – пут за излазак домаћих предузећа на глобално тржиште // Lean business concept - a way to access domestic companies in global markets

Enhancement of Time-Driven Activity–Based Costing (TDABC) by using Simulation in Manufacturing Process towards Industry 4.0

A Profit And Loss Analysis For Make-To-Order Versus Make-To-Stock Policy—a Supply Chain Case Study

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