DOI: 10.15282/jmmst.v1i1.197
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Abstract: Remanufacturing is a process that returns the second hand and used product that have theperformance similar or better than the new product. The remanufacturer cannot bepredicting the end of life (EOL) of crankshaft to remanufacture, repair or reject due to thelimited information provided by Original Equipment Manufacturer (OEM) which depend on atraditional inspection to make a decision. Subsequently, Traditional Cost Accounting (TCA)which the manufacturing overhead are driven by the production volume are being…

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