Object-oriented Modeling of Manufacturing Resources Using Work Study Inputs

Hedman, Richard; Sundkvist, Robin; Almström, Peter; Kinnander, Anders

doi:10.1016/j.procir.2013.06.013

Cited by 5 publications

(2 citation statements)

References 9 publications

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“…TDABC is presented as a simpler and more affordable system than the traditional ABC approach, simplifying the costing process and eliminating the need of surveys and interviews as required in an ABC (Kaplan & Anderson, 2007). TDABC was created to address the difficulties faced by the implementation of ABC models and uses duration drivers instead of transaction drivers which can be easily revised when conditions change (Everaert & Bruggeman, 2007;Hedman, Sundkvist, Almström & Kinnander, 2013;Hoozée & Bruggeman, 2010).…”

Section: Time-driven Activity Based Costingmentioning

confidence: 99%

Application of the TDABC model in the logistics process using different capacity cost rates

Afonso

Santana

2016

JIEM

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Abstract:Purpose: The understanding of logistics process in terms of costs and profitability is a complex task and there is a need of more research and applied work on these issues. In this research project, the concepts underlying Time-Driven Activity Based Costing (TDABC) have been used in the context of logistics costs.Design/methodology/approach: A Distribution Centre of wood and carpentry related materials has been studied. A multidisciplinary team has been composed to support the project including the researchers and three employees of the company responsible for accounting, logistics and warehousing. The design and implementation of the costing model asked for a deep understanding of the different tasks and processes that should be considered. Accordingly, a TDABC model for the logistics function was developed. Findings:The cost model presented here is supported on a series of time equations designed for the logistics function which allow the analysis and discussion of costs and profitability of different cost objects namely, products, clients, distribution channels, processes and activities. The cost of unused capacity and the effectiveness of logistics processes are also highlighted in this model. Research limitations/implications:In a case study, results and implications cannot be directly or immediately generalized. Nevertheless, the proposed time equations and cost model can be -1003-Journal of Industrial Engineering and Management -http://dx.doi. org/10.3926/jiem.2086 easily adapted to explain other types of logistics functions and it gives the foundations or other TDABC models with more than one capacity cost rate. Practical implications:The TDABC model developed in this case study can be used in similar cases and as a basis for the analysis of logistics costs in other logistics processes. Furthermore, managers can rely on the proposed approach to analyze products' profitability and logistics cost structure.Originality/value: In this case, different capacity cost rates were computed in order to reflect appropriately the logistics function which was presented in two different processes: internal logistics and distribution. These processes have specific resources allocated and should be measured differently. This is in line with Anderson (2004, 2007) who have suggested a more complex TDABC model with more than one capacity cost rate for these situations.

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Section: Time-driven Activity Based Costingmentioning

confidence: 99%

Application of the TDABC model in the logistics process using different capacity cost rates

Afonso

Santana

2016

JIEM

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“…This approach also incorporates extensions to existing STEP-NC standards for defining machine tool resources and is embodied in the ISO14649-201 (2011) standard. In addition, Hedman et al (2013) used object-oriented (OO) modelling of manufacturing resources with work study inputs as a method to enhance resource utilisation. STEP-NC provides a method to describe a product model throughout its life cycle (Giachetti 1999) and has been a major instigator in developing machine tool data models for representing information from a resource and kinematic viewpoint.…”

Section: Data Modelsmentioning

confidence: 99%

Development of a data model and a prototype information sharing platform for DEMAT machine tools

Dhokia

Zhang

Nassehi

et al. 2014

International Journal of Computer Integrated Manufacturing

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The design of typical CNC machine tools has remained relatively static over the last thirty years, and gradual improvements can be classified as being evolutionary. The emerging concept of a dematerialised CNC machine tool extenuates from the need to reduce machine tool raw material use in terms of mass by up to 60%. An important requirement for this concept is a detailed catalogue of machine tool parts that links individual components, their attributes and functionalities to ensure that all mass in a machine tool adds value. This article describes DEMAT machine tools and presents research pertaining to the development of a data model and a novel information-sharing platform (ISP) that supports and enables the design of a dematerialised machine tool. It provides a unique approach to design and life cycle monitoring of machines. An experimental software system has been developed using UML machine tool data models implemented as Java classes, and an SQL database is used to store machine tool component data. The database has been populated with typical machine tool components to demonstrate the functionality of the prototype ISP, when developing DEMAT machine tools.

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Modeling of Vibrational-Centrifugal Strengthening for Functional Surfaces of Machine Parts

Stupnytskyy,

Kusyi,

Dragašius

et al. 2023

Lecture Notes in Mechanical Engineering

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Object-oriented Modeling of Manufacturing Resources Using Work Study Inputs

Cited by 5 publications

References 9 publications

Application of the TDABC model in the logistics process using different capacity cost rates

Application of the TDABC model in the logistics process using different capacity cost rates

Development of a data model and a prototype information sharing platform for DEMAT machine tools

Modeling of Vibrational-Centrifugal Strengthening for Functional Surfaces of Machine Parts

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