The use of simulation in activity-based costing for flexible manufacturing systems

Takakuwa, Soemon

doi:10.1145/268437.268657

Cited by 24 publications

(10 citation statements)

References 3 publications

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“…Some models which make use of ABC are presented in literature: in (Takakuwa 1997) a model for flexible manufacturing systems in a simulation framework, models for procurement in (Degraeve et al 2005) and for sourcing strategies in (Degraeve, Roodhooft 2000), a model for best product mix in (Gurses 1999) and for logistic process and tactical production planning in (Comelli et al 2008), a viable instrument for small and medium -Manríquez et al 2014) and for financial cost management in (Qingge 2012), for the cost of carbon in (Tsai et al 2012), for life cycle assessment in green building projects in (Tsai et al 2012). Direct Costing and Activity based Costing in a Farm Management System are explored in (Carli, Canavari 2013).…”

Section: Abc Methodologymentioning

confidence: 99%

Abc Model for Economic Development of a Firm

Ušpurienė

Sakalauskas

Giuliani

et al. 2016

Technological and Economic Development of Economy

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Abstract. The activity-based costing (ABC) in service companies is considered for minimization companies expenses modeling the uncertainty of service demand in the statistical probabilistic way. The two-stage stochastic programming model is formulated and implemented obtaining the deterministic model as a particular case of the stochastic one. The model takes into account the relation among activities better as compared with other known ones, namely, coherently with the ABC system. The model involves a stochastic demand and a relative minimum level to be satisfied. A modified L-shaped algorithm is developed in order to solve this stochastic optimization model. The applications of the model developed to the hospital service and the Crown prosecution service are considered, too.

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Section: Abc Methodologymentioning

confidence: 99%

Abc Model for Economic Development of a Firm

Ušpurienė

Sakalauskas

Giuliani

et al. 2016

Technological and Economic Development of Economy

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“…Simulation techniques have proven to be useful, predominantly in the manufacturing domain, to facilitate cost forecasting for specific parts and products [19]. In general, discrete event models have been recognized as an established approach when it comes to modeling processes and estimating cost [20,21].…”

Section: Simulation Techniquesmentioning

confidence: 99%

Towards circular economy implementation in manufacturing systems using a multi-method simulation approach to link design and business strategy

Lieder

Asif

Rashid

et al. 2017

Int J Adv Manuf Technol

108

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The recent circular economy movement has raised awareness and interest about untapped environmental and economic potential in the manufacturing industry. One of the crucial aspects in the implementation of circular or closedloop manufacturing approach is the design of circular products. While it is obvious that three post-use strategies, i.e., reuse, remanufacturing, and recycling, are highly relevant to achieve loop closure, it is enormously challenging to choose "the right" strategy (if at all) during the early design stage and especially at the single component level. One reason is that economic and environmental impacts of adapting these strategies are not explicit as they vary depending on the chosen business model and associated supply chains. In this scenario, decision support is essential to motivate adaptation of regenerative design strategies. The main purpose of this paper is to provide reliable decision support at the intersection of multiple lifecycle design and business models in the circular economy context to identify effects on cost and CO 2 emissions. The development of this work consists of a systematic method to quantify design effort for different circular design options through a multi-method simulation approach. The simulation model combines an agent-based product architecture and a discrete event closed-loop supply chain model. Feasibility of the model is tested using a case of a washing machine provided by Gorenje d.d. Firstly, design efforts for reuse, remanufacturing, and recycling are quantified. Secondly, cost and emissions of different design options are explored with different business model configurations. Finally, an optimization experiment is run to identify the most cost-effective combination of reused, remanufactured, and recycled components for a business model chosen on the basis of the explorative study results.

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“…Finally, the cell model outputs are added up in the factory cost model, together with the factory overheads and the external material costs, as illustrated in Fig rule that activities in an ABC model should be separated into four categories: facility-sustaining, productsustaining, batch-level and unit-level activities (Cooper and Kaplan, 1991;Spedding and Sun, 1999;Takakuwa, 1997). The factory cost model's tree structure does not include a batch level, however, because the bulkiness of LFW blisks and their low production volumes make automatic batch setup and handling ineffective.…”

Section: Description Lfw Machine Polishing Machinementioning

confidence: 99%

An activity-based-parametric hybrid cost model to estimate the unit cost of a novel gas turbine component

Langmaak

Wiseall

Bru

et al. 2013

International Journal of Production Economics

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The first tool presented in this paper is a generic factory cost model that can estimate various costs at multiple levels of any manufacturing plant. The model is activity-based which means that the cost of each manufacturing operation is calculated and then summed up so that the true £-per-hour factory cost rate as well as the exact unit cost (i.e. manufacturing cost) of an unlimited number of different components can be estimated.The second tool is a scalable cost model that estimates the unit cost of future integrally bladed disc (blisk) designs which are used by the aerospace industry in gas turbine compressors. The tool multiplies the machine cost rates, calculated by the factory cost model, by the operation times derived from blisk scaling rules. As the operation times often depend on the number of blades, the disc diameter and other design variables, many scaling rules are based on the correlation between operation times and certain design parameters. Conversely, the remaining process times are constant because they are independent of the blisk geometry. As future process times can only be estimated and the correlation between operation times and design parameters is never perfect, all operation times have uncertainty distributions. These are cascaded through the model to generate a probability distribution of the unit cost.Through the interactive exchange of detailed cost information at the manufacturing operation level as well as extrapolated operation times, the two cost models facilitate design and manufacturing engineering to concurrently optimise blisk designs and manufacturing processes in terms of cost.

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The use of simulation in activity-based costing for flexible manufacturing systems

Cited by 24 publications

References 3 publications

Abc Model for Economic Development of a Firm

Abc Model for Economic Development of a Firm

Towards circular economy implementation in manufacturing systems using a multi-method simulation approach to link design and business strategy

An activity-based-parametric hybrid cost model to estimate the unit cost of a novel gas turbine component

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