Estimation of cellular manufacturing cost components using simulation and activity-based costing

Article English OPEN
Savory, Paul; Williams, Robert;
  • Publisher: OmniaScience
  • Journal: Journal of Industrial Engineering and Management (issn: 2013-8423, eissn: 2013-0953)
  • Publisher copyright policies & self-archiving
  • Related identifiers: doi: 10.3926/jiem.v3n1.p68-86, doi: 10.3926/jiem..v3n1.p68-86
  • Subject: simulation, activity-based accounting, cost estimation, cellular manufacturing, group technology | HF5001-6182 | Business | group technology | simulation | activity-based accounting | H | T55.4-60.8 | HF1-6182 | Commerce | cost estimation | cellular manufacturing | Social Sciences | Industrial engineering. Management engineering
    • ddc: ddc:650
    acm: ComputerApplications_COMPUTERSINOTHERSYSTEMS

It can be difficult estimating all of the cost components that are attributed to a machined part.  This problem is more pronounced when a factory uses group technology manufacturing cells as opposed to a functional or process layout of a job shop.  This paper ... View more
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