publication . Article . 2010

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

Savory, Paul;
Open Access
  • Published: 01 Jun 2010 Journal: Journal of Industrial Engineering and Management, volume 3 (issn: 2013-8423, eissn: 2013-0953, Copyright policy)
  • Publisher: Omnia Publisher SL
  • Country: Spain
Abstract
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 describes how activity-based costing (ABC) concepts can be integrated into a discrete-event simulation model of a U-shaped manufacturing cell producing a part family with four members. The simulation model generates detailed Bills of Activity for each part type and includes specific information about the cost drivers and cost pools. The enhanced model output can be used for cost estimation and analysis, manuf...
Subjects
free text keywords: :Economia i organització d'empreses::Direcció d'operacions [Àrees temàtiques de la UPC], Production management, Simulation, Activity-based accounting, Cost estimation, Cellular manufacturing, Group technology, Producció -- Direcció i administració -- Mètodes de simulació, Strategy and Management, Industrial and Manufacturing Engineering
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