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Full-Text Articles in Operations Research, Systems Engineering and Industrial Engineering
Combining Activity-Based Costing With The Simulation Of A Cellular Manufacturing System, Paul Savory, Robert Williams, Rodney Rassmuseun
Combining Activity-Based Costing With The Simulation Of A Cellular Manufacturing System, Paul Savory, Robert Williams, Rodney Rassmuseun
Department of Industrial and Management Systems Engineering: Faculty Publications
This paper presents an integrated simulation and activity-based management approach for determining the best sequencing scheme for processing a part family through a manufacturing cell. The integration is illustrated on a loop or U-shaped manufacturing cell and a part family consisting of four part types (A, B, C, and D). Production requirements for the cell demand that part batches be processed one type at a time. For example, all part A’s are processed until weekly demand is met, then part B’s, etc. The objective of this example is to determine the best part sequence (e.g., ABCD, DCBA or CABD). In …
An Integrated Approach To Simulation And Activity-Based Costing For Evaluating Alternative Manufacturing Cell Designs, Robert Williams, Paul Savory, Rodney Rasmussen
An Integrated Approach To Simulation And Activity-Based Costing For Evaluating Alternative Manufacturing Cell Designs, Robert Williams, Paul Savory, Rodney Rasmussen
Department of Industrial and Management Systems Engineering: Faculty Publications
One effective technique for improving manufacturing efficiency involves the application of group technology part families and manufacturing cells. Selection of the best or optimum configuration of the manufacturing cell relies on the experience and judgment of the cell designer. This paper describes how activity-based costing (ABC) concepts can be integrated into a discrete-event simulation model and be used to evaluate manufacturing cell configurations. The output of the combined ABC simulation model provides a detailed “Bill of Activity” which allows the cell designer to consider costs as a critical factor in the cell design problem. Alternative cell configurations studied in this …