Operations Research, Systems Engineering and Industrial Engineering Commons^™

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 …