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Other Operations Research, Systems Engineering and Industrial Engineering
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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 …
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
Discrete-event simulation is one of the most effective techniques for analyzing a manufacturing system. Unfortunately, little attention is given to using simulation models to estimate the economic impact of a proposed system configuration. This paper defines how activity-based costing (ABC) concepts can be incorporated into a discrete-event simulation model. Special emphasis is on demonstrating how decision making can be aided by having the simulation create a detailed “Bill of Activity” describing costs associated with manufacturing a part. The integration of ABC and simulation is illustrated by evaluating the impact of a proposed manufacturing cell configuration. The additional costing information aids …