Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Business (8)
- Physical Sciences and Mathematics (5)
- Computer Sciences (4)
- Business Administration, Management, and Operations (3)
- Industrial Engineering (3)
-
- Information Security (3)
- Other Operations Research, Systems Engineering and Industrial Engineering (3)
- Aviation (2)
- Operations and Supply Chain Management (2)
- Social and Behavioral Sciences (2)
- Applied Statistics (1)
- Aviation Safety and Security (1)
- Business Analytics (1)
- Communication (1)
- Computer Engineering (1)
- Digital Communications and Networking (1)
- Economics (1)
- Engineering Education (1)
- Finance and Financial Management (1)
- Management Sciences and Quantitative Methods (1)
- Mechanical Engineering (1)
- Organizational Behavior and Theory (1)
- Other Engineering (1)
- Statistics and Probability (1)
- Systems Engineering (1)
- Theory and Algorithms (1)
- Institution
- Keyword
-
- Decision making (3)
- Monte Carlo method (3)
- Computer security (2)
- Linear programming (2)
- Operations research (2)
-
- Simulation (2)
- Activity-based accounting (1)
- Activity-based costing (1)
- Activity-based management (1)
- Adaptation strategy (1)
- Aeronautics--Safety measures (1)
- Air pilots--Air Force (1)
- Air tankers (Military science)--United States (1)
- Airplanes--Air Refueling (1)
- Analysis of variance (1)
- Bootstrap (Statistics) (1)
- Combat--Mathematical models (1)
- Computer hackers--Case studies (1)
- Cost accounting (1)
- Cost analysis (1)
- Cost estimation (1)
- Critical path analysis (1)
- Curricula (1)
- Customer services (1)
- Decision maker workload (1)
- Decision making--Mathematical models (1)
- Decision support systems--Saudi Arabia; Business--Decision making; (1)
- Discriminant analysis (1)
- Economic and social effects (1)
- Economic forecasting (1)
- Publication
- Publication Type
Articles 31 - 32 of 32
Full-Text Articles in Operational Research
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 …