Costing improvement of remanufacturing crankshaft by integrating Mahalanobis-Taguchi System and Activity based Costing
نویسندگان
چکیده
منابع مشابه
Process Improvement using Activity-Based Costing
Question: How activity-based costing (ABC) can be used as a process improvement tool to integrate with existing simulation techniques? Purpose: The purpose of this paper is to explore how ABC can be practically used for construction process improvement with the support of discrete event simulation (DES) technique. Research Method: We apply a hypothetical case study on pipe installation inspecti...
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* Earlier version presented at ASEM 98. Accepted to Engineering Management Journal. Abstract This article presents a cost and performance measurement system that integrates activity-based costing (ABC) with the economic value added financial performance measure. This proposed ABC-and-EVA system is a management support tool for managing cost and capital. The integrated ABC-and-EVA system include...
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Activity-Based Costing (ABC) was developed in the mid 1980s by Kaplan and it has been applied very popular in developed countries with obvious advantages. Although ABC system has more advantages than traditional costing (TC) system, but in today’s competitive economic environment it has not met fulfilled provision of sufficient information for decision-making, especially single ABC method ignor...
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ژورنال
عنوان ژورنال: IOP Conference Series: Materials Science and Engineering
سال: 2018
ISSN: 1757-8981,1757-899X
DOI: 10.1088/1757-899x/342/1/012006