Estimation of cellular manufacturing cost components using simulation and activity-based costing
نویسندگان
چکیده
منابع مشابه
Estimation of cellular manufacturing cost components using simulation and activity-based costing
It can be difficult estimating all of the cost components that are attributed to a machined part. This problem is more pronounced when a factory uses group technology manufacturing cells as opposed to a functional or process layout of a job shop. This paper describes how activity-based costing (ABC) concepts can be integrated into a discreteevent simulation model of a U-shaped manufacturing cel...
متن کاملAnalysis and estimation of the cost of educating students with Activity Based Costing approach (ABC)
One of the main goals of a medical education transition program is to estimate the cost of educating a student. The aim of this study was to estimate the final cost of student’s education in the Tabriz School of Management and Medical Informatics. The present study used the Activity Based Costing method (ABC) to calculate the cost of student education in the academic year 2015-16. After identif...
متن کامل2000: the Merger of Discrete Event Simulation with Activity Based Costing for Cost Estimation in Manufacturing Environments
Activity based costing (ABC) has revolutionized product costing, planning, and forecasting in the last decade. It is based on a philosophy of estimation that: it is better to be approximately right, than precisely wrong. The philosophy of discrete-event simulation modeling follows a similar tack, where statistical inference and the stochastic nature of processes are used to replicate the beha...
متن کاملIntegrating Activity-based Costing and Economic Value Added in Manufacturing
* 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...
متن کاملDetermine of cost drivers in Activity Based Costing method of hospital services
Determination of Cost Drivers through Activity Based Costing Method in Determination of Hospital Services Costs Meshkani Zahra1, Reza Pour Aziz2, Alipour Vahid3, Farabi Hero1*, Mazdaki Alireza4, Hakimi Narges5 1. Ph.D. Student in Health Economics, Health Management and Economics Research Centre, Iran University of Medical Sciences, Tehran, Iran 2. Associate Professor, Health Management an...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Journal of Industrial Engineering and Management
سال: 2010
ISSN: 2013-0953,2013-8423
DOI: 10.3926/jiem.2010.v3n1.p68-86