Shop Floor Monitoring System for Activity Based Resource Management
نویسندگان
چکیده
Recently, Activity Based Costing (ABC) and ABM (Activity Based Management) have gotten a lot of attention. This paper’s target is the realization of production resource management based on ABM. In order to realize ABRM (Activity Based Resource Management), the analysis of “Activity” and the development of “Monitoring system” are necessary. “Monitoring system” measures the amount of each activity execution. In particular, monitoring of production resource (man, machine, etc.) requires high accuracy of measurement, low introduction cost of monitoring method. In this paper, the new monitoring system, which consists of the estimation logic with “State transition graph”, “Activity relationship diagram” and “Activity-state matrix diagram”, is proposed. As a result of the simulation analysis, the proposed monitoring system has higher monitoring accuracy than the conventional system.
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