Application of discrete event simulation to the activity based costing of manufacturing systems

Article Abstract:

Discrete Event Simulation is employed to assess Activity Based Costing (ABC) of a manufacturing system. ABC is a method used to solve many of the limitations of traditional cost system. This accounting method involves the breakdown of the individual activities of a system and costing of the amount of time and resources spent on each procedure of the manufacture of a product. A semi-automated Printed Circuit Board assembly line is modeled by using WITNESS, a visual interactive simulation software. The applications of ABC in the manufacturing industry and the results are discussed.

Cost Accounting, Methods, Usage, Accounting and auditing, Accounting, Simulation methods, Simulation, Discrete-time systems, Discrete time systems

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Performance and partnership in global manufacturing-modelling frameworks and techniques

Article Abstract:

Two related analytical models for quantifying manufacturing performance and partnership synergy in a global context are presented. These models represent general frameworks that are applicable in different industries. The first model seeks to measure, compare and project a company's manufacturing performance if it supplies to a specific market using products manufactured in various locations, while the other aims to evaluate quantitatively and qualitatively the synergy between vendors and customers, contractors and suppliers, licensers and licensees and co-manufacturers.

MISCELLANEOUS MANUFACTURING INDUSTRIES, Manufacturing NEC, All Other Miscellaneous Manufacturing, Models, Performance, Management, Partnership, Partnerships

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