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Evaluating Multiple Feature-Based Machining Methods Using an Activity-Based Cost Analysis Model

Evaluating Multiple Feature-Based Machining Methods Using an Activity-Based Cost Analysis Model Int J Adv Manuf Technol (2000) 16:617–623 2000 Springer-Verlag London Limited Evaluating Multiple Feature-Based Machining Methods Using an Activity-Based Cost Analysis Model Y.-J. Tseng and B. C. Jiang Department of Industrial Engineering, Yuan Ze University, Taoyuan Hsien, Taiwan For a designed part, if different sets of features are used for based early manufacturing cost estimation is developed in [1]. machining, the manufacturing costs may vary. In this research, A review of the comparison of traditional cost accounting and the different manufacturing costs for the different feature-based activity-based cost analysis can be found in Park and Kim [2]. machining methods are analyzed using an activity-based cost Cooper and Kaplan [3] analyse activity-based costs in the two model. First, the activities required for machining a set of stages of resource cost and operation cost. Dhavale [4] presents features are analyzed. Second, the activity-related cost for each activity-based costing for a cellular manufacturing system. activity is evaluated based on a consistent time scale. The Ostrenga and Probst [5] present a process value analysis for summation of costs of the activities equals the manufacturing estimating product costs. In the related research in cost esti- cost for producing the part. Finally, the different manufacturing http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png The International Journal of Advanced Manufacturing Technology Springer Journals

Evaluating Multiple Feature-Based Machining Methods Using an Activity-Based Cost Analysis Model

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References (8)

Publisher
Springer Journals
Copyright
Copyright © 2000 by Springer-Verlag London Limited
Subject
Engineering; Industrial and Production Engineering; Media Management; Mechanical Engineering; Computer-Aided Engineering (CAD, CAE) and Design
ISSN
0268-3768
eISSN
1433-3015
DOI
10.1007/s001700070031
Publisher site
See Article on Publisher Site

Abstract

Int J Adv Manuf Technol (2000) 16:617–623 2000 Springer-Verlag London Limited Evaluating Multiple Feature-Based Machining Methods Using an Activity-Based Cost Analysis Model Y.-J. Tseng and B. C. Jiang Department of Industrial Engineering, Yuan Ze University, Taoyuan Hsien, Taiwan For a designed part, if different sets of features are used for based early manufacturing cost estimation is developed in [1]. machining, the manufacturing costs may vary. In this research, A review of the comparison of traditional cost accounting and the different manufacturing costs for the different feature-based activity-based cost analysis can be found in Park and Kim [2]. machining methods are analyzed using an activity-based cost Cooper and Kaplan [3] analyse activity-based costs in the two model. First, the activities required for machining a set of stages of resource cost and operation cost. Dhavale [4] presents features are analyzed. Second, the activity-related cost for each activity-based costing for a cellular manufacturing system. activity is evaluated based on a consistent time scale. The Ostrenga and Probst [5] present a process value analysis for summation of costs of the activities equals the manufacturing estimating product costs. In the related research in cost esti- cost for producing the part. Finally, the different manufacturing

Journal

The International Journal of Advanced Manufacturing TechnologySpringer Journals

Published: Jul 5, 2000

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