Activity-based cost estimation in a push/pull advanced manufacturing system

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dc.contributor.authorOzbayrak, M
dc.contributor.authorAkgun, M
dc.contributor.authorTurker, AK
dc.date.accessioned2020-06-25T17:40:11Z
dc.date.available2020-06-25T17:40:11Z
dc.date.issued2004
dc.departmentKırıkkale Üniversitesi
dc.description.abstractThe objective of this paper is to estimate the manufacturing and product costs by using activity-based costing (ABC) method in an advanced manufacturing system that is run under either material requirements planning (MRP) or just in time (JIT) system. ABC is a method that can overcome many of the limitations of traditional costing systems. This paper reports and discusses the implementation of the ABC alongside a mathematical and simulation model to estimate the manufacturing and product cost in an automated manufacturing system. The potential effects of manufacturing planning and control strategies implemented on financial structure of the manufacturing system are initially analysed. ABC has been used to model the manufacturing and product costs. An extensive analysis has been carried out to calculate the product costs under the two strategies. The comparison of the two strategies in terms of effects on the manufacturing and product costs are carried out to highlight the difference between the two strategies. (C) 2003 Elsevier Science B.V. All rights reserved.en_US
dc.identifier.citationclosedAccessen_US
dc.identifier.doi10.1016/S0925-5273(03)00067-7
dc.identifier.endpage65en_US
dc.identifier.issn0925-5273
dc.identifier.issn1873-7579
dc.identifier.issue1en_US
dc.identifier.scopus2-s2.0-0242578562
dc.identifier.scopusqualityQ1
dc.identifier.startpage49en_US
dc.identifier.urihttps://doi.org/10.1016/S0925-5273(03)00067-7
dc.identifier.urihttps://hdl.handle.net/20.500.12587/3336
dc.identifier.volume87en_US
dc.identifier.wosWOS:000188762400005
dc.identifier.wosqualityQ1
dc.indekslendigikaynakWeb of Science
dc.indekslendigikaynakScopus
dc.language.isoen
dc.publisherElsevier Science Bven_US
dc.relation.ispartofInternational Journal Of Production Economics
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanıen_US
dc.rightsinfo:eu-repo/semantics/closedAccessen_US
dc.subjectmanufacturing planning and controlen_US
dc.subjectMRPen_US
dc.subjectJITen_US
dc.subjectpushen_US
dc.subjectpullen_US
dc.subjectmanufacturing costen_US
dc.subjectactivity-based costingen_US
dc.titleActivity-based cost estimation in a push/pull advanced manufacturing systemen_US
dc.typeArticle

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