چکیده مقاله
In the last two decades traditional cost accounting practices have been unable to respond to the changing information needs of manufacturing management Activity Based Costing ABC is a method which can solve many of the limitations of traditional cost systems This method of accounting involves the breaking down of the individual activities and costing of the amount of time spent on each step of the manufacture of a product This paper presents an integrated simulation and activitybased costing approach for computing the accurate cost of products The case of this study is based on a specific pressing line 2000 ton in industry forging Furthermore, this paper illustrates how Discrete Event Simulation may be used to evaluate the ABC of a manufacturing system A visual interactive simulation software VISUAL SLAM AND AWESIM VSA is used to model a semi automated pressing line Finally, the simulation model was verified and validated against actual system by independent t test In addition, all repair, maintenance, inspection activities, etc are included in the simulation model
کلیدواژهها
نویسندگان
K Rezaie
Assistant Professor of Industrial Engineering Department of Faculty of Engineering University of Tehran
B Ostadi
MSc of Industrial Engineering, Department of Faculty of Engineering University of Tehran
M Rabbani
Assistant Professor of Industrial Engineering Department of Faculty of Engineering University of Tehran
شیوه ارجاع
Rezaie, K and Ostadi, B and Rabbani, M,1384,Activity-Based Costing Approach in Manufacturing Systems Using Simulation Method,01st Tehran International Congress on Manufacturing Engineering (TICME2005),Tehran
ارائهشده در
مجموعه مقالات اولین کنفرانس بین المللی و هفتمین کنفرانس ملی مهندسی ساخت و تولید1 فروردین 1384 · تهران