抄録
In multi model production, production cost is higher than that in mass production because of deterioration of production Lead Time and productivity. Therefore, it is more important to reduce production cost by improving operations and facilities to improve work-piece flow. We use cost analysis to know direction of improvement but exiting cost accounting method has two problems. First, it is difficult to specify the operation we need to improve because it accounts cost by each resource. Second, it cannot evaluate LT by cost. Also, Activity Based Costing method, which accounts cost by activity, has a problem that its target is only the activity which can reflect cost driver. So, we designed new cost construction to specify the operation, which is needed to improve, by cost. In addition, we developed a system which can get activity performance directly in order to get all activity cost data. Furthermore, we enabled to evaluate LT by cost by considering time value.
| 元の言語 | English |
|---|---|
| ホスト出版物のタイトル | 21st International Conference on Production Research: Innovation in Product and Production, ICPR 2011 - Conference Proceedings |
| 出版者 | Fraunhofer-Verlag |
| ISBN（印刷物） | 9783839602935 |
| 出版物ステータス | Published - 2011 |
| イベント | 21st International Conference on Production Research: Innovation in Product and Production, ICPR 2011 - Stuttgart 継続期間: 2011 7 31 → 2011 8 4 |
Other
| Other | 21st International Conference on Production Research: Innovation in Product and Production, ICPR 2011 |
|---|---|
| 市 | Stuttgart |
| 期間 | 11/7/31 → 11/8/4 |
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ASJC Scopus subject areas
- Control and Systems Engineering
- Computer Science Applications
- Industrial and Manufacturing Engineering
これを引用
A study on direct-ABC for specifying the factor of aggregating production cost. / Nakayama, Kagehisa; Fujita, Hiroshi; Ryu, Seung Jin; Katahono, Naomi; Onari, Hisashi.
21st International Conference on Production Research: Innovation in Product and Production, ICPR 2011 - Conference Proceedings. Fraunhofer-Verlag, 2011.研究成果: Conference contribution
}
TY - GEN
T1 - A study on direct-ABC for specifying the factor of aggregating production cost
AU - Nakayama, Kagehisa
AU - Fujita, Hiroshi
AU - Ryu, Seung Jin
AU - Katahono, Naomi
AU - Onari, Hisashi
PY - 2011
Y1 - 2011
N2 - In multi model production, production cost is higher than that in mass production because of deterioration of production Lead Time and productivity. Therefore, it is more important to reduce production cost by improving operations and facilities to improve work-piece flow. We use cost analysis to know direction of improvement but exiting cost accounting method has two problems. First, it is difficult to specify the operation we need to improve because it accounts cost by each resource. Second, it cannot evaluate LT by cost. Also, Activity Based Costing method, which accounts cost by activity, has a problem that its target is only the activity which can reflect cost driver. So, we designed new cost construction to specify the operation, which is needed to improve, by cost. In addition, we developed a system which can get activity performance directly in order to get all activity cost data. Furthermore, we enabled to evaluate LT by cost by considering time value.
AB - In multi model production, production cost is higher than that in mass production because of deterioration of production Lead Time and productivity. Therefore, it is more important to reduce production cost by improving operations and facilities to improve work-piece flow. We use cost analysis to know direction of improvement but exiting cost accounting method has two problems. First, it is difficult to specify the operation we need to improve because it accounts cost by each resource. Second, it cannot evaluate LT by cost. Also, Activity Based Costing method, which accounts cost by activity, has a problem that its target is only the activity which can reflect cost driver. So, we designed new cost construction to specify the operation, which is needed to improve, by cost. In addition, we developed a system which can get activity performance directly in order to get all activity cost data. Furthermore, we enabled to evaluate LT by cost by considering time value.
KW - Activity base costing
KW - Cost accounting
KW - Direct activity
KW - Lead time cost
KW - Product cost
UR - http://www.scopus.com/inward/record.url?scp=84923386904&partnerID=8YFLogxK
UR - http://www.scopus.com/inward/citedby.url?scp=84923386904&partnerID=8YFLogxK
M3 - Conference contribution
AN - SCOPUS:84923386904
SN - 9783839602935
BT - 21st International Conference on Production Research: Innovation in Product and Production, ICPR 2011 - Conference Proceedings
PB - Fraunhofer-Verlag
ER -