A study on direct-ABC for specifying the factor of aggregating production cost

Kagehisa Nakayama, Hiroshi Fujita, Seung Jin Ryu, Naomi Katahono, Hisashi Onari

    研究成果: Conference contribution

    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 312011 8 4

    Other

    Other21st International Conference on Production Research: Innovation in Product and Production, ICPR 2011
    Stuttgart
    期間11/7/3111/8/4

    Fingerprint

    Costs
    Cost accounting
    Deterioration
    Productivity

    ASJC Scopus subject areas

    • Control and Systems Engineering
    • Computer Science Applications
    • Industrial and Manufacturing Engineering

    これを引用

    Nakayama, K., Fujita, H., Ryu, S. J., Katahono, N., & Onari, H. (2011). A study on direct-ABC for specifying the factor of aggregating production cost. : 21st International Conference on Production Research: Innovation in Product and Production, ICPR 2011 - Conference Proceedings Fraunhofer-Verlag.

    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

    Nakayama, K, Fujita, H, Ryu, SJ, Katahono, N & Onari, H 2011, A study on direct-ABC for specifying the factor of aggregating production cost. : 21st International Conference on Production Research: Innovation in Product and Production, ICPR 2011 - Conference Proceedings. Fraunhofer-Verlag, 21st International Conference on Production Research: Innovation in Product and Production, ICPR 2011, Stuttgart, 11/7/31.
    Nakayama K, Fujita H, Ryu SJ, Katahono N, Onari H. A study on direct-ABC for specifying the factor of aggregating production cost. : 21st International Conference on Production Research: Innovation in Product and Production, ICPR 2011 - Conference Proceedings. Fraunhofer-Verlag. 2011
    Nakayama, Kagehisa ; Fujita, Hiroshi ; Ryu, Seung Jin ; Katahono, Naomi ; Onari, Hisashi. / A study on direct-ABC for specifying the factor of aggregating production cost. 21st International Conference on Production Research: Innovation in Product and Production, ICPR 2011 - Conference Proceedings. Fraunhofer-Verlag, 2011.
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