Competitiveness in industry indicates that effort is required to evaluate manufacture facilities in terms of unit cast-based approach. The. objective of this paper is to estimate the different manufacturing costs for the alternative manufacturing facilities using an activity-based cost (ABC) model. First, this paper reports and discusses the implementation of the ABC in manufacturing. Second, the potential effects of selecting manufacturing facilities implemented on financial structure are presented alongside a case study. The comparison of the different alternative manufacturing facilities in terms of the manufacturing costs highlight the benefits and the accuracy of using ABC as a base for estimating manufacturing costs and a valuable tool for decision making procedure

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Industries always face severe crisis by increased scrap rate, so they are continually striving to improve process quality by reducing defective parts and controlling setup procedures for critical processes. This work concentrates on the thermoforming process of a bathtubs factory that consists of four processes: thermoforming, spray, refine and packaging. The main problem in the thermoforming process is the differences in the acrylic sheets thickness. So, this work presents a procedure applied on the thermoforming process to determine the best setup factors such as temperature, time and other independent factors of ovens, which effect on the acrylic sheets thickness. An algorithm was developed called the Best Setup (BS), is used to determine the process setup factors to eliminate the defective parts. BS combines orthogonal experimental design with ANOVA that is a suitable technique for testing the hypothesis about the mean. Also applies an optimization design for variables defined by quality control engineers.

Factories of today are stuck in severe crisis, so continually striving to improve process quality to reduce both time and costs and add more control procedures to processes. Lean Six Sigma (LSS) derives from Lean thinking and mathematical use of sigma in statistics as a standard deviation for measuring variability; using DMAIC and process mapping to reduce process variation. The LSS process pervades all business aspects such as management, design, production and customer satisfaction. The chronic problems have a solution in the new LSS using timed place Petri net (TPPN), which is a graphical tool used to control and model functional, information, dynamic behavior and decisions aspects of the interrelationship between processes to understand where and how improvements might be made. So, it help in eliminating the causes of problems that absorb resources and create no value to satisfy customer and commensurate with his needs to reduce the discrepancies between actual and planned. Value stream mapping (VSM) is LSS tool used to map the current state and to identify source of waste to eliminate, and map the future state. To quantify the benefits gained from using the new LSS tool in the value stream mapping, a TPPN model was developed to provide the VSM with online data, to get a dynamic VSM which make a continuous system control. This work addresses the application of LSS concepts using TPPN to the continuous production processes sector with a focus on the ceramic industry.