Activity-Based Standard Costing Product-Mix Decision in the Future Digital Era: Green Recycling Steel-Scrap Material for Steel Industry

Tsai, Wen Hsien; Shu, Lan; Huang, Cheng Tsu

doi:10.3390/su11030899

Cited by 21 publications

(36 citation statements)

References 44 publications

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“…Researches of scientists are also devoted to environmental issues and the role of digital technologies in solving emerging problems in this field (Geliskhanov, Yudina, & Babkin, 2018;Tsai, Lan, & Huang, 2019).…”

Section: Resultsmentioning

confidence: 99%

Institutions Of Networking In The Cross-Industry Digital Projects

Simchenko¹

2020

European Proceedings of Social and Behavioural Sciences

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Section: Resultsmentioning

confidence: 99%

Institutions Of Networking In The Cross-Industry Digital Projects

Simchenko¹

2020

European Proceedings of Social and Behavioural Sciences

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“…This concept is integrated into ERP and MES (Manufacturing Execution Systems) for achieving efficient production management in digital environments, and a case study is conducted in a steel factory, which adapts the complicated recycling of steel-scrap material. Another case study is presented in [18], where the authors propose a methodological framework for flexible design of remanufacturing systems to improve the economic performance based on remanufacturing laptop computers for the Cambodian market.…”

Section: Methodsmentioning

confidence: 99%

“…This costing tool could enhance the business operating abilities of quality, cost, delivery, service, resources, and productivity in a modern smart factory that uses high-tech unmanned vehicles, advanced robots, various sensors, etc. [18].…”

Section: Costs Managementmentioning

confidence: 99%

Is It Possible to Manage the Product Recovery Processes in an ERP? Analysis of Functional Needs

2019

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In today's business environment, different factors make product return and product recovery increasingly more important in order to recover value and increase the company's profitability. In such an environment, where sustainability concerns and awareness of environmental responsibility in industrial production has considerably grown, reverse logistics (RL) becomes more relevant and, thus, its correct management using suitable information systems (IS) is fundamental. Nevertheless, today's IS in general, and in Enterprise Resources Planning (ERP) in particular, are developed based on conventional logistic processes that do not contemplate the specific characteristics of RL. The main objective of this work is to analyze the functional requirements of an IS to manage product recovery processes that serve as a guide to develop a suitable ERP for RL. The research methodology has been conducted with a qualitative approach, through which the main specific requirements that an IS must meet to manage RL have been stablished, and a data model for the development of solutions to the requirements identified in an ERP system has been proposed. For the development in the ERP it is recommended to start with the requirement of RBOM (Reverse Bill Of Materials) management, since it is the most complex development and has a greater relationship with the rest.

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“…Managers can use this data to detect and optimise no-value added activities. 38 CPPS allow managers to calculate the cost of each order exactly, to monitor the length of the production process and estimate the delivery date reliably because it provides real-time measurements of the consumption rate of resources and the execution time of operations. With more reliable information incorporated into their decision-making processes, SMEs can improve their efficiency and profitability.…”

Section: Research Questionsmentioning

confidence: 99%

The contribution of cyber-physical production systems to activity-based costing in manufacturing. An interventionist research approach

Nota

Matonti

Bisogno

et al. 2020

International Journal of Engineering Business Management

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This study aims to investigate how the use of cyber-physical production systems (CPPS) in small manufacturing firms can facilitate the implementation of the activity-based costing (ABC) method in calculating production costs, thereby increasing the reliability of costing information for decision-making purposes. The collaboration between the research team and managers allowed an in-depth knowledge of the manufacturing problems at the investigated firm, facilitating the analysis of the manufacturing process through both a costing and a managerial perspective. Findings show that the integration of CPPS investments with the ABC method, through real-time measurement of resources by sensors, apps and part programs, leads to useful information about operations, allowing firms to improve performance and reduce resource consumption. As a result, a model of integration between the factory control system, communication network and production system is proposed.

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Activity-Based Standard Costing Product-Mix Decision in the Future Digital Era: Green Recycling Steel-Scrap Material for Steel Industry

Cited by 21 publications

References 44 publications

Institutions Of Networking In The Cross-Industry Digital Projects

Institutions Of Networking In The Cross-Industry Digital Projects

Is It Possible to Manage the Product Recovery Processes in an ERP? Analysis of Functional Needs

The contribution of cyber-physical production systems to activity-based costing in manufacturing. An interventionist research approach

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