1999
DOI: 10.1016/s0925-5273(98)00204-7
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Application of discrete event simulation to the activity based costing of manufacturing systems

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Cited by 103 publications
(53 citation statements)
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“…Está centrado en el aspecto cuantitativo y cualitativo de la «actividad», antes que en el centro de costo, departamento, sección o estructura organizativa [47]. Los pasos del costeo basado en la actividad [48] se sintetizan en: definir los objetivos de costos; asignar centros de costos (optativo); definir criterios para la distribución de costos indirectos; generar la distribución de costos indirectos por centro de costos; identificar actividades por centro de costos, los diagramas IDEF0 permiten hacerlo [49], [50], [51]; asignar costos a cada actividad; en la Figura 9, se muestran el conjunto de entradas y salidas de la unidad funcional.…”
Section: Figura 8 Notación Gráfica De Idef0unclassified
“…Está centrado en el aspecto cuantitativo y cualitativo de la «actividad», antes que en el centro de costo, departamento, sección o estructura organizativa [47]. Los pasos del costeo basado en la actividad [48] se sintetizan en: definir los objetivos de costos; asignar centros de costos (optativo); definir criterios para la distribución de costos indirectos; generar la distribución de costos indirectos por centro de costos; identificar actividades por centro de costos, los diagramas IDEF0 permiten hacerlo [49], [50], [51]; asignar costos a cada actividad; en la Figura 9, se muestran el conjunto de entradas y salidas de la unidad funcional.…”
Section: Figura 8 Notación Gráfica De Idef0unclassified
“…However, no quantitative results and the structure of the model used are given. Spedding and Sun (1999) highlighted the affinity between ABC and DES. They implemented various case studies using WITNESS (Witness 1996) (a visually interactive simulation software) for PCA production.…”
Section: Related Workmentioning
confidence: 99%
“…Quality issues in terms of manufacturing defects is one of the major concerns in printed circuit assembly 1 (PCA) manufacturing since they increase the product lead time and cost and can decrease product reliability (Dusek and Hunt 2003) due to extra activities during detection and further elimination of the defects. Although some software tools have been developed to support this problem (Palaniswami and Hassan 1988;Senechal and Tahon 1998;Spedding and Sun 1999;Chan and Spedding 2001;Chan and Spedding 2003;Siemiatkowski and Przybylski 2006;Tan, Shen et al 2007), they fail to cover the complete range of issues i.e. time, cost and reliability.…”
Section: Introductionmentioning
confidence: 99%
“…By conducting a simulation, using accurate model will reduce and eliminate the risk associated with their new investment. Many of researchers [1][2][3][4][5][6] try to use different simulation approaches to support this claim. Most of the industries based on discrete events nature.…”
Section: Introductionmentioning
confidence: 99%