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

Nota, Giancarlo; Matonti, Gaetano; Bisogno, Marco; Nastasia, Stefania

doi:10.1177/1847979020962301

Cited by 10 publications

(2 citation statements)

References 32 publications

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“…The success of the Industry 4.0 model can be attributed to a tightly integrated system, which is primarily constructed on the CPS platform (Alcácer and Cruz-Machado, 2019; Jazdi, 2014). Cyber-physical production system (CPPS) integrates CPS and information technology that provides additional valuable services in the manufacturing sector (Nota et al , 2020), boosting the system’s effectiveness and efficiency. It is essential for the success of CPPS to actualize a smart manufacturing system that information platforms and mobile devices collaborate with IoTs (Ding and Li, 2017).…”

Section: Literature Reviewmentioning

confidence: 99%

Framework development and evaluation of Industry 4.0 technological aspects towards improving the circular economy-based supply chain

Agarwal

Tyagi

Garg

2022

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Purpose The purpose of this study is to present Industry 4.0 technologies for advancing the circular economy (CE) adaption in manufacturing industry’s supply chain (SC) network. To pursue the same, Industry 4.0 technological aspects were recognized as solution measures to overcome the challenges for CE implementation in SC. Design methodology approach A new hierarchical framework containing 13 leading CE challenges and eight promising Industry 4.0 technological aspects had been proposed, representing their mutual relationship. The proposed framework was analysed using a hybrid approach of analytic hierarchy process (AHP) and combinative distance-based assessment (CODAS) under interval-valued intuitionistic fuzzy (IVIF) environment. The IVIF-AHP was used to acquire the priority weights of the CE challenges, whereas the IVIF-CODAS was used to attain the preference order of the proposed technological aspects. Findings The key findings of the present work indicate that “Information disruptions among the SC members due to multiple channels” and “Manpower inability to handle the toxic materials” are the two most critical challenges hindering the adoption of CE practices in SC. Along with, the results also demonstrate that to overcome these challenges, “Smarter equipment to empower flexibility and mass customization” and “Big data driven decision-making system” are the two most significant Industry 4.0 technological solutions, adoption of which might encourage the organizations to align their operations with CE philosophies. Research limitations implications The sample size of the experts engaged in work was limited; however, big data studies could be conducted in future to capture more insights of the stated topic. In addition to this, to understand the implication of CE on Industry 4.0-based manufacturing, a separate study can be synthesised in future. Originality value The proposed work facilitates a new framework consolidating various perspectives associated with CE implementation into a manufacturing industry considering the scenario of Indian rubber industry. This study enables the decision-makers to recognize the challenging factors for CE implementation into their organizations and up-taking the proposed Industry 4.0 practices as technological measures for improving the organization overall performance.

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Section: Literature Reviewmentioning

confidence: 99%

Framework development and evaluation of Industry 4.0 technological aspects towards improving the circular economy-based supply chain

Agarwal

Tyagi

Garg

2022

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“…Still from an empirical point of view, many researchers have discussed the application of activity-based costing in companies, but generally only in manufacturing companies. (Nota et al, 2020 ;Raab et al, 2010;Bagherpour et al,2013). In service companies themselves, often the research subjects used are health services such as hospitals (Laurila et al,2020;Blaschke et al,2020, andShah, 2018), restaurant (Raab et al, 2010), library (Siguenza-Guzman et al,2014).…”

Section: Introductionmentioning

confidence: 99%

Formulation of Tour Service Price With Activity-Cost Plus Pricing Method (Case Study at Pt. Airlangga Global Traveling)

Prastiti¹,

Narsa

2021

JRABA

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This study aims to determine the formulation of the sell price for service of tour package at travel companies. This research was conducted at PT Airlangga Global Traveling Surabaya. The analytical method used in this study is a comparative descriptive, is the analysis of the curreny selling price of tour package services, determining the cost method based on activity cost plus pricing, then comparing the selling price of tour package services based on current methods with activity cost plus pricing. The result of this research showed that the calculation of the selling price of the company method is too high when it compares with using the activity cost plus pricing method. This is due to the imposition of indirect cost on each of the tour package service products that have been able to allocate cost appropriately based on the consumption of each activity. This research contributes to PT Airlangga Global Traveling itself, that they sould be allocate indirect cost using Activity Cost Plus Pricing to formulate the right selling price. Other than that, this research also contributes to the literature history regarding TDABC which is still very rarely written in detail case step-by-step.

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Application of the Balanced Scorecard and Costing System Relying on Activities to Reduce Costs of Bank Services

Yousef

Karam

2022

Lecture Notes in Networks and Systems

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

Cited by 10 publications

References 32 publications

Framework development and evaluation of Industry 4.0 technological aspects towards improving the circular economy-based supply chain

Framework development and evaluation of Industry 4.0 technological aspects towards improving the circular economy-based supply chain

Formulation of Tour Service Price With Activity-Cost Plus Pricing Method (Case Study at Pt. Airlangga Global Traveling)

Application of the Balanced Scorecard and Costing System Relying on Activities to Reduce Costs of Bank Services

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