It can be difficult estimating all of the cost components that are attributed to a machined part. This problem is more pronounced when a factory uses group technology manufacturing cells as opposed to a functional or process layout of a job shop. This paper describes how activity-based costing...

Purpose: Use mathematical models of Mixed Integer Linear Programming oriented to cellular distribution and aggregate production planning in order to obtain the appropriate product family for each manufacturing cell and from this, minimize production and material handling costs through the...

Business students often have difficulty integrating economics reasoning into other business disciplines because of differences in the format and presentation of financial data across disciplines. Economics courses use one format while Accounting and other business courses use another. This paper...