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An interpretative chart is proposed on several levels, which on the one hand acts as a key to the actions aimed at revision of simultaneous design criteria, and on the other is a methodological indication of how to articulate simultaneous actions on the product and the process. For each level...
Persistent link: https://www.econbiz.de/10014790301
As more manufactures struggle with global markets, competition from “low cost” countries, and faltering home economies, the attention of many manufacturers has naturally turned to cost and waste reduction. Yet, while major quality and productivity benefits are being generated in many...
Persistent link: https://www.econbiz.de/10015009788
Costing is an important issue in a competitive world. Many companies had adopted TDABC for better cost visibility … assembly. This paper proposed a time driven activity based costing (TDABC) model to estimate the cost of assembly for SSI …. TDABC uses time equations to estimate the time required for an activity. A new approach to develop the time equation using …
Persistent link: https://www.econbiz.de/10012047139
Purpose This paper aims to show the potential of time-driven activity-based costing (TDABC) to value and integrate … insights about operational processes, sub-process and activities within assembly companies by using TDABC’s time equations with … methodology framework with four QM and CSR implementation levels and several costing scenarios through the TDABC system. The …
Persistent link: https://www.econbiz.de/10015022814
Purpose By designing a pilot time-driven activity-based costing (TDABC) model, this study aims to examine in depth the … suitability and the complexity of TDABC in a manufacturing company. Design/methodology/approach To obtain a deeper understanding … company in the frozen food sector. Findings The authors’ experience allows them to assert that TDABC is suitable for a …
Persistent link: https://www.econbiz.de/10014988212
Biomass is a key source of energy to power the world's growing hunger for energy, whilst replacing fossil fuels as the fight against greenhouse gas emissions intensifies. This has led to a significant focus on not only using biomass as a source of energy, but also on the need to use it...
Persistent link: https://www.econbiz.de/10012043543
This article maintains that a strong sense of ethics and ethical awareness is essential to help promote and cultivate adequate and appropriate (human sensitive) approaches during the development, implementation and execution of business processes. Businesses and their corresponding processes,...
Persistent link: https://www.econbiz.de/10012045470
Actively involving participants in business process modeling enables integration between elicitation and modeling steps of the BPM lifecycle. Such integration may lead to a more efficient design procedure and ultimately to a more accurate representation of the business process. However, active...
Persistent link: https://www.econbiz.de/10012045624
Purpose – Modelling users' interactions online is envisaged to allow developers to increase the usability of online systems and will aid system developers in building better systems to meet users' needs, hereby creating better system design processes. This paper aims to investigate this issue....
Persistent link: https://www.econbiz.de/10014859839
An understanding of JIT is needed before a successful strategy can be developed. Reading, discussion and evaluation of experience are the starting‐points. A total JIT framework can then be developed and individual elements identified and defined. An integrated socio‐technical approach...
Persistent link: https://www.econbiz.de/10014825266