From the last two decades of the 20th Century on, many companies have adopted production strategies that could be termed "lean manufacturing". Lean team leaders state that traditional costing systems fail to properly assess their operational improvements and therefore ask for new cost accounting...

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: The manuscript presents an investigation into a constraint programming-based genetic algorithm for capacity output optimization in a back-end semiconductor manufacturing company. Design/methodology/approach: In the first stage, constraint programming defining the relationships between...

This paper addresses the selection of optimal shift numbers considering inventory information, customer requirements and machine reliability using fuzzy logic. Number of shift is one of the most important criteria for the production planners to minimize the production costs and is essential for...

Purpose: We aim to examine the capacitated multi-item lot sizing problem which is a typical example of a large bucket model, where many different items can be produced on the same machine in one time period. We propose a new approach to determine the production sequence and lot sizes that...

Purpose: The understanding of logistics process in terms of costs and profitability is a complex task and there is a need of more research and applied work on these issues. In this research project, the concepts underlying Time-Driven Activity Based Costing (TDABC) have been used in the context...

Purpose: The purpose of this study is to give an insight into the practices of Moroccan industrial companies in the area of managing quality costs. Furthermore, it analyses how the quality costing system (QCS) implementation and sophistication differentiate according to a number of variables...

Purpose: This study investigates the effect of lean implementation on production cost reduction and the moderating role of lean manufacturing maturity.Design/methodology/approach: This study employed a cross-sectional survey, of which the samples were drawn using a cluster sampling procedure...

Purpose: This paper aims to analyse the challenges of lean manufacturing implementation in the remanufacturing industry. The research was undertaken in three types of remanufacturing company, torque converter, gearbox, and jet engine remanufacturers. This paper describes the characteristics of...

Purpose: The aim of this paper is to develop a dynamic model to simultaneously determine the optimal position of the decoupling point and the optimal path of the production rate as well as the inventory level in a supply chain. With the objective to minimize the total cost of the deviation from...