Costing improvement of remanufacturing crankshaft by integrating Mahalanobis-Taguchi System and Activity based Costing

International Conference on Innovative Technology, Engineering and Sciences 2018

工业技术;自然科学

Abu, M.Y.^1 ; Mohd Nor, E.E.^1 ; Abd Rahman, M.S.^2

Faculty of Manufacturing Engineering, Universiti Malaysia Pahang, Malaysia^1

Faculty of Engineering Technology, Universiti Teknikal Malaysia Melaka, Malaysia^2

关键词: Activity based costing;    Activity-based costing methods;    Critical variables;    Current practices;    Mahalanobis-taguchi systems;    Orthogonal array;    Quality inspection;    Remanufacturing process;   

Others  :  https://iopscience.iop.org/article/10.1088/1757-899X/342/1/012006/pdf
DOI  :  10.1088/1757-899X/342/1/012006

来源: IOP

【 摘 要 】

Integration between quality and costing system is very crucial in order to achieve an accurate product cost and profit. Current practice by most of remanufacturers, there are still lacking on optimization during the remanufacturing process which contributed to incorrect variables consideration to the costing system. Meanwhile, traditional costing accounting being practice has distortion in the cost unit which lead to inaccurate cost of product. The aim of this work is to identify the critical and non-critical variables during remanufacturing process using Mahalanobis-Taguchi System and simultaneously estimate the cost using Activity Based Costing method. The orthogonal array was applied to indicate the contribution of variables in the factorial effect graph and the critical variables were considered with overhead costs that are actually demanding the activities. This work improved the quality inspection together with costing system to produce an accurate profitability information. As a result, the cost per unit of remanufactured crankshaft of MAN engine model with 5 critical crankpins is MYR609.50 while Detroit engine model with 4 critical crankpins is MYR1254.80. The significant of output demonstrated through promoting green by reducing re-melting process of damaged parts to ensure consistent benefit of return cores.