期刊
INTERNATIONAL JOURNAL OF PRODUCTION RESEARCH
卷 47, 期 24, 页码 6941-6966出版社
TAYLOR & FRANCIS LTD
DOI: 10.1080/00207540802320800
关键词
agile manufacturing; CAD/CAM; product design; activity based costing; mass customisation
This paper has contributed a system to cost a model called total agile design system (TADS). Using TADS helps an organisation to design its products, processes and services to achieve agility by responding to the customers' dynamic demands. After the description of TADS, a costing system named as TADS-ABC has been introduced in this paper. As the name implies, this system has been designed to cost TADS using activity based costing (ABC) principles. After highlighting the theory, the practical application of TADS-ABC has been illustrated by substituting the relevant data derived from a TADS implementation study. This implementation study was conducted in an electronics switches manufacturing company. After processing using TADS-ABC, the specific costs to be incurred towards TADS activities, agile criteria and evolving products in an agile manner in the above company could be arrived at. The experiences of conducting this research have been used to evolve a roadmap for successfully implementing TADS-ABC in contemporary organisations.
作者
我是这篇论文的作者
点击您的名字以认领此论文并将其添加到您的个人资料中。
推荐
暂无数据