Cost assessment of a production system – A method targeting a product´s aggregated value stream costs

Autor: Carin Andersson, Christina Windmark
Rok vydání: 2018
Předmět:
Zdroj: Procedia Manufacturing. 25:231-238
ISSN: 2351-9789
DOI: 10.1016/j.promfg.2018.06.078
Popis: A production system is often complex, involving several production steps with a material flow entering and exiting at different stages throughout the value stream. This article aims to present a method giving the aggregated cost of a product in a production system, were material and components entering the value stream carrying their own capital and handling costs. The article describes an empirical study involving a production system, with high material costs and a process-oriented layout. The findings indicate that increased capacity and decrease in number of active orders enables lead-time reduction whereas decrease in costs mainly depends on operation improvements.
Databáze: OpenAIRE