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Application of discrete event simulation to the activity based costing of manufacturing systems

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  • Spedding, T. A.
  • Sun, G. Q.

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  • Spedding, T. A. & Sun, G. Q., 1999. "Application of discrete event simulation to the activity based costing of manufacturing systems," International Journal of Production Economics, Elsevier, vol. 58(3), pages 289-301, January.
  • Handle: RePEc:eee:proeco:v:58:y:1999:i:3:p:289-301
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    Citations

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    Cited by:

    1. Ozbayrak, M. & Akgun, M., 2006. "The effects of manufacturing control strategies on the cash conversion cycle in manufacturing systems," International Journal of Production Economics, Elsevier, vol. 103(2), pages 535-550, October.
    2. Liston, Paul & Byrne, James & Byrne, P.J. & Heavey, Cathal, 2007. "Contract costing in outsourcing enterprises: Exploring the benefits of discrete-event simulation," International Journal of Production Economics, Elsevier, vol. 110(1-2), pages 97-114, October.
    3. Ozbayrak, M. & Akgun, M. & Turker, A. K., 2004. "Activity-based cost estimation in a push/pull advanced manufacturing system," International Journal of Production Economics, Elsevier, vol. 87(1), pages 49-65, January.
    4. Jahangirian, Mohsen & Eldabi, Tillal & Naseer, Aisha & Stergioulas, Lampros K. & Young, Terry, 2010. "Simulation in manufacturing and business: A review," European Journal of Operational Research, Elsevier, vol. 203(1), pages 1-13, May.
    5. Kabinlapat, Panravee & Sutthachai, Siriluck, 2016. "An application of activity-based costing in the chicken processing industry: a case of joint products," International Food and Agribusiness Management Review, International Food and Agribusiness Management Association, vol. 20(1), January.
    6. H.H. Khoo & T.A. Spedding & L. Tobin & D. Taplin, 2001. "Integrated Simulation and Modelling Approach to Decision Making and Environmental Protection," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 3(2), pages 93-108, June.
    7. Michael Hoeck, 2007. "Analyse der Konformitätskosten – dargestellt am Beispiel des Kundenservice eines Versandhandelsunternehmens," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 18(1), pages 61-82, April.
    8. Potter, Andrew & Lalwani, Chandra, 2007. "Developing a methodology to analyse despatch bay performance," International Journal of Production Economics, Elsevier, vol. 106(1), pages 82-91, March.
    9. H. H. Khoo & T. A. Spedding & D. Houston & D. Taplin, 2001. "Application of modeling and simulation tools in costs and pollution monitoring," Environment Systems and Decisions, Springer, vol. 21(2), pages 161-168, June.
    10. Amanda Curry, 2019. "Across the great divide: a literature review of management accounting and operations management at the shop floor," Management Review Quarterly, Springer, vol. 69(1), pages 75-119, February.
    11. Carlson, John G.H. & Yao, Andrew C., 2008. "Simulating an agile, synchronized manufacturing system," International Journal of Production Economics, Elsevier, vol. 112(2), pages 714-722, April.
    12. Askarany, Davood & Yazdifar, Hassan & Askary, Saeed, 2010. "Supply chain management, activity-based costing and organisational factors," International Journal of Production Economics, Elsevier, vol. 127(2), pages 238-248, October.
    13. Lee, Tzong-Ru & Kao, Jui-Sheng, 2001. "Application of simulation technique to activity-based costing of agricultural systems: a case study," Agricultural Systems, Elsevier, vol. 67(2), pages 71-82, February.
    14. Potter, Andrew & Yang, Biao & Lalwani, Chandra, 2007. "A simulation study of despatch bay performance in the steel processing industry," European Journal of Operational Research, Elsevier, vol. 179(2), pages 567-578, June.
    15. Satoglu, Sule Itir & Durmusoglu, M. Bulent & Dogan, Ibrahim, 2006. "Evaluation of the conversion from central storage to decentralized storages in cellular manufacturing environments using activity-based costing," International Journal of Production Economics, Elsevier, vol. 103(2), pages 616-632, October.
    16. Langmaak, Stephan & Wiseall, Stephen & Bru, Christophe & Adkins, Russell & Scanlan, James & Sóbester, András, 2013. "An activity-based-parametric hybrid cost model to estimate the unit cost of a novel gas turbine component," International Journal of Production Economics, Elsevier, vol. 142(1), pages 74-88.

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