1317 分散型仮想工場を用いた製品コスト分析 : 特急品の影響について(FM-3 生産システム(2))

概要

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Under the circumstances of soon coming virtual enterprise age, it is important for manufacturing companies to provide a tool to obtain detail information on the products immediately after they receive an order or an inquiry of products from other companies. For this purpose, precise cost management is always required as well as the production management. In this paper, we develop a method for the detail cost analysis of products by combining a distributed virtual factory with Activity Based Costing (ABC) Analysis, and analyze the effect on costs due to express jobs to deliver in due date. We also propose a method to assign generated costs to newly ordered products and study its effectiveness by numerical experiments.
一般社団法人日本機械学会の論文
2000-03-16