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Integration of Mahalanobis-Taguchi System and activity based costing for remanufacturing decision

Remanufacturing is a process that returns the second hand and used product that have the performance similar or better than the new product. The remanufacturer cannot be predicting the end of life (EOL) of crankshaft to remanufacture, repair or reject due to the limited information provided by Origi...

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Main Authors: Nik Nurharyantie, Nik Mohd Kamil, Mohd Yazid, Abu
Format: Article
Language:English
Published: Universiti Malaysia Pahang 2018
Subjects:
TS Manufactures
Online Access:http://umpir.ump.edu.my/id/eprint/22135/1/JMMST%201%20-%20039-051.pdf
http://umpir.ump.edu.my/id/eprint/22135/
http://journal.ump.edu.my/jmmst/article/view/197
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spelling my.ump.umpir.221352018-11-12T01:45:23Z http://umpir.ump.edu.my/id/eprint/22135/ Integration of Mahalanobis-Taguchi System and activity based costing for remanufacturing decision Nik Nurharyantie, Nik Mohd Kamil Mohd Yazid, Abu TS Manufactures Remanufacturing is a process that returns the second hand and used product that have the performance similar or better than the new product. The remanufacturer cannot be predicting the end of life (EOL) of crankshaft to remanufacture, repair or reject due to the limited information provided by Original Equipment Manufacturer (OEM) which depend on a traditional inspection to make a decision. Subsequently, Traditional Cost Accounting (TCA) which the manufacturing overhead are driven by the production volume are being applied. The aim of this work is to develop a distinctive pattern of crankshaft and identify the critical and non-critical parameter of crankshaft based on the Mahalanobis Taguchi System (MTS), then applied the Activity Based Costing (ABC) as a method of estimation for the remanufacturing cost of crankshaft. In methodology, the scatter diagram is construct to develop the pattern recognition using T Method-3, Taguchi orthogonal array (OA) are applied to identify the important parameter using T Method and lastly, the ABC system is analysed the costing of critical parameters. Quality inspection is the most important in quality inspection to reduce the number of parameter of each engine model and to compare which costing system can produce the cheapest price. Therefore, it is also to prove the combination of applying MTS method with ABC system will make the profitability and manufacturing cost are more accurate. Universiti Malaysia Pahang 2018-09-13 Article PeerReviewed pdf en http://umpir.ump.edu.my/id/eprint/22135/1/JMMST%201%20-%20039-051.pdf Nik Nurharyantie, Nik Mohd Kamil and Mohd Yazid, Abu (2018) Integration of Mahalanobis-Taguchi System and activity based costing for remanufacturing decision. Journal of Modern Manufacturing Systems and Technology, 1. pp. 39-51. ISSN 2636-9575 http://journal.ump.edu.my/jmmst/article/view/197 DOI: https://doi.org/10.15282/jmmst.v1i1.197
institution Universiti Malaysia Pahang
building UMP Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Malaysia Pahang
content_source UMP Institutional Repository
url_provider http://umpir.ump.edu.my/
language English
topic TS Manufactures
spellingShingle TS Manufactures
Nik Nurharyantie, Nik Mohd Kamil
Mohd Yazid, Abu
Integration of Mahalanobis-Taguchi System and activity based costing for remanufacturing decision
description Remanufacturing is a process that returns the second hand and used product that have the performance similar or better than the new product. The remanufacturer cannot be predicting the end of life (EOL) of crankshaft to remanufacture, repair or reject due to the limited information provided by Original Equipment Manufacturer (OEM) which depend on a traditional inspection to make a decision. Subsequently, Traditional Cost Accounting (TCA) which the manufacturing overhead are driven by the production volume are being applied. The aim of this work is to develop a distinctive pattern of crankshaft and identify the critical and non-critical parameter of crankshaft based on the Mahalanobis Taguchi System (MTS), then applied the Activity Based Costing (ABC) as a method of estimation for the remanufacturing cost of crankshaft. In methodology, the scatter diagram is construct to develop the pattern recognition using T Method-3, Taguchi orthogonal array (OA) are applied to identify the important parameter using T Method and lastly, the ABC system is analysed the costing of critical parameters. Quality inspection is the most important in quality inspection to reduce the number of parameter of each engine model and to compare which costing system can produce the cheapest price. Therefore, it is also to prove the combination of applying MTS method with ABC system will make the profitability and manufacturing cost are more accurate.
format Article
author Nik Nurharyantie, Nik Mohd Kamil
Mohd Yazid, Abu
author_facet Nik Nurharyantie, Nik Mohd Kamil
Mohd Yazid, Abu
author_sort Nik Nurharyantie, Nik Mohd Kamil
title Integration of Mahalanobis-Taguchi System and activity based costing for remanufacturing decision
title_short Integration of Mahalanobis-Taguchi System and activity based costing for remanufacturing decision
title_full Integration of Mahalanobis-Taguchi System and activity based costing for remanufacturing decision
title_fullStr Integration of Mahalanobis-Taguchi System and activity based costing for remanufacturing decision
title_full_unstemmed Integration of Mahalanobis-Taguchi System and activity based costing for remanufacturing decision
title_sort integration of mahalanobis-taguchi system and activity based costing for remanufacturing decision
publisher Universiti Malaysia Pahang
publishDate 2018
url http://umpir.ump.edu.my/id/eprint/22135/1/JMMST%201%20-%20039-051.pdf
http://umpir.ump.edu.my/id/eprint/22135/
http://journal.ump.edu.my/jmmst/article/view/197
_version_ 1643669301990785024
score 13.211869

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