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Mahalanobis-taguchi system and time-driven activity-based costing integration of printed circuit board

System integration involves creating or implementing a customized architecture, as well as integrating hardware, packaged and customized software, and communications. The electronic component demand is rising nowadays. However, a weekly rejection report for rejected parts is necessary in reflect the...

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Main Authors: Nurul Haziyani, Aris, Mohd Yazid, Abu, Sri Nur Areena, Mohd Zaini, Muhammad Arieffudin, Mohd Jamil, Nur Syafikah, Punueh, Wan Zuki Azman, Wan Muhamad, Faizir, Ramlie, Nolia, Harudin, Sari, Emelia
Format: Article
Language:English
Published: JATIT 2023
Subjects:
Q Science (General)
TS Manufactures
Online Access:http://umpir.ump.edu.my/id/eprint/39966/1/publication11.pdf
http://umpir.ump.edu.my/id/eprint/39966/
https://www.jatit.org/volumes/Vol101No24/25Vol101No24.pdf
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spelling my.ump.umpir.399662024-01-11T03:01:40Z http://umpir.ump.edu.my/id/eprint/39966/ Mahalanobis-taguchi system and time-driven activity-based costing integration of printed circuit board Nurul Haziyani, Aris Mohd Yazid, Abu Sri Nur Areena, Mohd Zaini Muhammad Arieffudin, Mohd Jamil Nur Syafikah, Punueh Wan Zuki Azman, Wan Muhamad Faizir, Ramlie Nolia, Harudin Sari, Emelia Q Science (General) TS Manufactures System integration involves creating or implementing a customized architecture, as well as integrating hardware, packaged and customized software, and communications. The electronic component demand is rising nowadays. However, a weekly rejection report for rejected parts is necessary in reflect the severity level as it can influence the criteria used to identify relevant parameters. Meanwhile, activity-based costing (ABC) is outdated since it employs interviews or surveys to get numerical data, which can lead to erroneous corporate data. This research aim is to integrate Mahalanobis-Taguchi system (MTS) with time-driven activity-based costing (TDABC) at the electronic component workstation. MTS optimizes 22 printed circuit board (PCB) assembly top side workstation environments. After generating time equation and capacity cost rate, TDABC considers critical elements to identify underutilized capacity. As a result, October and December have the most significant parameters (16) and August the fewest (10). Next, the TDABC confirmed that the PCB input into auto loader machine sub-activity has a large unused capacity of time (239,550 minutes) and cost (MYR18,120.67), which allows this workstation to minimize unused capacity by shifting employees to another load workstation. In spite of to minimize capacity utilization in sub-activity solder paste preparation, extra labor should be given since it has an overutilized capacity of time (-790,100 minutes) and cost (MYR-1,000,535.13). Lastly, the reduction of waste and better forecasting is obtained after MTS and TDABC integration is implemented. JATIT 2023 Article PeerReviewed pdf en http://umpir.ump.edu.my/id/eprint/39966/1/publication11.pdf Nurul Haziyani, Aris and Mohd Yazid, Abu and Sri Nur Areena, Mohd Zaini and Muhammad Arieffudin, Mohd Jamil and Nur Syafikah, Punueh and Wan Zuki Azman, Wan Muhamad and Faizir, Ramlie and Nolia, Harudin and Sari, Emelia (2023) Mahalanobis-taguchi system and time-driven activity-based costing integration of printed circuit board. Journal of Theoretical and Applied Information Technology, 101 (24). pp. 8247-8261. ISSN 1992-8645 (print); 817-3195 (online). (Published) https://www.jatit.org/volumes/Vol101No24/25Vol101No24.pdf
institution Universiti Malaysia Pahang Al-Sultan Abdullah
building UMPSA Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Malaysia Pahang Al-Sultan Abdullah
content_source UMPSA Institutional Repository
url_provider http://umpir.ump.edu.my/
language English
topic Q Science (General)
TS Manufactures
spellingShingle Q Science (General)
TS Manufactures
Nurul Haziyani, Aris
Mohd Yazid, Abu
Sri Nur Areena, Mohd Zaini
Muhammad Arieffudin, Mohd Jamil
Nur Syafikah, Punueh
Wan Zuki Azman, Wan Muhamad
Faizir, Ramlie
Nolia, Harudin
Sari, Emelia
Mahalanobis-taguchi system and time-driven activity-based costing integration of printed circuit board
description System integration involves creating or implementing a customized architecture, as well as integrating hardware, packaged and customized software, and communications. The electronic component demand is rising nowadays. However, a weekly rejection report for rejected parts is necessary in reflect the severity level as it can influence the criteria used to identify relevant parameters. Meanwhile, activity-based costing (ABC) is outdated since it employs interviews or surveys to get numerical data, which can lead to erroneous corporate data. This research aim is to integrate Mahalanobis-Taguchi system (MTS) with time-driven activity-based costing (TDABC) at the electronic component workstation. MTS optimizes 22 printed circuit board (PCB) assembly top side workstation environments. After generating time equation and capacity cost rate, TDABC considers critical elements to identify underutilized capacity. As a result, October and December have the most significant parameters (16) and August the fewest (10). Next, the TDABC confirmed that the PCB input into auto loader machine sub-activity has a large unused capacity of time (239,550 minutes) and cost (MYR18,120.67), which allows this workstation to minimize unused capacity by shifting employees to another load workstation. In spite of to minimize capacity utilization in sub-activity solder paste preparation, extra labor should be given since it has an overutilized capacity of time (-790,100 minutes) and cost (MYR-1,000,535.13). Lastly, the reduction of waste and better forecasting is obtained after MTS and TDABC integration is implemented.
format Article
author Nurul Haziyani, Aris
Mohd Yazid, Abu
Sri Nur Areena, Mohd Zaini
Muhammad Arieffudin, Mohd Jamil
Nur Syafikah, Punueh
Wan Zuki Azman, Wan Muhamad
Faizir, Ramlie
Nolia, Harudin
Sari, Emelia
author_facet Nurul Haziyani, Aris
Mohd Yazid, Abu
Sri Nur Areena, Mohd Zaini
Muhammad Arieffudin, Mohd Jamil
Nur Syafikah, Punueh
Wan Zuki Azman, Wan Muhamad
Faizir, Ramlie
Nolia, Harudin
Sari, Emelia
author_sort Nurul Haziyani, Aris
title Mahalanobis-taguchi system and time-driven activity-based costing integration of printed circuit board
title_short Mahalanobis-taguchi system and time-driven activity-based costing integration of printed circuit board
title_full Mahalanobis-taguchi system and time-driven activity-based costing integration of printed circuit board
title_fullStr Mahalanobis-taguchi system and time-driven activity-based costing integration of printed circuit board
title_full_unstemmed Mahalanobis-taguchi system and time-driven activity-based costing integration of printed circuit board
title_sort mahalanobis-taguchi system and time-driven activity-based costing integration of printed circuit board
publisher JATIT
publishDate 2023
url http://umpir.ump.edu.my/id/eprint/39966/1/publication11.pdf
http://umpir.ump.edu.my/id/eprint/39966/
https://www.jatit.org/volumes/Vol101No24/25Vol101No24.pdf
_version_ 1822924073565421568
score 13.235362

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