Integration of Mahalanobis-Taguchi system and traditional cost accounting for remanufacturing crankshaft

Remanufacturing is a sustainability strategic planning which transforming the end of life product to as new performance with their warranty is same or better than the original product. In order to quantify the advantages of this strategy, all the processes must implement the optimization to reach th...

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Main Authors: Mohd Yazid, Abu, Norizan, N. S., M. S., Abd Rahman
Format: Conference or Workshop Item
Language:en
Published: IOP Publishing 2018
Subjects:
Online Access:http://umpir.ump.edu.my/id/eprint/20982/1/Abu_2018_IOP_Conf._Ser.__Mater._Sci._Eng._342_012005.pdf
http://umpir.ump.edu.my/id/eprint/20982/
https://doi.org/10.1088/1757-899X/342/1/012005
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author Mohd Yazid, Abu
Norizan, N. S.
M. S., Abd Rahman
author_facet Mohd Yazid, Abu
Norizan, N. S.
M. S., Abd Rahman
author_sort Mohd Yazid, Abu
building UMPSA Library
collection Institutional Repository
content_provider Universiti Malaysia Pahang Al-Sultan Abdullah
content_source UMPSA Institutional Repository
continent Asia
country Malaysia
description Remanufacturing is a sustainability strategic planning which transforming the end of life product to as new performance with their warranty is same or better than the original product. In order to quantify the advantages of this strategy, all the processes must implement the optimization to reach the ultimate goal and reduce the waste generated. The aim of this work is to evaluate the criticality of parameters on the end of life crankshaft based on Taguchi’s orthogonal array. Then, estimate the cost using traditional cost accounting by considering the critical parameters. By implementing the optimization, the remanufacturer obviously produced lower cost and waste during production with higher potential to gain the profit. Mahalanobis- Taguchi System was proven as a powerful method of optimization that revealed the criticality of parameters. When subjected the method to the MAN engine model, there was 5 out of 6 crankpins were critical which need for grinding process while no changes happened to the Caterpillar engine model. Meanwhile, the cost per unit for MAN engine model was changed from MYR1401.29 to RM1251.29 while for Caterpillar engine model have no changes due to the no changes on criticality of parameters consideration. Therefore, by integrating the optimization and costing through remanufacturing process, a better decision can be achieved after observing the potential profit will be gained. The significant of output demonstrated through promoting sustainability by reducing re-melting process of damaged parts to ensure consistent benefit of return cores.
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institution Universiti Malaysia Pahang
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publishDate 2018
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spelling my.ump.umpir.209822018-04-27T02:55:53Z http://umpir.ump.edu.my/id/eprint/20982/ Integration of Mahalanobis-Taguchi system and traditional cost accounting for remanufacturing crankshaft Mohd Yazid, Abu Norizan, N. S. M. S., Abd Rahman TS Manufactures Remanufacturing is a sustainability strategic planning which transforming the end of life product to as new performance with their warranty is same or better than the original product. In order to quantify the advantages of this strategy, all the processes must implement the optimization to reach the ultimate goal and reduce the waste generated. The aim of this work is to evaluate the criticality of parameters on the end of life crankshaft based on Taguchi’s orthogonal array. Then, estimate the cost using traditional cost accounting by considering the critical parameters. By implementing the optimization, the remanufacturer obviously produced lower cost and waste during production with higher potential to gain the profit. Mahalanobis- Taguchi System was proven as a powerful method of optimization that revealed the criticality of parameters. When subjected the method to the MAN engine model, there was 5 out of 6 crankpins were critical which need for grinding process while no changes happened to the Caterpillar engine model. Meanwhile, the cost per unit for MAN engine model was changed from MYR1401.29 to RM1251.29 while for Caterpillar engine model have no changes due to the no changes on criticality of parameters consideration. Therefore, by integrating the optimization and costing through remanufacturing process, a better decision can be achieved after observing the potential profit will be gained. The significant of output demonstrated through promoting sustainability by reducing re-melting process of damaged parts to ensure consistent benefit of return cores. IOP Publishing 2018 Conference or Workshop Item PeerReviewed application/pdf en cc_by http://umpir.ump.edu.my/id/eprint/20982/1/Abu_2018_IOP_Conf._Ser.__Mater._Sci._Eng._342_012005.pdf Mohd Yazid, Abu and Norizan, N. S. and M. S., Abd Rahman (2018) Integration of Mahalanobis-Taguchi system and traditional cost accounting for remanufacturing crankshaft. In: IOP Conference Series: Materials Science and Engineering, International Conference on Innovative Technology, Engineering and Sciences 2018 (iCITES 2018) , 1-2 March 2018 , Universiti Malaysia Pahang (UMP) Pekan Campus Library, Malaysia. pp. 1-9., 342 (012005). ISSN 1757-899X (Published) https://doi.org/10.1088/1757-899X/342/1/012005
spellingShingle TS Manufactures
Mohd Yazid, Abu
Norizan, N. S.
M. S., Abd Rahman
Integration of Mahalanobis-Taguchi system and traditional cost accounting for remanufacturing crankshaft
title Integration of Mahalanobis-Taguchi system and traditional cost accounting for remanufacturing crankshaft
title_full Integration of Mahalanobis-Taguchi system and traditional cost accounting for remanufacturing crankshaft
title_fullStr Integration of Mahalanobis-Taguchi system and traditional cost accounting for remanufacturing crankshaft
title_full_unstemmed Integration of Mahalanobis-Taguchi system and traditional cost accounting for remanufacturing crankshaft
title_short Integration of Mahalanobis-Taguchi system and traditional cost accounting for remanufacturing crankshaft
title_sort integration of mahalanobis-taguchi system and traditional cost accounting for remanufacturing crankshaft
topic TS Manufactures
url http://umpir.ump.edu.my/id/eprint/20982/1/Abu_2018_IOP_Conf._Ser.__Mater._Sci._Eng._342_012005.pdf
http://umpir.ump.edu.my/id/eprint/20982/
https://doi.org/10.1088/1757-899X/342/1/012005
url_provider http://umpir.ump.edu.my/