Suchergebnisse

The product‐costing techniques developed for conventional job shops
are unsuitable for use in computer‐integrated manufacturing systems
(CIMS) and their continued use in the CIMS environment generates
incorrect and misleading manufacturing costs. A new cost model
particularly suited for CIMS that also satisfies all financial
accounting requirements is described. The model has two components of
manufacturing cost, direct material cost and transformation cost,
instead of three in the conventional method, and uses actual machine
usage to calculate manufacturing costs. To effect accurate allocation of
the transformation cost, first to each machine and then to the product
that uses the machine, intermediate pooling of costs and different
allocation bases are used. A numerical example is presented to clarify
the steps in the procedure.

AbstractThis paper deals with a multi‐machine, multi‐product lot size determination and scheduling problem. The model developed here considers not only the usual inventory‐related operational cost, but also the costs that depend on under‐ or over‐utilization of available men and machines. It penalizes overtime or idle time at any facility. The solution minimizes the inventory and resource‐related costs and not just inventory costs. A heuristic is developed to determine the solution from the model and to modify it, as necessary, to obtain a conflict‐free, repetitive, and cyclic production schedule for an infinite horizon. Although this model is developed for a manufacturing situation, the words machine, job, and machine shop are used in a symbolic sense, and hence the model can be used in practice in a variety of circumstances.