The study of the optimum production quantity for a stamping die factory with finite capacity based on activity-based costing
Date Issued
2010
Date
2010
Author(s)
Li, Hsu-Fang
Abstract
Tooling is considered as the mother of industrial sector and it has high importantce in the benchmarking of many industries. To both traditional manufacturing and high-tech industry, the key to the successes is the development and techinique of tooling. Due to the importance of tooling, many advanced countries have been measuring their Industrial Production Index by its development levelt. Therefore, Taiwan tooling industry not only needs to improve its production technique but lower the production cost, especially when facing the competitions from China, in which the tooling industry has been rapidly developing.
Giving the fact that the tooling industry is characterized for being highly technique-intensive, it requires a customized manufacturing process, a multi-mold trial and a high repairing rate. Therefore, for this industry, it is not applicable and suitable to lower the production costs by the mass production, which is widely used by other industries. Hence, the specific research of this study is to address the concerns of reducing production costs by controlling them in the internal production process.
Generally, rotation and overtime are used in stamping die factory in order to maximize throughput and minimize production cost. However, the most important thing for each stamping die factory is to find the optimum production level and is not to increase throughput arbitrarily by itself because the optimum production level is unique in different factories. As the result, this Activity-Based costing based research provides an algorithm to find the optimum throughput under finite capacity of stamping die factory. First, to make the analysis there was used the eM-Plant software package. Secondly, there was conducted a simulation of real production status in tooling factory. Afterwards, the simulation gives the throughput results in diverse combinations of overwork and rotation. Finally, the based analysis on Activity-Based costing was done to determine the optimum production levels.
Subjects
stamping die factory
Activity-based Costing
optimum throughput
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