Simulation aided personal organization in furniture manufacturing: Utilisation of activity cost Mobi̇lya i̇malatinda faali̇yet mali̇yetleri̇ yardimiyla si̇mülasyon destekli̇ personel organi̇zasyonu

Tanritanir E., SÜTÇÜ A., ALKAN H., KORUCA H. İ.

Journal of the Faculty of Engineering and Architecture of Gazi University, vol.19, no.2, pp.151-160, 2004 (Scopus, TRDizin) identifier

  • Publication Type: Article / Article
  • Volume: 19 Issue: 2
  • Publication Date: 2004
  • Journal Name: Journal of the Faculty of Engineering and Architecture of Gazi University
  • Journal Indexes: Scopus, TR DİZİN (ULAKBİM)
  • Page Numbers: pp.151-160
  • Keywords: Activity based costing management (ABCM), Furniture manufacturing industry, Personnel organization, Simulation
  • Isparta University of Applied Sciences Affiliated: No

Abstract

Activity based costing management (ABCM) approach has developed over traditional cost accounting practices which is limited for today's manufacturing systems in order to define overhead cost, solve problems in distributions, determine product and service costs, focus on cost items and explain cost driver. In this study, personnel organization in a manufacturing system is structured with simulation tools using ABCM approach. All activities and activity cost in a manufacturing assembly station in a furniture manufacturing facility are reorganized with a computer simulation tool. Furthermore alternative organization schemes are examined, and an example is given.