Volume 7, Issue Supplement 2, July 2014, Pages 44 - 51
Analysis of manufacturing systems using simulations in terms of material flow cost accounting
Authors
Soemon Takakuwa, Run Zhao, Hikaru Ichimura
Corresponding Author
Soemon Takakuwa
Received 19 January 2014, Accepted 17 March 2014, Available Online 1 July 2014.
- DOI
- 10.1080/18756891.2014.947112How to use a DOI?
- Keywords
- Manufacturing System, Simulation, Material Flow Cost Accounting, ISO, Environmental Management
- Abstract
Material flow cost accounting (MFCA), an environmental management accounting method, is adopted to reduce the amount of wastes that result from manufacturing activities. In this paper, MFCA is introduced to study the environmental impacts of production lot-size determination by structuring simulation models of a multi-variety and small-batch production system in an actual forging factory. It is demonstrated that the proposed procedure of application of simulation with MFCA can also perform a dynamic analysis and a static analysis.
- Copyright
- © 2017, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - JOUR AU - Soemon Takakuwa AU - Run Zhao AU - Hikaru Ichimura PY - 2014 DA - 2014/07/01 TI - Analysis of manufacturing systems using simulations in terms of material flow cost accounting JO - International Journal of Computational Intelligence Systems SP - 44 EP - 51 VL - 7 IS - Supplement 2 SN - 1875-6883 UR - https://doi.org/10.1080/18756891.2014.947112 DO - 10.1080/18756891.2014.947112 ID - Takakuwa2014 ER -