Volume 7, Issue sup2, 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
Available online July 2014.
- DOI
- https://doi.org/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
- © The authors.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - JOUR AU - Takakuwa, Soemon AU - Zhao, Run AU - Ichimura, Hikaru 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 - sup2 SN - 1875-6883 UR - https://doi.org/10.1080/18756891.2014.947112 DO - https://doi.org/10.1080/18756891.2014.947112 ID - Takakuwa2014 ER -