23 research outputs found

    Analysis of Wooden Toy Manufacturing Costs Through the Application of a Time-Driven Activity-Based Costing System

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    The case study company, which manufactures wooden toys, encounters problems when fixing its product prices, since its experienced owners tend to dictate the prices of all the products, yet do not have available the appropriate product price and cost data. Currently, the company’s product costs are calculated using traditional accounting methods, but these are unable to accurately record the costs associated with the resources used and activities that occur during manufacture. Furthermore, when the case study company changes any of the resources used to make its products, it is not able to adjust prices accordingly. The objectives of this study were to analyze the manufacturing costs incurred at the case study company using Time-Driven Activity-Based Costing (TDABC). The research began by collecting data related to the current production costs of the highest selling product (draughts sets).TDABC requires estimates to be made of two key parameters: (1) the unit cost of supplying capacity, and (2) the time required to perform a transaction or an activity. The next stage in the research involved analyzing costs using the TDABC steps. The results showed that applying the TDABC method to product costing is more consistent with the actual use of resources at the case study company than when using traditional costing methods. The study company; therefore, has the potential to use this method to more accurately determine the appropriate prices for its products. In addition, the study identified those activity centers mostly related to manufacturing costs. Based on this information, and as part of any future research, it will be possible to identify and implement the methods or guidelines needed to reduce these costs.特集 : The Papers Presented at the Symposium on Mechanical Engineering, Industrial Engineering, and Robotics 2015 (MIER2015) held at Muroran, Hokkaido, Japan on 29 - 30 May 201

    Processing Time and Throughput Analysis, Man/Machine Utilization and Bottleneck Removal in the Hard Disk Drive Component Manufacturing Process using Process Simulation

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    Due to the continued expansion of the hard disk drive industry. The company; therefore,needs to improve its production process in order to enhance productivity and meet customer demand. In order to conduct an analysis and develop guide1ines for improvement,the researcher developed a computer simulation model based on the Arena Program in order to simulate the actual production process and study the root causes of any problems found - and then propose guidelines for improvement.特集 : Special Section for the Papers Presented at the Symposium on Mechanical Engineering, Industrial Engineering, and Robotics held at Noboribetsu, Hokkaido, Japan on 11 - 12 January 201

    The Use of Benchmarking to Improve the Finished Goods Inventory Management for Food and Agricultural Product Manufacturer in Thailand

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    Problems found in the management of finished products within Thailand’s food and agricultural industries include a high volume of finished goods having to be distributed, yet a lack of information being exchanged among the key players. This research study; therefore, employed benchmarking techniques to assess inventory management performance at the case study company and so improve its inventory management processes. The research methodology comprised of four main steps, according to the benchmarking process introduced by Xerox Corporation, these being: planning, analysis, integration and action. A study into the finished goods inventory processes at the case study organization covered four key processes, these being: the receipt of goods, the movement of goods for storage, the transportation of goods within the warehouse, and storage itself. Indicators were developed to ascertain the best practices and to analyze how those benchmarking partners could enable such practices. The results were then employed to develop the action plans for the case study company. In total 20 indicators were used in the research study in relation to finished product management. As a result of this research, an analysis of enablers for each activity and best practice led to the development of the action plans for the case study company; for it to use to improve the processes within its warehouse management operation.特集 : The Papers Presented at the Symposium on Mechanical Engineering, Industrial Engineering, and Robotics 2015 (MIER2015) held at Muroran, Hokkaido, Japan on 29 - 30 May 201

    LOSS ANALYSIS IN BREAD PRODUCTION PROCESS USING MATERIAL FLOW COST ACCOUNTING TECHNIQUE: Received: 26th June 2023; Revised: 03rd October 2023, 27th October 2023; Accepted: 03rd November 2023

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    The case study factory manufactures a range of bread and bakery products for distribution in the North of Thailand. Losses from the production process were recently discovered, which besides being lost costs, also impacted the environment. This research is conducted under the concept of Material Flow Cost Accounting (MFCA) to analyze the losses from each process of the case study bread factory. This is to pinpoint where most of the losses occur and suggest methods for future improvement. This research is conducted with the principle of Plan Do Check Action (PDCA). The “Plan” was to determine a target product, which in this case was raisin bread, as it accounted for the largest proportion of production. Subsequently, a study was conducted of the production process, and a scope under the “Do” stage of the procedure was determined. Input and output factors were identified for each Quantity Center (QC) in both physical units and financial units. Subsequently at the “Check” stage, an analysis of costs was conducted for each QC with the MFCA technique. This was divided into positive product, meaning costs generating revenue, and which were manifest in the product, and negative product, which were costs not generating revenue and were losses from each production stage. Finally, at the “Action” stage, negative products were ranked using Pareto diagram to identify and evaluate opportunities for improvement. The research found that the total costs to produce one production lot of raisin bread were 2,935.55 THB, which were divided into materials costs of 2,270.79 THB (77.35%), system costs of 500.30 THB (17.04%) and energy costs of 164.46 THB (5.60%). Overall, negative product was 25.19%, of which negative product in material costs was 19.41%. This negative product was wastage and losses from dough and fillings being deposited in the machinery, and the failure of packaging films when they were being installed in the packing machine. It was also found that negative materials costs arose maximum in the QC of packing. The conclusions from this research are that it has informed about losses arising in the production process and evaluated them in the form of costs, which should help in proposing methods to reduce this wastage in the future.

    Biodentine™ Partial Pulpotomy of a Young Permanent Molar with Signs and Symptoms Indicative of Irreversible Pulpitis and Periapical Lesion: A Case Report of a Five-Year Follow-Up

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    The purpose of this paper was to report the five-year success of Biodentine™ partial pulpotomy in a young permanent molar, with signs and symptoms indicative of irreversible pulpitis and periapical lesion, in a nine-year-old girl. Preoperative clinical examination revealed a large carious lesion of the left mandibular permanent first molar. The patient reported pain on percussion. The tooth responded positively to the electric pulp test and had lingering pain after cold testing. A periapical radiograph showed a deep carious lesion and periapical lesion. Based on the clinical and radiographical examination, the tooth had signs and symptoms indicative of irreversible pulpitis and periapical lesion. During caries removal, pulp exposure occurred, and 2-3 mm in depth of pulp tissue at the exposure site was removed. Haemorrhage was controlled within four minutes with 2.5% sodium hypochlorite-moistened cotton pellets. Biodentine™ was then applied as both a pulp dressing and a temporary restoration. At the following visit, composite resin was placed over the Biodentine™ as a final restoration. During a five-year follow-up, the tooth was asymptomatic, had positive responses to sensibility tests, and had no discolouration. Follow-up radiographs showed a dentine bridge and periapical healing
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