2010•Machinery Design and ManufactureRequires access
Cost estimation of manufacturing activities based on discrete-event system simulation
Hong Yue
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Abstract
Cost estimation plays a key role in enterprise’s production and decision.it combined activity-based costing with discrete-event system simulation in an automotive parts producing line.Using activity-based costing to establish the cost estimation model,and using software,Witness,to simulate the producing process of various machines to obtain detailed activity costs and put forward reasonable suggestions on how to optimize configuration according to the estimation results.