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https://open.uns.ac.rs/handle/123456789/7743
Nаziv: | Using cost-time profile for value stream optimization | Аutоri: | Gračanin, Danijela Buchmeister B. Lalić, Bojan |
Dаtum izdаvаnjа: | 1-јан-2014 | Čаsоpis: | Procedia Engineering | Sažetak: | Value stream optimization is very important for lean manufacturing efforts. This paper introduces the framework for value stream optimization by combining value stream costing and cost-time profile. Value stream mapping represent very efficient tool for visualization of activities within production flow focused on activity duration with the purpose to eliminate non-value added activities. Besides shortening of lead time, cost reduction is also imperative for every company, so monitoring and control of manufacturing cost over the time can be driving force for improvement. Standard (traditional) accounting system, suitable for mass production, is focused on real cost of product calculation, how to allocate indirect manufacturing costs, excluding time dimension. Mass production era is over and new accounting systems are needed for modern manufacturing strategy, such as lean manufacturing. Lean accounting has been developed to support lean companies and avoid problems with traditional accounting system. Value stream costing is based on value stream and eliminate need for overhead allocation and calculation. Traditional accounting system is oriented to the product, but value stream costing analyze processes. On the other hand, cost-time profile is also powerful tool for visualization of cost accumulation during the time across entire production flow. © 2014 The Authors. Published by Elsevier Ltd. | URI: | https://open.uns.ac.rs/handle/123456789/7743 | ISSN: | 18777058 | DOI: | 10.1016/j.proeng.2014.03.113 |
Nаlаzi sе u kоlеkciјаmа: | FTN Publikacije/Publications |
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