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Improving Cost-Based Composite Scheduling Rule by Integrating Activity-Based Cost Data Structure
Improving Cost-Based Composite Scheduling Rule by Integrating Activity-Based Cost Data Structure
- 김승환;
- 최정상;
- 김중인
초록
There have been tremendous efforts in improving operational productivity through efficient scheduling, but not many researchers considered that dispatching rules can have big influence on the cost effectiveness of the production. This article reviews the previous researches on cost or value considered priority rules and revisits the cost-based composite scheduling rule. We propose a new modified rule which incorporates the methodology of estimating important parameters of the rule by integrating activity-based cost data structure. A numerical example of a seat frame manufacturer shows how the new rule can be implemented in a practical way with the use of an activity-based cost model.
키워드
Scheduling Rule; Activity-Based Costing
- 제목
- Improving Cost-Based Composite Scheduling Rule by Integrating Activity-Based Cost Data Structure
- 제목 (타언어)
- Improving Cost-Based Composite Scheduling Rule by Integrating Activity-Based Cost Data Structure
- 저자
- 김승환; 최정상; 김중인
- 발행일
- 2013
- 저널명
- 한국경영공학회지
- 권
- 18
- 호
- 1
- 페이지
- 117 ~ 127
- 언어
- ENG
- 출판사
- 한국경영공학회
- 발행국가
- 대한민국
- 분량
- 11 페이지
- ISSN
- P 2005-7776