Proposing of Mahalanobis-Taguchi System and Time-Driven Activity-Based Costing on Magnetic Component of Electrical & Electronic Industry
In the complex and dynamic environment today, it is very important for Electrical & Electronic (E&E) industry to know the better quality and profitability of magnetic component. The objective of this work is proposing of Mahalanobis-Taguchi System (MTS) and Time-Driven Activity-Based Costing...
| Main Authors: | , , , |
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| Format: | Conference or Workshop Item |
| Language: | English |
| Published: |
Springer
2020
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| Subjects: | |
| Online Access: | http://umpir.ump.edu.my/id/eprint/26240/ http://umpir.ump.edu.my/id/eprint/26240/ http://umpir.ump.edu.my/id/eprint/26240/1/Proposing%20of%20Mahalanobis-Taguchi%20System%20and%20Time-Driven%20Activity1.pdf |
| Summary: | In the complex and dynamic environment today, it is very important for Electrical & Electronic (E&E) industry to know the better quality and profitability of magnetic component. The objective of this work is proposing of Mahalanobis-Taguchi System (MTS) and Time-Driven Activity-Based Costing (TDABC) on production of E&E industry. In general, MTS is used to evaluates the parameters in workstation either critical or non-critical parameter while TDABC requires estimate two key parameters: (1) develop time equation to determine the estimated time for each activity and (2) calculate capacity cost rate of each sub-activity. Furthermore, based on collecting the data for a workstation visual mechanical inspection, MTS can identify the diagnosis parameters while TDABC can measure the unused capacity in term of resources and time for each process in a workstation. Eventually, MTS found that Mahalanobis Distance (MD), 7 and TDABC predicted MYR62659.55. |
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