Utilize este identificador para referenciar este registo:
https://hdl.handle.net/1822/54515
Título: | Costing models for capacity optimization in Industry 4.0: Trade-off between used capacity and operational efficiency |
Autor(es): | Santana, A. Afonso, Paulo Zanin, A. Wernke, R. |
Palavras-chave: | ABC Capacity Management Cost Models Idle Capacity Operational Efficiency TDABC |
Data: | 2017 |
Editora: | Elsevier B.V. |
Revista: | Procedia Manufacturing |
Resumo(s): | Under the concept of “Industry 4.0” production processes will be pushed to be increasingly interconnected, information based on a real time basis and, necessarily, much more efficient. In this context, capacity optimization goes beyond the traditional aim of capacity maximization, contributing also for organization's profitability and value. Indeed, lean management and continuous improvement approaches suggest capacity optimization instead of maximization. The study of capacity optimization and costing models is an important research topic that deserves contributions from both the practical and theoretical perspectives. This paper presents and discusses a mathematical model for capacity management based on different costing models (ABC and TDABC). A generic model has been developed and it was used to analyze idle capacity and to design strategies towards the maximization of organization's value. The trade-off capacity maximization vs operational efficiency is highlighted and it is shown that capacity optimization might hide operational inefficiency. |
Tipo: | Artigo em ata de conferência |
URI: | https://hdl.handle.net/1822/54515 |
DOI: | 10.1016/j.promfg.2017.09.193 |
ISSN: | 2351-9789 |
Arbitragem científica: | yes |
Acesso: | Acesso restrito UMinho |
Aparece nas coleções: | CAlg - Artigos em revistas internacionais / Papers in international journals |
Ficheiros deste registo:
Ficheiro | Descrição | Tamanho | Formato | |
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Santana et al 2017.pdf Acesso restrito! | 501,38 kB | Adobe PDF | Ver/Abrir |