Simulation-based Cost Accounting In Production And Logistics

Publikation: Beitrag in Buch/Konferenzbericht/Sammelband/GutachtenBeitrag in KonferenzbandBeigetragenBegutachtung

Beitragende

Abstract

Simulation tools have long been employed to enhance the technical efficiency of systems and processes in production and logistics. Traditionally focused on investigating and optimizing technical-logistical parameters such as facility output, lead times, and inventory levels, these studies often neglect the crucial economic perspective. While optimizing for temporal and quantitative objectives may yield an efficient system, it may not necessarily represent the most economically viable solution. A frequent gap in this phase is the consideration of economic aspects, which ultimately play a decisive role in operations. To holistically capture the economic landscape of production activities, simulation tools require cost data integration. Linking traditional simulation methods with cost accounting or investment analysis systems could facilitate a comprehensive evaluation and design of systems. In addressing this gap, the authors developed a comprehensive cost module within the Plant Simulation software for a project in the aviation industry. This module operates based on cost accounting principles, providing a framework for cost allocation by incorporating cost types, cost centers and cost units. The motivation behind this development stems from the aviation industry's need to increasingly automate assembly systems despite relatively lower production volumes compared to other industries. Beyond technical-logistical parameters, the authors consider monetary targets e.g. unit costs and optimize simulation results to assess the economic automation level. The integrated module continuously derives, calculates, and evaluates cost data based on the technical-logistical parameters identified during the simulation. This approach expands simulation models to include cost-specific parameters, allowing for a more comprehensive understanding of the economic implications of system design and automation.

Details

OriginalspracheEnglisch
TitelProceedings of the Conference on Production Systems and Logistics: CPSL 2024
Seiten593-602
Seitenumfang10
PublikationsstatusVeröffentlicht - 2024
Peer-Review-StatusJa

Publikationsreihe

ReiheProceedings of the Conference on Production Systems and Logistics

Konferenz

Titel6th Conference on Production Systems and Logistics
KurztitelCPSL 2024
Veranstaltungsnummer6
Dauer9 - 12 Juli 2024
Webseite
OrtUniversity of Hawaiʻi at Mānoa
StadtHonolulu
LandUSA/Vereinigte Staaten

Schlagworte

Ziele für nachhaltige Entwicklung

Schlagwörter

  • Cost accounting, Factory, Manufacturing system, Production Planning, Simulation