ACTIVITY BASED MANAGEMENT AS A TOOL OF LEAN MANUFACTURING FOR CAPITAL INVESTMENT ANALYSIS

Sullivan, William G.; Ashayeri , Jalal

Flexible Automation and Integrated Manufacturing 1999

ISBN Imprimir: 978-1-56700-133-4

ACTIVITY BASED MANAGEMENT AS A TOOL OF LEAN MANUFACTURING FOR CAPITAL INVESTMENT ANALYSIS

William G. Sullivan Industrial and Systems Engineering Department Virginia Polytechnic Institute and State University, USA

Jalal Ashayeri Center for Economic Research (CentER) Faculty of Economics & Business Administration Tilburg University, The Netherlands

Sinopsis

This paper presents a capital investment analysis of bar coding equipment in the Receiving Department of a typical firm. The evaluation assumes that a lean manufacturing system is being implemented by the firm. Because activity based management (ABM) is a tool of lean manufacturing, ABM is used to demonstrate how activity improvement (time, quality and/or cost) forms the basis for deciding whether capital investment is necessary and can be justified in innovative proposed uses of new technology.

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