UMP Institutional Repository

Integration of mahalanobis-taguchi system and activity based costing in decision making for remanufacturing

Mohd Yazid, Abu (2016) Integration of mahalanobis-taguchi system and activity based costing in decision making for remanufacturing. PhD thesis, Universiti Teknologi Malaysia.

[img]
Preview
PDF (Integration of mahalanobis-taguchi system and activity based costing in decision making for remanufacturing-Table of contents)
Integration of mahalanobis-taguchi system and activity based costing in decision making for remanufacturing-Table of contents-FKM-Mohd Yazid Abu-CD 10027.pdf

Download (8MB) | Preview
[img]
Preview
PDF (Integration of mahalanobis-taguchi system and activity based costing in decision making for remanufacturing-Abstract)
Integration of mahalanobis-taguchi system and activity based costing in decision making for remanufacturing-Abstract-FKM-Mohd Yazid Abu-CD 10027.pdf

Download (8MB) | Preview
[img]
Preview
PDF (Integration of mahalanobis-taguchi system and activity based costing in decision making for remanufacturing-References)
Integration of mahalanobis-taguchi system and activity based costing in decision making for remanufacturing-References-FKM-Mohd Yazid Abu-CD 10027.pdf

Download (8MB) | Preview

Abstract

Classifying components at the end of life (EOL) into remanufacture, repair or dispose is still a major concern to automotive industries. Prior to this study, no specific approach is reported as a guide line to determine critical crankpins that justifying economical remanufacturing process. Traditional cost accounting (TCA) has been used widely by remanufacturing industries but this is not a good measure of estimating the actual manufacturing costs per unit as compared to activity based costing (ABC). However, the application of ABC method in estimating remanufactured cost is rarely reported. These issues were handled separately without a proper integration to make remanufacturing decision which frequently results into uneconomical operating cost and finally the decision becomes less accurate. The aim of this work is to develop a suitable pattern recognition method for classifying crankshaft into three different EOL groups and subsequently evaluates the critical and non-critical crankpins of the used crankshaft using Mahalanobis-Taguchi System (MTS). A remanufacturability assessment technique was developed using Microsoft Excel spreadsheet on pattern recognition and critical crankpins evaluation, and finally integrates these information into a similar spreadsheet with ABC to make decision whether the crankshaft is to be remanufactured, repaired or disposed. The developed scatter diagram was able to recognize group pattern of EOL crankshaft which later was successfully used to determine critical crankpins required for remanufacturing process. The proposed method can serve as a useful approach to the remanufacturing industries for systematically evaluate and decide EOL components for further processing. Case study on six engine models, the result shows that three engines can be securely remanufactured at above 40% profit margin while another two engines are still viable to remanufacture but with less profit margin. In contrast, only two engines can be securely remanufactured due overcharge when using TCA. This inaccuracy affects significantly the overall remanufacturing activities and revenue of the industry. In conclusion, the proposed integration on pattern recognition, parameter evaluation and costing assists the decision making process to effectively remanufacture EOL automotive components as confirmed by Head of workshop of Motor Teknologi Industri Sdn. Bhd.

Item Type: Thesis (PhD)
Additional Information: Thesis (Doctor of philosophy (Mechanical Engineering)) -- Universiti Teknologi Malaysia - 2016
Uncontrolled Keywords: mahalanobis-taguchi system; remanufacturing process
Subjects: T Technology > TJ Mechanical engineering and machinery
T Technology > TS Manufactures
Faculty/Division: Faculty of Mechanical Engineering
Depositing User: Ms. Nurezzatul Akmal Salleh
Date Deposited: 01 Feb 2017 03:12
Last Modified: 27 Feb 2018 07:51
URI: http://umpir.ump.edu.my/id/eprint/16388
Download Statistic: View Download Statistics

Actions (login required)

View Item View Item