Integration of Mahalanobis-Taguchi system and traditional cost accounting for remanufacturing crankshaft

Mohd Yazid, Abu and Norizan, N. S. and M. S., Abd Rahman (2018) Integration of Mahalanobis-Taguchi system and traditional cost accounting for remanufacturing crankshaft. In: IOP Conference Series: Materials Science and Engineering, International Conference on Innovative Technology, Engineering and Sciences 2018 (iCITES 2018) , 1-2 March 2018 , Universiti Malaysia Pahang (UMP) Pekan Campus Library, Malaysia. pp. 1-9., 342 (012005). ISSN 1757-899X

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Abstract

Remanufacturing is a sustainability strategic planning which transforming the end of life product to as new performance with their warranty is same or better than the original product. In order to quantify the advantages of this strategy, all the processes must implement the optimization to reach the ultimate goal and reduce the waste generated. The aim of this work is to evaluate the criticality of parameters on the end of life crankshaft based on Taguchi’s orthogonal array. Then, estimate the cost using traditional cost accounting by considering the critical parameters. By implementing the optimization, the remanufacturer obviously produced lower cost and waste during production with higher potential to gain the profit. Mahalanobis- Taguchi System was proven as a powerful method of optimization that revealed the criticality of parameters. When subjected the method to the MAN engine model, there was 5 out of 6 crankpins were critical which need for grinding process while no changes happened to the Caterpillar engine model. Meanwhile, the cost per unit for MAN engine model was changed from MYR1401.29 to RM1251.29 while for Caterpillar engine model have no changes due to the no changes on criticality of parameters consideration. Therefore, by integrating the optimization and costing through remanufacturing process, a better decision can be achieved after observing the potential profit will be gained. The significant of output demonstrated through promoting sustainability by reducing re-melting process of damaged parts to ensure consistent benefit of return cores.

Item Type: Conference or Workshop Item (Lecture)
Uncontrolled Keywords: Remanufacturing; Mahalanobis-Taguchi system; crankshaft
Subjects: T Technology > TS Manufactures
Faculty/Division: Faculty of Manufacturing Engineering
Depositing User: Dr. Mohd Yazid Abu
Date Deposited: 27 Apr 2018 02:55
Last Modified: 27 Apr 2018 02:55
URI: http://umpir.ump.edu.my/id/eprint/20982
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