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Proposing of Mahalanobis-Taguchi System and Time-Driven Activity-Based Costing on Magnetic Component of Electrical & Electronic Industry

Nik Nurharyantie, Nik Mohd Kamil and Mohd Yazid, Abu and Nurul Farahin, Zamrud and Filzah Lina, Mohd Safeiee (2020) Proposing of Mahalanobis-Taguchi System and Time-Driven Activity-Based Costing on Magnetic Component of Electrical & Electronic Industry. In: iMEC-APCOMS 2019: Proceedings of the 4th International Manufacturing Engineering Conference and The 5th Asia Pacific Conference on Manufacturing Systems, 21-22 August 2019 , Putrajaya, Malaysia. pp. 108-114.. ISBN 978-981-15-0950-6

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Abstract

In the complex and dynamic environment today, it is very important for Electrical & Electronic (E&E) industry to know the better quality and profitability of magnetic component. The objective of this work is proposing of Mahalanobis-Taguchi System (MTS) and Time-Driven Activity-Based Costing (TDABC) on production of E&E industry. In general, MTS is used to evaluates the parameters in workstation either critical or non-critical parameter while TDABC requires estimate two key parameters: (1) develop time equation to determine the estimated time for each activity and (2) calculate capacity cost rate of each sub-activity. Furthermore, based on collecting the data for a workstation visual mechanical inspection, MTS can identify the diagnosis parameters while TDABC can measure the unused capacity in term of resources and time for each process in a workstation. Eventually, MTS found that Mahalanobis Distance (MD), 7 and TDABC predicted MYR62659.55.

Item Type: Conference or Workshop Item (Lecture)
Additional Information: Lecture Notes in Mechanical Engineering
Uncontrolled Keywords: Diagnosis; Mahalanobis-Taguchi System; Time-Driven Activity-Based Costing
Subjects: T Technology > TS Manufactures
Faculty/Division: Faculty of Manufacturing Engineering
Depositing User: Dr. Mohd Yazid Abu
Date Deposited: 30 Oct 2019 07:07
Last Modified: 30 Oct 2019 07:07
URI: http://umpir.ump.edu.my/id/eprint/26240
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