Integration of mahalanobis-taguchi system and time-driven activity-based costing in production environment / (Record no. 100896)

MARC details
000 -LEADER
fixed length control field 04738ntm a2200337 i 4500
003 - CONTROL NUMBER IDENTIFIER
control field MY-KuUP
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20251125110903.0
006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS
fixed length control field t||||fr|||| 000 0
007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION
fixed length control field ta
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 240605t20232023my a|||fr|||| 000 0 eng d
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number THE0009878 (Local)
Qualifying information Hardback
040 ## - CATALOGING SOURCE
Original cataloging agency UMPSA
Language of cataloging eng
Transcribing agency UMP
Description conventions rda
090 ## - LOCALLY ASSIGNED LC-TYPE CALL NUMBER (OCLC); LOCAL CALL NUMBER (RLIN)
Classification number (OCLC) (R) ; Classification number, CALL (RLIN) (NR) FTKPM .F55 2023 r Thesis
100 0# - MAIN ENTRY--PERSONAL NAME
Personal name Filzah Lina Binti Mohd Safeiee,
Relator term author.
245 10 - TITLE STATEMENT
Title Integration of mahalanobis-taguchi system and time-driven activity-based costing in production environment /
Statement of responsibility, etc. Filzah Lina Binti Mohd Safeiee
264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE
Place of production, publication, distribution, manufacture Kuantan, Pahang :
Name of producer, publisher, distributor, manufacturer UMPSA,
Date of production, publication, distribution, manufacture, or copyright notice 2023
264 #4 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE
Date of production, publication, distribution, manufacture, or copyright notice © 2023
300 ## - PHYSICAL DESCRIPTION
Extent xv, 164 pages :
Other physical details illustrations (some color) ;
Dimensions 30 cm. +
Accompanying material 1 CD-ROM
336 ## - CONTENT TYPE
Source rdacontent
Content type term text
337 ## - MEDIA TYPE
Source rdamedia
Media type term unmediated
338 ## - CARRIER TYPE
Source rdacarrier
Carrier type term volume
347 ## - DIGITAL FILE CHARACTERISTICS
Source rda
File type text file
Encoding format PDF
500 ## - GENERAL NOTE
General note Faculty of Manufacturing & Mechatronics Engineering Technology
502 ## - DISSERTATION NOTE
Dissertation note Thesis (Doctor of Philosophy) -- Universiti Malaysia Pahang – 2023
504 ## - BIBLIOGRAPHY, ETC. NOTE
Bibliography, etc. note Includes bibliographical references
520 3# - SUMMARY, ETC.
Summary, etc. In the production environment, the process is considered stable when the assignable causes have been eliminated from the process and then, the process parameters are concluded significant to the output. By solely depending on the control chart to conclude the significant parameter is not well justified yet the degree of contribution is vague. Meanwhile, the costing structure in the production environment is mainly based on the consumed activities. Although the costing structure is appropriate, it does not provide an integrated view of enterprise-wide profitability opportunities and could not be easily updated to accommodate changing circumstances. There are a lot of frameworks related to system integration such as an approach of remaining useful life prediction based on risk assessment and degradation state coefficient into the Mahalanobis distance, and a cost model to take into consideration uncertainty and variability in the computation of product cost stochastically. It proves from the literature that a new study is needed to develop a new framework to integrate between the quality and cost for better product costing in the production environment. The main objective of this work is to integrate the MahalanobisTaguchi system (MTS) and time- driven activity-based costing (TDABC) in the production environment. The collection data is obtained from a company located in Kuantan, Pahang. MTS analyses the degree of contribution of parameters while TDABC analyses the capacity utilization in production environment. As a result of degree of contribution, healthy and unhealthy groups have been plotted in the scatter diagram to indicate the distance of rejected components to the accepted components. Fortunately, both groups are not identical and have positive correlation. In order to obtain lower Mahalanobis distance which closer tohealthy group, positive degree of contribution should be decreased while negative degree of contribution should be increased. As a result of capacity utilization, 3 clusters are found for capacity utilization such as Type I which is the workstation is over- utilized the provided apportionment, Type II which is the workstation utilized a small portion of provided apportionment and Type III which the workstation largely utilized the provided apportionment. Obviously, Type III is most prominent because the management always set the expenditure to achieve certain annual production. By knowing the unused capacity of time and cost, management also can forecast their resources and expenses in the future more accurately to reduce any wastes. As a result of frameworks of system integration, 4 types of integration are discussed such as Integration A (conventional-ABC), Integration B (conventional-TDABC), Integration C (MTS-ABC) and Integration D (MTS-TDABC). As a result of validation, Integration D is the best compared the others in the production environment because MTS considers degree of contribution for each parameter which influence to the increment or decrement to the final cost and the TDABC develops capacity cost rate from the related cost of capacity supplied and time equations with high flexibility to absorb the complexity of the product. Therefore, integration between MTS and TDABC means different degree of contributions of parameters will affect the time equations and capacity cost rate to produce better cost of product in production environment.
610 20 - SUBJECT ADDED ENTRY--CORPORATE NAME
Corporate name or jurisdiction name as entry element Faculty of Manufacturing & Mechatronics Engineering Technology
General subdivision Dissertations
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Universities and colleges
General subdivision Dissertations
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Theses
General subdivision Dissertations
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme Library of Congress Classification
Koha item type Thesis
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Date acquired Total checkouts Full call number Barcode Date last seen Price effective from Koha item type
  Not lost Library of Congress Classification   Not for loan UMPLIB PEKAN UMPLIB PEKAN 05/06/2024   FTKPM .F55 2023 r Thesis T000003153 05/06/2024 05/06/2024 Thesis
  Not lost Library of Congress Classification     UMPLIB PEKAN UMPLIB PEKAN 05/06/2024   CD13547 T000003154 05/06/2024 05/06/2024 Thesis

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