MARC details
| 000 -LEADER |
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| fixed length control field |
04903ntm a2200337 i 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
MY-KuUP |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20260826152638.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS |
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| fixed length control field |
t||||fr|||| 000 0 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
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| fixed length control field |
ta |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
260730t20262026my a|||fr|||| 000 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
THE0009502 (Local) |
| Qualifying information |
Hardback |
| 040 ## - CATALOGING SOURCE |
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| Original cataloging agency |
UMPSA |
| Language of cataloging |
eng |
| Transcribing agency |
UMPSA |
| Description conventions |
rda |
| 090 ## - LOCALLY ASSIGNED LC-TYPE CALL NUMBER (OCLC); LOCAL CALL NUMBER (RLIN) |
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| Classification number (OCLC) (R) ; Classification number, CALL (RLIN) (NR) |
FKTPM .S84 2026 r Thesis |
| 100 0# - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Nor Suhadah Razali, |
| Relator term |
author. |
| 245 12 - TITLE STATEMENT |
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| Title |
A framework of integration degree of contribution and cost driver : |
| Remainder of title |
a case study in thermal printer / |
| Statement of responsibility, etc. |
Nor Suhadah Razali |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
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| Place of production, publication, distribution, manufacture |
Kuantan, Pahang : |
| Name of producer, publisher, distributor, manufacturer |
UMPSA, |
| Date of production, publication, distribution, manufacture, or copyright notice |
2026 |
| 264 #4 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
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| Date of production, publication, distribution, manufacture, or copyright notice |
© 2026 |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
xvi, 226 pages : |
| Other physical details |
illustration ; |
| Dimensions |
30 cm.+ |
| Accompanying material |
1 CD-ROM |
| 336 ## - CONTENT TYPE |
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| Source |
rdacontent |
| Content type term |
text |
| 337 ## - MEDIA TYPE |
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| Source |
rdamedia |
| Media type term |
unmediated |
| 338 ## - CARRIER TYPE |
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| Source |
rdacarrier |
| Carrier type term |
volume |
| 347 ## - DIGITAL FILE CHARACTERISTICS |
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| Source |
rda |
| File type |
text file |
| Encoding format |
PDF |
| 500 ## - GENERAL NOTE |
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| General note |
Faculty of Manufacturing and Mechatronic Engineering Technology |
| 502 ## - DISSERTATION NOTE |
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| Dissertation note |
Thesis (Master of Science) -- Universiti Malaysia Pahang Al Sultan Abdullah - 2026 |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
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| Bibliography, etc. note |
Include bibliographical reference |
| 520 3# - SUMMARY, ETC. |
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| Summary, etc. |
Improving capacity utilization can improve production efficiency by minimizing unused time, maximizing equipment usage, and reducing production activities to more effectively meet demand. Achieving production efficiency often relies on system integration, defined as the process of customizing or combining new and pre-existing systems to enhance productivity and operational quality. The daily and weekly production reports including information such as working time, output, downtime, takt time, production efficiency and machine utilization. However, there is no information related to the parameters contributed to the production activities and the company recorded 6361 rejected units of the SII thermal printer model in 2023. Meanwhile, industry professionals use activity-based costing (ABC) to calculate the cost per unit of finished products in order to address production expenses. Obviously, the current method presents challenges in accurately determining capacity utilization and unused capacity. Unfortunately, the costing and quality tools frequently operate separately, making it harder to understand how factors affect industrial capacity. This research aims to formulate a new framework by integrates the degree of contribution and cost driver in production environment. MTS uses multivariate data for quantitative decision-making in order to diagnose and predict system performance. Time-driven activity-based costing (TDABC) is utilized as a costing model, enabling companies to allocate costs by calculating the time spent on activities. Data collection is conducted at electronic company in Pasir Gudang, Johor. The product under study is a thermal printer model SII which involved with 25 workstations, 51 parameters, and 59 activities. The framework is validated through different products complexity. As a result, in April 2023, the average Mahalanobis distance (MD) of the abnormal sample is 53.401398, whereas the average MD of the normal sample is 1.000001. Increasing the number of parameters which are exceed the normal range will increase the MD value. There are 34% parameters have a positive degree of contribution (impact increasing MD value), whereas 66% parameters have a negative degree of contribution (impact decreasing MD value). For the main activity of printing inspection, sub-activity of prepare printing inspection equipment has a unused capacity of time and cost of -379.29 hours and MYR -4,323.95 respectively. It was found that there are three types of unused capacity have been identified such as Type I refers to a workstation that overutilizes resources and apportionment costs by 4 workstations and this is undesirable to be practised, Type II refer to a workstation is small-utilized the resources and cost of apportionment by 13 workstation and it also undesirable to be practised, and Type III refer to a workstation is largely-utilized the resources and apportionment costs by 8 workstations and it is desirable to be practised. The most effective model to reduce the rejection rate is model 4. It was found that the negative degree of contribution of higher level is reduces the magnitude by two points, the negative degree of contribution of lower level is reduced the magnitude by one point, and the magnitude for positive degree of contribution is kept unchanged. Improved utilization of unused capacity in terms of time and cost contributes to reduced unit rejection. The integration of degree of contribution and cost driver in a production environment improves decision-making by aligning resource allocation with profitability for improving cost efficiency and overall performance. |
| 610 20 - SUBJECT ADDED ENTRY--CORPORATE NAME |
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| Corporate name or jurisdiction name as entry element |
Faculty of Manufacturing and Mechatronic Engineering Technology |
| General subdivision |
Dissertations |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
Universities and colleges |
| General subdivision |
Dissertations |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
Theses |
| General subdivision |
Dissertations |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
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| Source of classification or shelving scheme |
Library of Congress Classification |
| Koha item type |
Thesis |