Measuring the impact of Lean tools on the cost–time investment of a product using cost–time profiles
Traditional costing systems consider the accumulation of costs, but not their timing. Value stream mapping presents a good picture of the time consumed and operations performed for the production of a product within a manufacturing facility, but it does not track the accumulation of costs. The cost–...
- Autores:
-
Rivera Cadavid, Leonardo
- Tipo de recurso:
- Article of investigation
- Fecha de publicación:
- 2007
- Institución:
- Universidad ICESI
- Repositorio:
- Repositorio ICESI
- Idioma:
- eng
- OAI Identifier:
- oai:repository.icesi.edu.co:10906/79591
- Acceso en línea:
- http://www.sciencedirect.com/science/article/pii/S073658450700021X
http://hdl.handle.net/10906/79591
https://doi.org/10.1016/j.rcim.2007.02.013
- Palabra clave:
- Ingeniería de producción
Inversión de costo
Medición
Costo
Inversión
Production engineering
- Rights
- openAccess
- License
- https://creativecommons.org/licenses/by-nc-nd/4.0/
| Summary: | Traditional costing systems consider the accumulation of costs, but not their timing. Value stream mapping presents a good picture of the time consumed and operations performed for the production of a product within a manufacturing facility, but it does not track the accumulation of costs. The cost–time profile (CTP) is a tool that follows the accumulation of cost in the manufacturing of a product through time; and it finds the cost–time investment (CTI), which is an indicator of the use of resources in the manufacturing of a product through quantities and timing. In this paper, the expected impact of Lean implementations on the CTP and CTI is discussed. The CTP is proposed as a useful tool for the evaluation of the improvements achieved by the implementation of Lean tools and techniques. |
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