Comparison of ABC approach and evasyo method to evaluate the performances of manufacturing systems

摘要

The aim of this paper is to present a new method to evaluate manufacturing systems via activities which is very fast to apply, systematic, complete and well formalised. EVASYO (EV Alution of SYstems and Operations) method combines a technical approach and an economical approach based on ABC/ABM.. EVASYO describes the systems by components (resources, output, input) and activities. Generally the identification of the components and activities of a given systems is very difficult and takes a long time since a manufacturing system is complex and since the number of activities and components is very high. EVASYO introduces some reference activities and reference components to accelerate this step. Furthermore, the quality of results is improved since the method is based on an exhaustive know of resources and activities.