The Activity-based Costing Approach for Estimation of Part`s Cost in FMS with A(2)-Degree Automation: A Case Study in a Forging Industry

摘要

ABC has become mature cost estimation and accounting strategies. Using ABC for cost estimation of manufactured parts is being practiced today with acceptable rate of success. The objective of this study is to present strategies to evaluate the cost in Flexible Manufacturing System (FMS) with A(2)-degree automation for produced parts. For this goals, by using Activity-based Costing (ABC), first find the requirement resources and activities of parts and then, evaluated the cost of the uses the especially formulas. With implementation of ABC and using accounting formulas, the cost of a part equals the cost of raw materials plus the sum of the costs of all activities used to produce the part. Finally, comparison and analysis between ABC and Traditional Cost (TC) are presented in this research.