Title: Decision support system for costing TADS in an Indian modular switches manufacturing organisation

Authors: S. Vinodh, M. Prasanna, S. Manoj

Addresses: Department of Production Engineering, National Institute of Technology, Tiruchirappalli, Tamil Nadu 620 015, India. ' Department of Production Engineering, National Institute of Technology, Tiruchirappalli, Tamil Nadu 620 015, India. ' Department of Production Engineering, National Institute of Technology, Tiruchirappalli, Tamil Nadu 620 015, India

Abstract: The manufacturing organisations have been witnessing a transition in the manufacturing paradigm due to increasing competition. The manufacturing paradigm was shifted from craft to mass manufacturing and then mass customised manufacturing. Agile manufacturing (AM) is an advanced manufacturing paradigm that enables organisations to survive in the competitive environment. The traditional costing method could not be applied to the AM systems. Researchers have recommended certain methods for costing expenses associated with AM practices. This paper reports a project that uses the cost data, pertaining to activity-based costing (ABC) of an advanced AM system called total agile design system (TADS). Since the computation of cost data produced manually is time-consuming and error-prone, a decision support system (DSS) has been developed. This DSS is referred to as DSS–TADS–ABC. The experiences gained on the design and development of DSS–TADS–ABC is presented in this paper.

Keywords: agile manufacturing; DSS; decision support systems; product costing; activity-based costing; ABC; CAD; computer aided design; India; modular switches; switch manufacturing; agile design.

DOI: 10.1504/IJICBM.2011.042912

International Journal of Indian Culture and Business Management, 2011 Vol.4 No.6, pp.644 - 657

Published online: 31 Jan 2015 *

Full-text access for editors Full-text access for subscribers Purchase this article Comment on this article