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Cost Model for remanufacturing

Reddy Abbu,, Spuran ; Reddy Gade, Badri and Windmark, Christina LU (2022) 10th Swedish Production Symposium (SPS2022) In Advances in Transdisciplinary Engineering 21. p.267-278
Abstract
Over the years, remanufacturing practices have grown in popularity in industrial areas. It is one of the most effective ways to keep products out of landfills by turning end-of-life items into usable products. However, the available literature on cost models is limited or specific to a product. A general cost model for remanufacturing is presented in this paper to understand the major costs involved in the process to aid decision-making. A model is developed based on activity-based costing and performance-based costing by considering both the activities that occur during the process and their performance. As a result of using the proposed model, it is easier to monitor the costs of each activity, changes in performance, and understand the... (More)
Over the years, remanufacturing practices have grown in popularity in industrial areas. It is one of the most effective ways to keep products out of landfills by turning end-of-life items into usable products. However, the available literature on cost models is limited or specific to a product. A general cost model for remanufacturing is presented in this paper to understand the major costs involved in the process to aid decision-making. A model is developed based on activity-based costing and performance-based costing by considering both the activities that occur during the process and their performance. As a result of using the proposed model, it is easier to monitor the costs of each activity, changes in performance, and understand the resulting impact on the cost of finished products. (Less)
Abstract (Swedish)
Over the years, remanufacturing practices have grown in popularity in industrial areas. It is one of the most effective ways to keep products out of landfills by turning end-of-life items into usable products. However, the available literature on cost models is limited or specific to a product. A general cost model for remanufacturing is presented in this paper to understand the major costs involved in the process to aid decision-making. A model is developed based on activity-based costing and performance-based costing by considering both the activities that occur during the process and their performance. As a result of using the proposed model, it is easier to monitor the costs of each activity, changes in performance, and understand the... (More)
Over the years, remanufacturing practices have grown in popularity in industrial areas. It is one of the most effective ways to keep products out of landfills by turning end-of-life items into usable products. However, the available literature on cost models is limited or specific to a product. A general cost model for remanufacturing is presented in this paper to understand the major costs involved in the process to aid decision-making. A model is developed based on activity-based costing and performance-based costing by considering both the activities that occur during the process and their performance. As a result of using the proposed model, it is easier to monitor the costs of each activity, changes in performance, and understand the resulting impact on the cost of finished products. (Less)
Please use this url to cite or link to this publication:
author
; and
organization
publishing date
type
Chapter in Book/Report/Conference proceeding
publication status
published
subject
host publication
SPSS2022 : Proceedings of the 10th Swedish Production Symposium - Proceedings of the 10th Swedish Production Symposium
series title
Advances in Transdisciplinary Engineering
editor
Ng, Amos H.C. ; Syberfeldt, Anna ; Högberg, Dan and Holm, Magnus
volume
21
pages
12 pages
publisher
IOS Press
conference name
10th Swedish Production Symposium (SPS2022)
conference location
Skövde, Sweden
conference dates
2022-04-26 - 2022-04-29
external identifiers
  • scopus:85132810667
ISSN
2352-7528
2352-751X
ISBN
978-1-64368-268-6
978-1-64368-269-3
DOI
10.3233/ATDE220146
language
English
LU publication?
yes
id
d9ae3238-7a58-44ce-a7a1-b163df5527e7
date added to LUP
2022-06-20 09:26:02
date last changed
2024-06-11 00:44:35
@inproceedings{d9ae3238-7a58-44ce-a7a1-b163df5527e7,
  abstract     = {{Over the years, remanufacturing practices have grown in popularity in industrial areas. It is one of the most effective ways to keep products out of landfills by turning end-of-life items into usable products. However, the available literature on cost models is limited or specific to a product. A general cost model for remanufacturing is presented in this paper to understand the major costs involved in the process to aid decision-making. A model is developed based on activity-based costing and performance-based costing by considering both the activities that occur during the process and their performance. As a result of using the proposed model, it is easier to monitor the costs of each activity, changes in performance, and understand the resulting impact on the cost of finished products.}},
  author       = {{Reddy Abbu,, Spuran and Reddy Gade, Badri and Windmark, Christina}},
  booktitle    = {{SPSS2022 : Proceedings of the 10th Swedish Production Symposium}},
  editor       = {{Ng, Amos H.C. and Syberfeldt, Anna and Högberg, Dan and Holm, Magnus}},
  isbn         = {{978-1-64368-268-6}},
  issn         = {{2352-7528}},
  language     = {{eng}},
  pages        = {{267--278}},
  publisher    = {{IOS Press}},
  series       = {{Advances in Transdisciplinary Engineering}},
  title        = {{Cost Model for remanufacturing}},
  url          = {{http://dx.doi.org/10.3233/ATDE220146}},
  doi          = {{10.3233/ATDE220146}},
  volume       = {{21}},
  year         = {{2022}},
}