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:
https://lup.lub.lu.se/record/d9ae3238-7a58-44ce-a7a1-b163df5527e7
- author
- Reddy Abbu,, Spuran
; Reddy Gade, Badri
and Windmark, Christina
LU
- organization
- publishing date
- 2022
- 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
- 2024-06-25 02:38:01
@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}},
}