Designing Quality Improvement and Economical Production Quantity: Application of Material Flow Cost Accounting and Cost of Quality
https://doi.org/10.56225/ijgoia.v1i1.13
Keywords:
Material flow cost accounting, optimal lot size, particle swarm optimization, serial multi-stage processAbstract
Material flow cost accounting technique is a technique used to analyze environmental costs for the purpose of identifying costs in two parts: positive cost and negative cost. Which will be an indicator of the efficiency of the production process Because it affects the quality of products delivered to customers and customer satisfaction. There are also techniques. MFCA is used in conjunction with Cost of quality techniques to increase the confidence that products that are going out of the production process will have good performance. For the use of the design of the production process, find the size of the lot. Proportion of waste in production lot and number of shipments. The objective of the optimization problem is the maximum ratio of positive product cost to total cost (PC/TC). The researcher uses particle swarm optimization techniques to find the answer. which is the size of the product lot size, Number of product lot shipments and Proportion of waste in production lot in a serial multi-stage process. the results of MFCA analysis showed that the highest portion of negative product cost was material accounting for 53.29% and following by System cost of 4.75% comparing with the total product cost.
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