Publication:
MAHALANOBIS-TAGUCHI SYSTEM AND TIME-DRIVEN ACTIVITY-BASED COSTING INTEGRATION OF PRINTED CIRCUIT BOARD

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dc.citedby0
dc.contributor.authorAris N.H.en_US
dc.contributor.authorAbu M.Y.en_US
dc.contributor.authorMohd Zaini S.N.A.en_US
dc.contributor.authorMohd Jamil M.A.en_US
dc.contributor.authorPinueh N.S.en_US
dc.contributor.authorWan Muhammad W.Z.A.en_US
dc.contributor.authorRamlie F.en_US
dc.contributor.authorHarudin N.en_US
dc.contributor.authorSari E.en_US
dc.contributor.authorid58832351700en_US
dc.contributor.authorid55983627200en_US
dc.contributor.authorid57196441481en_US
dc.contributor.authorid58831434200en_US
dc.contributor.authorid58830536300en_US
dc.contributor.authorid55860800560en_US
dc.contributor.authorid55982859700en_US
dc.contributor.authorid56319654100en_US
dc.contributor.authorid55983050300en_US
dc.date.accessioned2024-10-14T03:17:23Z
dc.date.available2024-10-14T03:17:23Z
dc.date.issued2023
dc.description.abstractSystem integration involves creating or implementing a customized architecture, as well as integrating hardware, packaged and customized software, and communications. The electronic component demand is rising nowadays. However, a weekly rejection report for rejected parts is necessary in reflect the severity level as it can influence the criteria used to identify relevant parameters. Meanwhile, activity-based costing (ABC) is outdated since it employs interviews or surveys to get numerical data, which can lead to erroneous corporate data. This research aim is to integrate Mahalanobis-Taguchi system (MTS) with time-driven activity-based costing (TDABC) at the electronic component workstation. MTS optimizes 22 printed circuit board (PCB) assembly top side workstation environments. After generating time equation and capacity cost rate, TDABC considers critical elements to identify underutilized capacity. As a result, October and December have the most significant parameters (16) and August the fewest (10). Next, the TDABC confirmed that the PCB input into auto loader machine sub-activity has a large unused capacity of time (239,550 minutes) and cost (MYR18,120.67), which allows this workstation to minimize unused capacity by shifting employees to another load workstation. In spite of to minimize capacity utilization in sub-activity solder paste preparation, extra labor should be given since it has an overutilized capacity of time (- 790,100 minutes) and cost (MYR-1,000,535.13). Lastly, the reduction of waste and better forecasting is obtained after MTS and TDABC integration is implemented. � 2023 Little Lion Scientific.en_US
dc.description.natureFinalen_US
dc.identifier.epage8261
dc.identifier.issue24
dc.identifier.scopus2-s2.0-85182870211
dc.identifier.spage8247
dc.identifier.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-85182870211&partnerID=40&md5=a299ca9e307a9e0ffa7e57ccc7ff25d6
dc.identifier.urihttps://irepository.uniten.edu.my/handle/123456789/33881
dc.identifier.volume101
dc.pagecount14
dc.publisherLittle Lion Scientificen_US
dc.sourceScopus
dc.sourcetitleJournal of Theoretical and Applied Information Technology
dc.subjectClassification
dc.subjectIntegration
dc.subjectMTS
dc.subjectOptimization
dc.subjectTDABC
dc.titleMAHALANOBIS-TAGUCHI SYSTEM AND TIME-DRIVEN ACTIVITY-BASED COSTING INTEGRATION OF PRINTED CIRCUIT BOARDen_US
dc.typeArticleen_US
dspace.entity.typePublication
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