Journal of Manufacturing Technology Management: Volume 16 Issue 3

Cost accounting for rational FCIM investment analysis

Richard J. Palmer, Henry H. Davis

Aims to review accounting practice with regard to the calculation and attribution of technology costs (i.e. depreciation) to products, to evaluate the impact of expected…

Simulation of workflow balancing in assembly shopfloor operations

S. Rajakumar, V.P. Arunachalam, V. Selladurai

To provide a new model to solve the assembly‐planning problem of a textile machine in a shopfloor which can help researchers and practitioners.

An empirical investigation of strategy determinants and choices in manufacturing enterprises

Kit Fai Pun

To present the main findings of a comparative study conducted in two selected Chinese cities – Hong Kong and Shanghai – on identifying and prioritising the strategy determinants…

Application of the theory of constraints to a bottleneck operation in a manufacturing plant

C. Carl Pegels, Craig Watrous

The purpose of this paper is to describe a study of the successful application of the theory of constraints (TOC) to a manufacturing plant operations problem. The TOC application…

Changing product development process through information technology: a Brazilian case

Fernando José Barbin Laurindo, Marly Monteiro de Carvalho

Aims to discuss the linking of enhanced performance of the new product development process with the increasing use of IT applications, resulting in a competitive advantage.

A simulation‐based comparison of TOC and traditional accounting performance measures in a process industry

Satish Mehra, R. Anthony Inman, Gregory Tuite

Aims to compare performance measurement of a continuous process manufacturing operation under two accounting systems – a traditional cost accounting system and the theory of…

A neuro‐computing approach to the thermal profile control of the second‐side reflow process in surface mount assembly

Tsung‐Nan Tsai, Taho Yang

A neural‐network‐based predictive model is proposed to model the second‐side thermal profile reflow process in surface mount assembly with a view to facilitating the oven set‐up…