Activity based costing, time-driven activity based costing and lean accounting: differences among three accounting systems' approach to manufacturing

Choosing an appropriate accounting system for manufacturing has always been a challenge for managers. In this article we try to compare three accounting systems designed since 1980 to address problems of traditional accounting system. In the first place we are going to present a short overview on background and definition of three accounting systems: Activity Based costing, Time-Driven Activity Based Costing and Lean Accounting. Comparisons are made based on the three basic roles of information generated by accounting systems: financial reporting, decision making, and operational control and improvement. The analysis in this paper reveals how decisions are made over the value stream in the companies using Lean Accounting while decisions under the ABC Accounting system are taken at individual product level, and finally we will show how TD-ABC covers both product and process levels for decision making. In addition, this paper shows the importance of nonfinancial measures for operational control and improvement under the Lean Accounting and TD-ABC methods whereas ABC relies mostly on financial measures in this context.

Preference intensity in MCDM when an additive utility function represents DM preferences

We propose a new method for ranking alternatives in multicriteria decision-making problems when there is imprecision concerning the alternative performances, component utility functions and weights. We assume decision maker?s preferences are represented by an additive multiattribute utility function, in which weights can be modeled by independent normal variables, fuzzy numbers, value intervals or by an ordinal relation. The approaches are based on dominance measures or exploring the weight space in order to describe which ratings would make each alternative the preferred one. On the one hand, the approaches based on dominance measures compute the minimum utility difference among pairs of alternatives. Then, they compute a measure by which to rank the alternatives. On the other hand, the approaches based on exploring the weight space compute confidence factors describing the reliability of the analysis. These methods are compared using Monte Carlo simulation.

Integrated learning of production engineering software applications in a shipbuilding context

Acourse focused on the acquisition of integration competencies in ship production engineering, organized in collaboration with selected industry partners, is presented in this paper. The first part of the course is dedicated to Project Management: the students acquire skills in defining, using MS-PROJECT, the work breakdown structure (WBS), and the organization breakdown structure (OBS) in Engineering projects, through a series of examples of increasing complexity with the final one being the construction planning of a vessel. The second part of the course is dedicated to the use of a database manager, MS-ACCESS, in managing production related information.Aseries of increasing complexity examples is treated, the final one being the management of the piping database of a real vessel. This database consists of several thousand pipes, for which a production timing frame is defined connecting this part of the course with the first one. Finally, the third part of the course is devoted to working withFORAN,an Engineering Production application developed bySENERand widely used in the shipbuilding industry. With this application, the structural elements where all the outfittings will be located are defined through cooperative work by the students, working simultaneously in the same 3D model. In this paper, specific details about the learning process are given. Surveys have been posed to the students in order to get feedback from their experience as well as to assess their satisfaction with the learning process, compared to more traditional ones. Results from these surveys are discussed in the paper.

Tutorial 2.0 on Technical Drawing 3D and Visualization

In recent years, the continuous incorporation of new technologies in the learning process has been an important factor in the educational process [1]. The Technical University of Madrid (UPM) promotes educational innovation processes and develops projects related to the improvement of the education quality. The experience that we present fits into the Educational Innovation Project (EIP) of the E.U. of Agricultural Engineering of Madrid. One of the main objectives of the EIP is to "Take advantage of the new opportunities offered by the Learning and Knowledge Technologies in order to enrich the educational processes and teaching management" [2].

Comparative study about the use of two and three-dimensional methods in surface finishing characterization

The increasing number of works related to the surface texture characterization based on 3D information, makes convenient rethinking traditional methods based on two-dimensional measurements from profiles. This work compares results between measurements obtained using two and three-dimensional methods. It uses three kinds of data sources: reference surfaces, randomly generated surfaces and measured. Preliminary results are presented. These results must be completed trying to cover a wider number of possibilities according to the manufacturing process and the measurement instrumentation since results can vary quite significantly between them.

Collaborative Engineering: an Airbus case study

This document introduces the main concepts of Collaborative Engineering as a new methodology, procedures and tools to design and develop an aircraft, as Airbus Military is implementing. Airbus designs and industrializes aircrafts under Concurrent Engineering techniques since decades with success. The introduction of new PLM methodologies, procedures and tools, mainly in the industrialization areas, and the need to reduce time-to-market conducted Airbus Military to push the engineering teams to do things in a different way. Traditional Engineering works sequentially, Concurrent Engineering basically overlaps tasks between teams using maturity states and taking assuming risks. Collaborative Engineering promotes a single team to develop product, processes and resources from the conceptual phase to the start of the serial production. The deliverable of the team is an iDMU (industrial DMU), a complete definition and verification of the virtual manufacturing of the product.

X-ray microtomography analysis of the damage micromechanisms in 3D woven composites under low-velocity impact

3D woven composites reinforced with either S2 glass, carbon or a hybrid combination of both and containing either polyethylene or carbon z-yarns were tested under low-velocity impact. Different impact energies (in the range of 21–316 J) were used and the mechanical response (in terms of the impact strength and energy dissipated) was compared with that measured in high-performance, albeit standard, 2D laminates. It was found that the impact strength in both 2D and 3D materials was mainly dependent on the in-plane fiber fracture. Conversely, the energy absorption capability was primarily influenced by the presence of z-yarns, having the 3D composites dissipated over twice the energy than the 2D laminates, irrespective of their individual characteristics (fiber type, compaction degree, porosity, etc.). X-ray microtomography revealed that this improvement was due to the z-yarns, which delayed delamination and maintained the structural integrity of the laminate, promoting energy dissipation by tow splitting, intensive fiber breakage under the tup and formation of a plug by out-of-plane shear.

Microfabrication processes for microfluidic devices on a single laser Workstation: direct writing lithography on SU-8, laser ablation on polymers and mask manufacturing

We demonstrate the capability of a laser micromachining workstation for cost-effective manufacturing of a variety of microfluidic devices, including SU-8 microchannels on silicon wafers and 3D complex structures made on polyimide Kapton® or poly carbonate (PC). The workstation combines a KrF excimer laser at 248 nm and a Nd3+:YVO4 DPSS with a frequency tripled at 355 nm with a lens magnification 10X, both lasers working at a pulsed regime with nanoseconds (ns) pulse duration. Workstation also includes a high-resolution motorized XYZ-tilt axis (~ 1 um / axis) and a Through The Lens (TTL) imaging system for a high accurate positioning over a 120 x 120 mm working area. We have surveyed different fabrication techniques: direct writing lithography,mask manufacturing for contact lithography and polymer laser ablation for complex 3D devices, achieving width channels down to 13μ m on 50μ m SU-8 thickness using direct writing lithography, and width channels of 40 μm for polyimide on SiO2 plate. Finally, we have tested the use of some devices for capillary chips measuring the flow speed for liquids with different viscosities. As a result, we have characterized the presence of liquid in the channel by interferometric microscopy.

Collaborative Engineering Paradigm Applied to the Aerospace Industry

Airbus designs and industrializes aircrafts using Concurrent Engineering techniques since decades. The introduction of new PLM methods, procedures and tools, and the need to reduce time-to-market, led Airbus Military to pursue new working methods. Traditional Engineering works sequentially. Concurrent Engineering basically overlaps tasks between teams. Collaborative Engineering promotes teamwork to develop product, processes and resources from the conceptual phase to the start of the serial production. The CALIPSO-neo pilot project was launched to support the industrialization process of a medium size aerostructure. The aim is to implement the industrial Digital Mock-Up (iDMU) concept and its exploitation to create shop floor documentation. In a framework of a collaborative engineering strategy, the project is part of the efforts to deploy Digital Manufacturing as a key technology for the industrialization of aircraft assembly lines. This paper presents the context, the conceptual approach and the methodology adopted.

Tutorial 2.0 on Technical Drawing 3D and Visualization

In recent years, the continuous incorporation of new technologies in the learning process has been an important factor in the educational process (1). The Technical University of Madrid (UPM) promotes educational innovation processes and develops projects related to the improvement of the education quality. The experience that we present fits into the Educational Innovation Project (EIP) of the E.U. of Agricultural Engineering of Madrid. One of the main objectives of the EIP is to Take advantage of the new opportunities offered by the Learning and Knowledge Technologies in order to enrich the educational processes and teaching management (2).

Construcción de una maquina de control numérico " CNC" para prototipado rápido de piezas 3D en diferentes polímeros "impresora 3D"

El objetivo principal del presente Proyecto Fin de Carrera es la construcción , montaje y calibración de una impresora 3D auto replicable modelo Prusa Mendel capaz de trabajar en coordenadas polares, lo cual abre las puertas a la investigación de calidades, tolerancias, resistencias estructurales… de estas piezas en comparación con las fabricadas por impresoras cartesianas. Encontraras una guía de montaje paso a paso, además de un listado de todos los componentes, imprimibles y no imprimibles, que componen la impresora 3D. También se analizan y comparan las opciones a la hora de introducir la electrónica necesaria, extrusor y de los posibles errores y soluciones que se pueden encontrar durante la fabricación de una de estas máquinas. Finalmente dispondrás de una guía de calibración de skeinforce 41,para poder conseguir una impresión de gran calidad. Abstract The main objective of this Thesis is the construction, installation and calibration of a self-replicating 3D printer model Prusa Mendel able to work in polar coordinates, which opens the door to research quality, tolerances, these structural resistance ... parts compared to those manufactured by Cartesian printers. In this project you will find a guide step by step assembly, and a list of all components, and 3D printer components printable and unprintable. We also analyze and compare the options when entering the necessary electronics, extruder and possible errors and solutions that may occur during manufacturing of these machines finally have an installation guide calibration skeinforge 41 to get a high quality print

Mechanical behavior and failure micromechanisms of hybrid 3D woven composites in tension

The deformation and failure micromechanisms of a hybrid 3D woven composite were studied in tension. Plain and open-hole composite coupons were tested in tension until failure in the fill and warp directions, as well as fiber tows extracted from the dry fabric and impregnated with the matrix. The macroscopic evolution of damage in the composite coupons was assessed by means of periodic unloading–reloading (to obtain the elastic modulus and the residual strain), whereas the microscopic mechanism were established by means of X-ray computed microtomography. To this end, specimens were periodically removed from the mechanical testing machine and infiltrated with ZnI-containing liquid to assess the main damage modes as a function of the applied strain. The experimental observations and the predictions of an isostrain model were used to understand the key factors controlling the elastic modulus, strength and notch sensitivity of hybrid 3D woven composites in tension. It was found that the full contribution of the glass fibers to the composite strength was not employed, due to the premature fracture of the carbon fibers, but their presence increased the fracture strain and the energy dissipated during fracture. Thus, hybridization of the 3D woven composite led to a notch-insensitive behavior as demonstrated by open-hole tests

Prototype emitter for use in subsurface drip irrigation: Manufacturing, hydraulic evaluation and experimental analyses

The current research aims to analyse theoretically and evaluate a self-manufactured simple design for subsurface drip irrigation (SDI) emitter to avoid root and soil intrusion. It was composed of three concentric cylindrical elements: an elastic silicone membrane; a polyethylene tube with two holes drilled on its wall for water discharge; and a vinyl polychloride protector system to wrap the other elements. The discharge of the emitter depends on the change in the membrane diameter when it is deformed by the water pressure. The study of the operation of this emitter is a new approach that considers mechanical and hydraulic principles. Thus, the estimation on the membrane deformation was based on classical mechanical stress theories in composite cylinders. The hydraulic principles considered the solid deformation due to force based on water pressure and the general Darcy–Weisbach head-loss equation. Twenty emitter units, with the selected design, were handcrafted in a lathe and were used in this study. The measured pressure/discharge relationship for the emitters showed good agreement with that calculated by the theoretical approach. The variation coefficient of the handcrafted emitters was high compared to commercial emitters. Results from field evaluations showed variable values for the relative flow variation, water emission uniformity and relative flow rate coefficients, but no emitter was obstructed. Therefore, the current emitter design could be suitable for SDI following further studies to develop a final prototype.

Development of a PWR-W and an AP1000® containment building 3D model with a CFD code for Best-Estimate Thermal-Hydraulic Analysis

The simulation of design basis accidents in a containment building is usually conducted with a lumped parameter model. The codes normally used by Westinghouse Electric Company (WEC) for that license analysis are WGOTHIC or COCO, which are suitable to provide an adequate estimation of the overall peak temperature and pressure of the containment. However, for the detailed study of the thermal-hydraulic behavior in every room and compartment of the containment building, it could be more convenient to model the containment with a more detailed 3D representation of the geometry of the whole building. The main objective of this project is to obtain a standard PWR Westinghouse as well as an AP1000® containment model for a CFD code to analyze the thermal-hydraulic detailed behavior during a design basis accident. In this paper the development and testing of both containment models is presented.

3D simulation of complex shading affecting PV systems taking benefit from the power of graphics cards developed for the video game industry

Shading reduces the power output of a photovoltaic (PV) system. The design engineering of PV systems requires modeling and evaluating shading losses. Some PV systems are affected by complex shading scenes whose resulting PV energy losses are very difficult to evaluate with current modeling tools. Several specialized PV design and simulation software include the possibility to evaluate shading losses. They generally possess a Graphical User Interface (GUI) through which the user can draw a 3D shading scene, and then evaluate its corresponding PV energy losses. The complexity of the objects that these tools can handle is relatively limited. We have created a software solution, 3DPV, which allows evaluating the energy losses induced by complex 3D scenes on PV generators. The 3D objects can be imported from specialized 3D modeling software or from a 3D object library. The shadows cast by this 3D scene on the PV generator are then directly evaluated from the Graphics Processing Unit (GPU). Thanks to the recent development of GPUs for the video game industry, the shadows can be evaluated with a very high spatial resolution that reaches well beyond the PV cell level, in very short calculation times. A PV simulation model then translates the geometrical shading into PV energy output losses. 3DPV has been implemented using WebGL, which allows it to run directly from a Web browser, without requiring any local installation from the user. This also allows taken full benefits from the information already available from Internet, such as the 3D object libraries. This contribution describes, step by step, the method that allows 3DPV to evaluate the PV energy losses caused by complex shading. We then illustrate the results of this methodology to several application cases that are encountered in the world of PV systems design. Keywords: 3D, modeling, simulation, GPU, shading, losses, shadow mapping, solar, photovoltaic, PV, WebGL