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.

Control of a solar dryer through using a fuzzy logic and low-cost model-based sensor

Solar drying is one of the important processes used for extending the shelf life of agricultural products. Regarding consumer requirements, solar drying should be more suitable in terms of curtailing total drying time and preserving product quality. Therefore, the objective of this study was to develop a fuzzy logic-based control system, which performs a ?human-operator-like? control approach through using the previously developed low-cost model-based sensors. Fuzzy logic toolbox of MatLab and Borland C++ Builder tool were utilized to develop a required control system. An experimental solar dryer, constructed by CONA SOLAR (Austria) was used during the development of the control system. Sensirion sensors were used to characterize the drying air at different positions in the dryer, and also the smart sensor SMART-1 was applied to be able to include the rate of wood water extraction into the control system (the difference of absolute humidity of the air between the outlet and the inlet of solar dryer is considered by SMART-1 to be the extracted water). A comprehensive test over a 3 week period for different fuzzy control models has been performed, and data, obtained from these experiments, were analyzed. Findings from this study would suggest that the developed fuzzy logic-based control system is able to tackle difficulties, related to the control of solar dryer process.

FPLA: a modeling framework for describing flexible software product line architecture

Nowadays, Software Product Line (SPL) engineering [1] has been widely-adopted in software development due to the significant improvements that has provided, such as reducing cost and time-to-market and providing flexibility to respond to planned changes [2]. SPL takes advantage of common features among the products of a family through the systematic reuse of the core-assets and the effective management of variabilities across the products. SPL features are realized at the architectural level in product-line architecture (PLA) models. Therefore, suitable modeling and specification techniques are required to model variability. In fact, architectural variability modeling has become a challenge for SPLE due to the fact that PLA modeling requires not only modeling variability at the level of the external architecture configuration (see [3,4] literature reviews), but also at the level of internal specification of components [5]. In addition, PLA modeling requires preserving the traceability between features and PLAs. Finally, it is important to take into account that PLA modeling should guide architects in modeling the PLA core assets and variability, and in deriving the customized products. To deal with these needs, we present in this demonstration the FPLA Modeling Framework.