119 resultados para Cost accounting.


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Purpose - The purpose of this paper is to develop a framework of total acquisition cost of overseas outsourcing/sourcing in manufacturing industry. This framework contains categorized cost items that may occur during the overseas outsourcing/sourcing process. The framework was tested by a case study to establish both its feasibility and usability. Design/methodology/approach - First, interviews were carried out with practitioners who have the experience of overseas outsourcing/sourcing in order to obtain inputs from industry. The framework was then built up based on combined inputs from literature and from practitioners. Finally, the framework was tested by a case study in a multinational high-tech manufacturer to establish both its feasibility and usability. Findings - A practical barrier for implementing this framework is shortage of information. The predictability of the cost items in the framework varies. How to deal with the trade off between accuracy and applicability is a problem needed to be solved in the future research. Originality/value - There are always limitations to the generalizations that can be made from just one case. However, despite these limitations, this case study is believed to have shown the general requirement of modeling the uncertainty and dealing with the dilemma between accuracy and applicability in practice. © Emerald Group Publishing Limited.

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This paper presents a simple, cost-effective and robust atomic force microscope (AFM), which has been purposely designed and built for use as a teaching aid in undergraduate controls labs. The guiding design principle is to have all components be open and visible to the students, so the inner functioning of the microscope has been made clear to see. All of the parts but one are off the shelf, and assembly time is generally less than two days, which makes the microscope a robust instrument that is readily handled by the students with little chance of damage. While the scanning resolution is nowhere near that of a commercial instrument, it is more than sufficient to take interesting scans of micrometer-scale objects. A survey of students after their having used the AFM resulted in a generally good response, with 80% agreeing that they had a positive learning experience. © 2009 IEEE.

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Rogowski transducers have become an increasingly popular method of measuring current within prototyping applications and power electronics equipment due to their significant advantages compared to an equivalent current transformer. This paper presents a simple and practical construction technique of high-performance, low-cost Rogowski transducers and accompanying circuitry. Experimental tests were carried out to show the validity of the proposed construction technique. © 2005 IEEE.

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Board-level optical links are an attractive alternative to their electrical counterparts as they provide higher bandwidth and lower power consumption at high data rates. However, on-board optical technology has to be cost-effective to be commercially deployed. This study presents a chip-to-chip optical interconnect formed on an optoelectronic printed circuit board that uses a simple optical coupling scheme, cost-effective materials and is compatible with well-established manufacturing processes common to the electronics industry. Details of the link architecture, modelling studies of the link's frequency response, characterisation of optical coupling efficiencies and dynamic performance studies of this proof-of-concept chip-to-chip optical interconnect are reported. The fully assembled link exhibits a -3 dBe bandwidth of 9 GHz and -3 dBo tolerances to transverse component misalignments of ±25 and ±37 μm at the input and output waveguide interfaces, respectively. The link has a total insertion loss of 6 dBo and achieves error-free transmission at a 10 Gb/s data rate with a power margin of 11.6 dBo for a bit-error-rate of 10 -12. The proposed architecture demonstrates an integration approach for high-speed board-level chip-to-chip optical links that emphasises component simplicity and manufacturability crucial to the migration of such technology into real-world commercial systems. © 2012 The Institution of Engineering and Technology.

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Engineering changes (ECs) are raised throughout the lifecycle of engineering products. A single change to one component produces knock-on effects on others necessitating additional changes. This change propagation significantly affects the development time and cost and determines the product's success. Predicting and managing such ECs is, thus, essential to companies. Some prediction tools model change propagation by algorithms, whereof a subgroup is numerical. Current numerical change propagation algorithms either do not account for the exclusion of cyclic propagation paths or are based on exhaustive searching methods. This paper presents a new matrix-calculation-based algorithm which can be applied directly to a numerical product model to analyze change propagation and support change prediction. The algorithm applies matrix multiplications on mutations of a given design structure matrix accounting for the exclusion of self-dependences and cyclic propagation paths and delivers the same results as the exhaustive search-based Trail Counting algorithm. Despite its factorial time complexity, the algorithm proves advantageous because of its straightforward matrix-based calculations which avoid exhaustive searching. Thereby, the algorithm can be implemented in established numerical programs such as Microsoft Excel which promise a wider application of the tools within and across companies along with better familiarity, usability, practicality, security, and robustness. © 1988-2012 IEEE.

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Flows throughout different zones of turbines have been investigated using large eddy simulation (LES) and hybrid Reynolds-averaged Navier–Stokes-LES (RANS-LES) methods and contrasted with RANS modeling, which is more typically used in the design environment. The studied cases include low and high-pressure turbine cascades, real surface roughness effects, internal cooling ducts, trailing edge cut-backs, and labyrinth and rim seals. Evidence is presented that shows that LES and hybrid RANS-LES produces higher quality data than RANS/URANS for a wide range of flows. The higher level of physics that is resolved allows for greater flow physics insight, which is valuable for improving designs and refining lower order models. Turbine zones are categorized by flow type to assist in choosing the appropriate eddy resolving method and to estimate the computational cost.