摘要：The manufacturing industry has been pushed to adopt more effective production strategies to meet the challenges of shorter life cycle, higher quality, lower cost and wider variety of customer demands. This increased emphasis on achieving highly adaptive manufacturing with reduction in manufacturing costs and better utilization of manufacturing resources force to implementing new and efficient management techniques in their manufacturing operations. Some of the established tools in this context are lean practices. In manufacturing, assembly is one of the major activities that combine the machined components into final product. Decision on appropriate facility layout and viable assembly sequence (line balancing) adaptable to takt time requirement with cost benefit is a challenging task. This paper proposes an integrated cost model for a typical assembly process to determine cost per part more precisely by considering seven types of "contributing factors". This procedure is performed under different takt time conditions to configure the assembly system in terms of cost per piece and to decide the adaptable layout. A prototype assembly system is established in this research to demonstrate the effectiveness of the cost model. The results show that there are significant variations in cost per piece with respect to changes in layout configurations and takt time.
关键词：Cost per piece;Value Added activity;Lean machine;Lean maintenance.
