Activity-Based Costing Applied To Automotive Manufacturing

被引：0

作者：

Jurek, Paul ^{[1
]}

Bras, Bert ^{[1
]}

Guldberg, Tina ^{[1
]}

D'Arcy, Jim ^{[2
]}

Oh, Seog-Chan ^{[2
]}

Biller, Stephan ^{[2
]}

机构：

[1] Georgia Inst Technol, Atlanta, GA 30332 USA

[2] Gen Motors, Detroit, MI USA

来源：

2012 IEEE POWER AND ENERGY SOCIETY GENERAL MEETING | 2012年

关键词：

Automobile Manufacture; Energy; Energy Management; Mechanical Systems; Modeling; Load Modeling; Research and Development;

D O I：

暂无

中图分类号：

TM [电工技术]; TN [电子技术、通信技术];

学科分类号：

0808 ; 0809 ;

摘要：

This paper discusses a novel model, based on Activity-Based Costing, developed to analyze and predict energy usage in the manufacturing industry. In this approach, we have modified a cost management tool called Activity-Based Costing (ABC) to include environmental aspects along with costs metrics. A case study was performed on a General Motors (GM) manufacturing facility to evaluate Demand and Response offers from a local utility company to demonstrate the utility of this approach. This study resulted in an ABC predictive energy model which can be used with emerging Smart Grid opportunities to provide a competitive advantage to the manufacturing industry.

引用

页数：7