...Majed Alsmadi; Ahmad Almani; Zulfiqar Khan Purpose – The purpose of this paper is to implement an integrated activity-based costing (ABC) and theory of constraints (TOC) approach to enhance decision making in a Lean company. Design/methodology/approach – Based on the literature, this paper...

... of the model, activity‐based costing (ABC) cost structure has been integrated. Findings Lean manufacturing (LM) focuses on the methodologies and approaches that can help an enterprise to reduce the waste factors in its processes. Few studies have proven the capability of ABC in providing valuable cost...

... curing, soldering wetting and chip position, cannot be quantified by variable control charts. Thus, the investigations in this paper concentrate on attribute control charts rather than variable control charts. © MCB UP Limited 2001 Activity‐based costing Control charts Simulation...

...Wen‐Hsien Tsai The purpose of this paper is to present an integrated cost of quality ‐ activity‐based costing (COQ‐ABC) framework for measuring quality costs under ABC. The main deficiencies of most COQ systems are: (1) no consensus method to allocate overhead costs to COQ elements, (2) the failure...