نموذج مقترح لتطوير جداول تکلفة وظائف المنتج لدعم القدرة التنافسية مع دراسة تطبيقية

عبد المسيح باسيلي, مکرم; نجدي محمد رفاعي, سامي; علي معيوف عباس, خديجة

doi:10.21608/alat.2016.215490

	نموذج مقترح لتطوير جداول تکلفة وظائف المنتج لدعم القدرة التنافسية مع دراسة تطبيقية
المجلة المصرية للدراسات التجارية
Article 3, Volume 40, Issue 1, January 2016, Page 141-163 PDF (590.16 K)
Document Type: المقالة الأصلية
DOI: 10.21608/alat.2016.215490
View on SCiNiTO
Authors
مکرم عبد المسيح باسيلي; سامي نجدي محمد رفاعي; خديجة علي معيوف عباس
کلية التجارة - جامعة المنصورة
Abstract
Abstract: The objective of this research is to provide a model for the development of cost tables using the method of artificial neural networks in order to enhance the competitiveness of the firm, and also to achieve the objectives of the research, the proposed model was applied on one of the Libyan industrial companies. A model was made in order to estimate the cost of using multiple regression method for the preparation of traditional cost tables, and to build a model to estimate the cost by using neural networks method for the preparation of cost-developed tables, the comparison between them was done by using some precision scales. The study concluded that the cost tables can be developed which will contribute to the improvement of the level of accuracy of the cost estimate, and reduce the cost of the product, and also to meet the needs and desires of customers, subsequently enhance the competitiveness of the firm.


References
(1) Bescherer.F, "Product cost analysis during prdevelopment.", Philosophiae Doctor Thesis, Science in Technology, School of Science and Technology, Department of Industrial Engineering and Management Aalto University, (Espoo, Finland) on the 29th of Oct. 2010. (2) Blocher .E. Stout.D. & Cokins.G , Cost Management : A Strategic Emphasis, 5th Edition, McGraw Hill/Irwin, New York, 2010. (3) Jang Yen.C, "The Study of the Cost Tables Information through the View of Target Management - The Cases of Supplier Negotiation and Manufacture Process Improvement.", Master Thesis, Science in Industrial Engineering and Enterprise Information, Tunghai University, China 2008. (4) Kshirsagar A.& Rathod.M," Artificial Neural Network", Proceedings published by International Journal of Computer Applications MPGI National Multi Conference 2012, (MPGINMC-2012) 7-8 Apr. 2012. (5) Ozcan.B & Fıglalı.A, "Artificial neural networks for the cost estimation of stamping dies.", Neural Computer & Application, Springer-Verlag London, Jan, 2014. (6) Rimašauska, M & Bargelis, A., "Development of Intellient 24 Model for Estimating Manufacturing Cost in Sheet Metalworking.", 7th International DAAAM Baltic Conference Industrial Engineering, Tallinn, Estonia, 22-24, Apr.2010. (7) Roxas, C., et.al.," An Artificial Neural Network Approach to Structural Cost Estimation of Building Projects in the Philippines ش , Presented at the DLSU Research Congress 2014 De La Salle University, Manila ، Philippines Mar. 6-8, 2014. (8) Shafiee.A, Alvanchi.A. & Biglary.S, A neural Network Based Model for Cost Estimation of Industrial Building at the Project’s Definition Phase, 5th International/ 11th Construction Specialty Conference, Vancouver, British Columbia , 8-10 June 2015. (9) Tanaka, M., Gerharadt.D & Liker.J, Target Cost Management : The Ladder to Global Survival and Success, Taylor and Francis Group, LLC, United States of America, 2011. (10) Tanaka, M., et al., Contemporary Cost Management, Chapman & Hall, London, 1993. (11) Verlinden.B, et.al., "Cost estimation for sheet metal parts using multiple regression and artificial neural networks: A case study.", Int. J. Production Economics, Elsevier Science Publishers, No. 111, 2008.
Statistics Article View: 40 PDF Download: 80