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JMTM
18,6 A generic activity-dictionary-
based method for product costing
in mass customization
678
Zhaoxun Chen and Liya Wang
Department of Industrial Engineering and Management,
Received January 2006
Revised November 2006 School of Mechanical Engineering, Shanghai Jiao Tong University,
Accepted January 2007 Shanghai, People’s Republic of China
Downloaded by National University of Singapore At 08:31 04 February 2018 (PT)
Abstract
Purpose – Estimating product cost at the design stage, often referred to as product costing, is vitally
important in the product configuration process in the mass customization paradigm. There are three
research streams in this field: analogous, statistical, and analytical methods. However, in a mass
customization environment, these methods suffer the drawbacks of poor accuracy, low-agility and an
undesirable degree of detail. It is imperative to develop an efficient framework for product costing in
mass customization. The paper aims to address these issues.
Design/methodology/approach – Activity-based costing (ABC) becomes a new trend in product
costing which alleviates the shortcomings discussed above. However, the complexity of ABC probably
increases in mass customization with a high degree of variety. In this research, a framework is
formalized for product costing in mass customization, in which a generic activity definition is proposed
to simplify and catalyze ABC practice in high-variety production. Moreover, an activity dictionary with
a hierarchical structure is developed to bring commonality and modularity to the storage and retrieval
of activity data.
Findings – A generic activity-dictionary-based method for product costing in mass customization is
developed.
Research limitations/implications – The method proposed for product costing provides valuable
cost data for product specifications, as well as the activities to create them. Therefore, a product
configuration solution can be financially evaluated and optimized.
Practical implications – Based on the methodology proposed, a prototype system has been
developed and implemented in a computer-assembling company.
Originality/value – This paper alleviates the negative impact of activity variety on product
costing.
Keywords Estimation, Mass customization, Activity based costs
Paper type Research paper
1. Introduction
Product costing is defined as a process of estimating the cost of a final product at
design stage (Sheldon et al., 1991). Whitney (1987) pointed out the predominant
Journal of Manufacturing Technology percentage of manufacturing cost of a product is determined at product design
Management stage. Therefore, estimating cost at design stage, i.e. product costing, is one of the
Vol. 18 No. 6, 2007
pp. 678-700
q Emerald Group Publishing Limited
1741-038X
This research is supported by the National Natural Science Foundation of China and Hong Kong
DOI 10.1108/17410380710763859 Research Grants Council (Grant No. 70418013, 70471022, 70501021, and N_HKUST625/04).
vital enablers for accurate pricing in customer negotiation. Moreover, product Generic activity-
costing is able to discover the linkages between design specifications and cost dictionary-based
factors and then find the method to reduce cost at early stage.
Product costing has received enormous attention and popularity in industry and method
academia. The prevailing approaches can be classified into three categories: analogous
methods, statistical methods and analytical methods (Alexander et al., 2002). Analogous
methods adopt functional or geometrical similarity to find similar components by variant 679
estimation; statistical estimation evaluates massive historical data to gain information
about the linkages between product features and costs and then approximates the cost;
analytical approaches depict the relevant processes of product creation in detail and then
derive and aggregate the costs incurred. To improve the performance of analytical
method, a new trend in product costing is the inclusion of manufacturing system costs in
Downloaded by National University of Singapore At 08:31 04 February 2018 (PT)
the estimation of a part’s cost (Koonce et al., 2003). Activity-based costing (ABC) is a
typical method in this research trend. ABC has been proved to be a method to calculate cost
more accurately than traditional methods (Kaplan and Cooper, 1997; Innes and Mitchell,
1990; Hundal, 1997). It has also been applied to cost estimation to provide the insight into
manufacturing process, cost drivers and the allocation of resource pools (Jiao and Tseng,
1999a; Ozbayrak et al., 2004). However, the complexity of ABC method hinders its
application. Sheldon et al. (1991) pointed out ABC requires detailed activity analysis which
is difficult to achieve. Jiao and Tseng (1999a) also suggested that the efforts to analyze cost
drivers, unit price of each activity and consumption of each cost driver are deemed to be
overwhelming. In particular, the complexity of ABC probably explodes in mass
customization environment with high degree of variety.
Mass customization is proposed to deliver individualized products with the
efficiency of mass production (Pine, 1993). As a nascent field, mass customization has
gotten much attention in last decade and becomes matured rapidly (Tseng and Piller,
2003; Tseng and Jiao, 2001). The research in this paper tries to solve the problem of
complexity explosion of ABC in mass customization. Such complexity explosion
manifests itself in following directions.
2. Literature review
Product costing aims at estimating the cost of a product without complete information
of process plan or other production data. There are a number of research perspectives
in industry and academia. Alexander et al. (2002) narrowed these methods down to
three categories: analogous method, statistical method and analytical method.
Analogous methods suggest that similar products have similar costs. These
methods describe similarity as the level of correspondence of relevant characteristics
(Alexander et al., 2002). The degree of similarity in function or geometry is computed
as the distance between two similar items. One of the drawbacks of analogous methods
is the limitation of the number of characteristics. In addition, the information provided
to search for a similar product at early design stage is insufficient and the values of
some characteristics may be missing. Moreover, part of overhead cost (like inventory
cost) is not related with the specifications of product. Therefore, analogous methods are
only suitable to estimate the costs related with product features.
There are two streams in prevailing statistical models: parametric methods and
neural network methods. Parametric methods mostly involve the techniques of fuzzy
logic and regression. Jahan et al. (1999) adopted fuzzy sets and probability
distribution approaches to tackle the problem of uncertainty in product costing.
Smith and Mason (1997) compared multi-regression approaches with neural network
methods in product costing research. Jung (2002) proposed a feature-based method to
estimate product cost, which linked manufacturing features to cost factors and then
predicted manufacturing cost through specific cost functions. Most parametric
methods are built on detailed and specific design descriptions and static production
processes. Although these methods are able to provide comparatively acceptable cost
estimates, the foundation of them are probably demolished as new product
knowledge emerges. Compared with parametric methods, neural network does not
lead to parametric cost function but builds and trains network of neurons to estimate
product cost. Product characteristics which are related with product cost are the
inputs of neural network. Relations between features and costs are weighted and
transferred through the network that is well trained. Finally, the information
requested, i.e. cost estimate, is output. Zhang and Fuh (1998) applied neural network
to estimate manufacturing cost in packaging product. Bode (2000) discussed the
applicability of neural network for product costing and suggested a modified neural
architecture for performance improvement. One of the shortcomings of applying Generic activity-
neural network to product costing, which was concluded by Bode (2000), is the dictionary-based
low-performance as the number of parameters is high. In addition, because of the
“black box” of neural network, the process of cost calculation is opaque. method
Analytical model provides differentiated cost estimation process, which relies on
the summation of the steps in production process (Koonce et al., 2003). Analytical
approaches are mostly process-oriented. They break each process down to 681
sub-processes. The process that cannot be divided is considered as cost actuator, by
which product cost is aggregated properly. Eversheim et al. (1998) proposed a
design-to-cost method to evaluate system cost based on resource-oriented process cost
analysis. Jiao et al. (2000) developed generic bill-of-materials-and-operations (BOMO) to
integrate product and production data. Based on generic BOMO, product costing
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procedure was differentiated and detailed to the production operation level. A big
challenge for analytical methods is how to accurately derive the cost that each process
actuates. Most analytical models focused on the derivation of detailed processes but
lack of adequate consideration on the cost that each process broken down takes.
A new trend in product costing is the inclusion of manufacturing system costs in
the estimation of a part’s cost (Koonce et al., 2003). This trend can be considered as
the enhancement to analytical models in the perspective of providing reasonable cost
allocation rules. ABC is a typical method in this view. ABC is able to provide an
insight into more detailed production information and links final product cost to
resource consumption with specific activities (Cooper, 1993). Ozbayrak et al. (2004)
applied ABC method to cost estimation in push/pull advanced manufacturing system
with the support of simulation technique. The resource consumption was acquired
through simulation and the anticipated product cost was calculated. Staub-French
et al. (2003) developed a feature-driven ABC estimation process for construction cost
estimation. A model was built to map component features and intersection features to
specific activities. Then cost estimator adjusted construction cost with some changes
in prior building design. Locascio (2000) developed an ABC method to model
manufacturing cycle time and cost. The factory operating costs were broken down by
time and cost was allocated to each product according to the processing it requires.
Jiao and Tseng (1999a) proposed a pragmatic approach for product costing based on
standard time estimation. ABC concept was adopted in their research and the
allocation of cost was based on processing time which was estimated by Maynard
Operation Sequence Technique. The shortcomings of above approaches adopting
ABC concept can be narrowed to three aspects. Firstly, as the foundation of ABC,
how to define activities properly has not been well addressed. Secondly, the internal
variety of mass customization inevitably brings various activities, the issue of how to
improve the efficiency of activity data organization has not been discussed in current
research. Thirdly, the approaches adopting ABC concept mostly choose indirect
intermediate drivers to allocate resource pools. Although these drivers could alleviate
the complexity of ABC, they bring errors to resource cost allocation. Especially, in
mass customization, the cost estimates may be distorted in the allocation of
plant-wide overhead cost, where the measurements of different resource pools vary
greatly.
In summary, the majority of traditional methods for product costing suffer
the drawbacks of poor accuracy, low-agility and undesirable degree of detail
JMTM (Alexander et al., 2002). Though ABC method becomes a new trend in product costing that
18,6 alleviates above drawbacks, the high level of complexity hinders its application. Some
efforts have been made. However, the problem of complexity explosion in mass
customization has not been well addressed. Additionally, the alleviation of complexity by
using indirect cost drivers inevitably sacrifices the accuracy of cost estimate and valuable
information about activity efficiency. In most cases, such tradeoff is difficult to decide and
682 the essence of ABC is likely to be confounded. Differing from the methods mentioned
above, this paper admits the complexity of ABC rather than eliminate it, and focuses on the
efficiency in managing the complexity of activity data.
Traditional ABC process is carried out through three sequential steps (Figure 1):
(1) determine how much the organization is spending on each resource;
(2) determine what and how many resources the organization is spending on each
activity; and
(3) determine what and how many activities the organization is spending on each
cost objects.
Resource Resource
Resource Resource
Cost
Allocate Retrieve
Cost
Drivers Resource Expense Required Resources Drivers
Activities Activities
Activity Activity
Cost Allocate Retrieve Cost
Drivers Activity Cost Required Activities Drivers
Figure 1.
Traditional ABC process
and reversed ABC process Cost Objects Cost Objects
Based on these steps, traditional ABC process is input with consumed resource cost, and Generic activity-
then allocates the cost based on different resource drivers and activity drivers. However, dictionary-based
in product costing, the resource consumption is unknown before real production.
Although simulation technique can be adopted to predict resource consumption with method
product demands in next production period (Asiedu and Besant, 2000), the resource
consumption in mass customization is difficult to anticipate because of random orders
from customers for various products (Tseng and Jiao, 2001). To formalize an ABC-based 683
procedure for product costing, a R-ABC method is proposed. The detailed steps are
shown as follows (Figure 1):
(1) determine the design specification of cost object as well as the activity-related
features and situations;
Downloaded by National University of Singapore At 08:31 04 February 2018 (PT)
Above four steps depict the fundamental procedure of product costing in this research.
Several issues exist including the description of product and its attributes,
the construction of activity data model and resource pools, and the representation of
the knowledge about the linkages among product features, activities, and resources.
The answers to these issues form the main body of this paper.
4. Generic product data modeling
Product and product family design is important in mass customization research.
Several models and approaches have been developed (Fujita, 2002; Du et al., 2001; Jiao
et al., 2000). Purposing to support activity-based product costing, the standpoint of
product data modeling in this research is to build a common structure to represent
and retrieve activity-related information in product family.
Practically, it is difficult to collect and manage all AFs embodied in the components
with high degree of variety. A generative method is required to represent, manage and
retrieve AFs. Fortunately, generic BOM provides an efficient way to describe a large
number of variants with limited amount of data. Therefore, attached with the
information of AFs, a special generic BOM, which is called A-GBOM (Figure 2), is
formalized.
In A-GBOM, each instantiated part has a set of AFs (AFI). And the value of each
AF (AFIi) in the set is determined by both generic constituent item and the instances of
parameters. It assumes that there is an instantiated part I, which is an instance of
generic item G. There are N AFs embodied in G and M variety parameters for G. The
formulas to establish AFI of I are shown as follows:
Constituent item
a-part-of relation
Variety parameter
x1 x1
Activity-related feature
I1 I2 “V” means the value of that AF
V
x1 x2
AFP24
Figure 2. V9
AFP11 AFP22 AFP14
Structure of A-GBOM
V4 V5 V8
AFI ¼ {AFI1 ; AFI2 ; . . . ; AFIi ; . . . ; AFIN } Generic activity-
dictionary-based
X
M
AFIi ¼ AFGi þ AFPki method
k¼1
where AFI is the set of AFs of I; AFIi is the value of the i-th AF of I, i [ [1, N ]; AFGi is
the value of the i-th AF of G; i [ [1, N ]; AFPik is the value of the i-th AF of the k-th 685
parameter of G, i [ [1, N ], k [ [1, M ].
4.2.2 Activity-related situations. AF can be adopted to facilitate the estimation of the
usage of manufacturing and assembling activities. However, they cannot reflect the
measurements of preliminary activities, logistic activities, and other support activities
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Product
Domain
Sub-
Casing
Object
Ha river
Ob
fra in
rd
nt
me
d
Ma
jec
e
dis
Par
Generic
t
Activity Activity
Generate Variant
Definition
SF S=2.5
Re Set
ble
n
tio
S=
A
sou
sem
Re main
era
17.
rce
Do
sou
As
Op
Activity 17.5
rce
Defining
688 Vocabulary
Operation Activities
Task Task
Word Word
Activity Activity
Downloaded by National University of Singapore At 08:31 04 February 2018 (PT)
Activity Activity
Phrase Phrase
Phrase Phrase
Figure 5.
Structure of general Sample Sentence Production Order
dictionary and activity
dictionary
Structure of a general dictionary Structure of an activity dictionary
a configurable means to manage a great number of activities (Figure 6). Operation level
maintains highly abstracted activities which are only related to AFs or ASs rather than
various activity objects. Task level provides pointers to organize operation activities
and encapsulates them to describe more sophisticated production tasks. This kind of
structure makes operation activities reusable to compose different tasks, and also
makes tasks configurable and adjustable.
5.2.3 Activity phrases. The concept of activity phrase is proposed to map product
specifications to production knowledge. It is defined as a set of task activities
associated to fulfill specific assembling or manufacturing orders. As Figure 7 shows,
X
m rj
X
Activity cost ¼ uj dj p0k q0k
j¼1 k¼1
X
n X
m rj
X
Total product cost ¼ Material cost þ Activity cost ¼ pi qi þ uj dj p0k q0k
i¼1 j¼1 k¼1
Consumption
of Activity
Drivers
A*3
Activity Cost
Establish
Activity Cost
Figure 9.
A*4
Framework of generic
activity data model in
Mapping Rules From Task to Operation
Activity Phrases Product Data Model Allocation of Resource Pools IDEF0 diagram
p0k is the unit price of per cost driver of resource pool k; q0k is the consumption of cost
driver of resource pool k.
8. Discussion
The research in this paper makes several fundamental assumptions about the product
family and production process. Firstly, this research assumes that product family is
combinatorial in nature (Simpson, 2003; Fujita and Yoshida, 2001). Therefore, the list of
operation activities for each product can be acquired through the combination of
activity phrases. Secondly, it assumes that if an activity is well abstracted, a factor
called activity related index can be figured out to infer activity driver consumption.
Thirdly, detailed prior production process and accounting information in the first
accounting period must be in hand. Based on these data, activity dictionary can be
initialized. Lastly, the rate of AF or AS of operation activity in one accounting period is
JMTM
First Second Third
18,6 Accounting Accounting Accounting
Period Period Period
Initialize
Activity
692 Dictionary
Activity Dictionary
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9. Case study
The method proposed in this paper has been implemented in a computer assembling
company. A prototype system has been developed to facilitate traditional ABC process
and product costing (R-ABC).
Generic
No
693
Constituent Item
PCIE +2
Variety Parameter ... ... Intel
Supplier
AMD
Instance of Parameter
Mainboard
Activity-related Pluged PCIE –2
VRAM
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Personal Computer
– Common AFs
– Common ASs Generalization/
– Product ASs Specialization
– Parameters
– Specialized ASs
+Common retrieve method() Aggregation
+Retrieve AFs()
+Set ASs() 1*
Product +...()
– Common AFs
– Common ASs 1
– Product ASs *
+ Common retrieve method()
Main frame
– Common AFs
Assembly – Common ASs
Physical Item – Assembly ASs
– Common AFs
– Common AFs – Parameters
– Common ASs
– Common ASs – Specialized ASs
–Assembly ASs
+ Common retrieve method() + Common retrieve method()
+ Common retrieve method() +Retrieve AFs()
+Set ASs()
+...()
Part
– Common AFs 1 1
* *
– Common ASs
– Part ASs
+Common retrieve method() CPU Hard Disk
– Common AFs – Common AFs
– Common ASs – Common ASs
– Part ASs – Part ASs
– Parameters – Parameters
– Specialized ASs – Specialized ASs Figure 12.
+ Common retrieve method()
+ Retrieve AFs()
+ Common retrieve method()
+ Retrieve AFs()
Product family data model
+ Set ASs() + Set ASs() for computer assembling
+...() +...()
with UML class diagrams
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18,6
694
Table I.
JMTM
Operation activities
Resource (no. of resource driver)
Activity operation Activity driver AF/AS Rate of AF/AS SFS AS TS ... DD Costper driver
Assemble Work hours Number of slots/components 0.0009 1 0.12 0.03 ... 0.62 1,168.49
Get Work hours Distance to worker (cm) 0.000014 1 0.23 0.00 ... 0.00 32.50
Pre-position Work hours Distance to holder (cm) 0.000006 1 0.12 0.03 ... 0.03 127.14
Position Work hours Number of slots/connectors 0.001373 1 0.12 0.03 ... 0.62 1,168.49
Select Work hours Difficulty level of selecting 0.0003 1 0.12 0.03 ... 0.62 1,168.49
Search Work hours Difficulty level of searching 0.0005 1 0.12 0.03 ... 0.62 1,168.49
Disassemble Work hours Number of slots/connectors 0.0008 1 0.12 0.08 ... 0.62 1,169.06
Task activity Operation activities
Generic activity-
dictionary-based
Prepare-II Delivery-II; get
Prepare-II(D) Delivery-II; get; disassemble
method
Prepare-I Get
Prepare-I(D) Get; disassemble
Install Position; assemble; mount screw
Install (T) Get; position; assemble; fix; pre-position
695
Connect Position; assemble
Connect (L) Search; select; position; assemble
Inspect Search; check
Pack/delivery Assemble; pack; delivery-I (veh)
Receive order Reception; order input
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In the realization of activity phrase, each activity item in activity phrase is treated as
an allocation rule. Therefore, a special allocation rule base is developed to manage
activity phrases. The general form of the rules is shown as follow:
To illustrate:
Comparison of R-ABC
and ABC Note: aThe costing result and ABC result here stand for activity cost for selected case
Through further comparison of the results of R-ABC and ABC, the insight into the
difference is able to be figured out. For example, as Table IV shows, the efficiency of
position is improved in this accounting period: the rate of AF is decreased from 0.0015
to 0.0014.
According to the discussion in Section 5, product costing in the third accounting
period is based on the cost data in the first and second period. Therefore, the difference
between the results of ABC and R-ABC reflects the improvement or deterioration of
corresponding activity or resource consumption between current accounting period
and prior ones (Figure 14). If the changes of activity performance and resource
consumption discovered by ABC process in current period are regular, corresponding
rate of AF (or AS) and resource consumption for unit activity are renewed to update
activity dictionary then support product costing in next accounting period.
Additionally, traditional ABC process at the end of each accounting period makes
use of prior activity information and can be transformed to the process of verification
and modification of prior costing details.
10. Conclusions
The major shortcomings of traditional ABC method for product costing include the
difficulty to identify various activities; the redundancy in activity database; the cost
distortion arising from indirect resource cost driver. In this research, a generic
activity-dictionary-based method is proposed to alleviate, if not eliminate, these
drawbacks. Through the hierarchical structure of generic activity dictionary, product
family data, production knowledge, and accounting data are able to be integrated.
Consequently, the difficulty of identifying sophisticated activities can be reduced, the
redundancy of activity database can be eliminated, and the resource pools can be
allocated to activities with actual resource cost drivers. Meanwhile, through the
integration of ABC and R-ABC process, a closed-loop framework for ABC practice is
formalized, which improves the reusability of prior activity cost data and provides
updated accounting data for product costing.
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comparison
method
Table IV.
JMTM Position
18,6 Activity driver : labor hour (in second)
AF or AS : slot/connector
200501 1.626
698 200502 1.549
200503 1.373
1.8
1.626 1.549
1.6
1.373
1.4
1.2
1.0
0.8
0.6
Figure 14.
0.4
Rates of labor hour for
position in three 0.2
accounting periods 0
200501 200502 200503
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