Measuring the impact of Lean tools on the cost–time investment of a product using cost–time profiles

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Title:	Measuring the impact of Lean tools on the cost–time investment of a product using cost–time profiles
metadata.dc.creator:	Rivera Cadavid, Leonardo
Issue Date:	1-Dec-2007
metadata.dc.type.spa:	Artículo
Publisher:	Pergamon Press, Inc
Keywords:	Ingeniería de producción Production engineering Inversión de costo Medición Costo Inversión
Description:	Traditional costing systems consider the accumulation of costs, but not their timing. Value stream mapping presents a good picture of the time consumed and operations performed for the production of a product within a manufacturing facility, but it does not track the accumulation of costs. The cost–time profile (CTP) is a tool that follows the accumulation of cost in the manufacturing of a product through time; and it finds the cost–time investment (CTI), which is an indicator of the use of resources in the manufacturing of a product through quantities and timing. In this paper, the expected impact of Lean implementations on the CTP and CTI is discussed. The CTP is proposed as a useful tool for the evaluation of the improvements achieved by the implementation of Lean tools and techniques.
URI:	http://hdl.handle.net/10906/79591
ISSN:	0736-5845
metadata.dc.identifier.doi:	https://doi.org/10.1016/j.rcim.2007.02.013
Appears in Collections:	Nuevo conocimiento - ICUBO

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