Environmental Activity Based Cost using Discrete Event Simulation
Paper in proceedings, 2011

Discrete event simulation (DES) provides engineers with a flexible modeling capability for extensive analysis of a production flow and its dynamic behavior. Activity based costing (ABC) modeling can pro-vide additional knowledge about the monetary costs related to the manufacturing processes in DES. In addition, ABC modeling has been proposed as a tool for environmental impact analysis. Thus, previous studies have separately brought ABC into DES and ABC into environmental impact analysis. Bringing all three areas together, an ABC environmental simulation could provide deeper understanding about envi-ronmental impacts in the manufacturing processes than a regular Life Cycle Assessment (LCA) analysis. This paper proposes to use ABC modeling in conjunction with DES to perform a more detailed economic and environmental impact cost analysis. It is emphasized that the time to perform both analysis in one simulation is shorter or equal to perform them separately. Moreover, the approach can resolve some LCA problems.


Jon Andersson

Chalmers, Product and Production Development, Production Systems

Anders Skoogh

Chalmers, Product and Production Development, Production Systems

Björn Johansson

Chalmers, Product and Production Development, Production Systems

Proceedings - Winter Simulation Conference

08917736 (ISSN)

891-902 6147815

Subject Categories

Production Engineering, Human Work Science and Ergonomics

Driving Forces

Sustainable development

Areas of Advance






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