Publication Date


Document Type


First Advisor

Krishnamurthi, Murali

Degree Name

M.S. (Master of Science)

Legacy Department

Department of Industrial Engineering


Manufacturing processes--Computer simulation; Digital computer simulation; Managerial accounting--Computer simulation


Simulation models can help analysts estimate performance measures such as resource utilizations or waiting time and identify bottlenecks in a manufacturing system. To have a better understanding of the changes proposed in a manufacturing system, the impact of the costs associated with the changes must be analyzed. Commercially available simulation languages lack the capability to model manufacturing costs accurately, and financial simulation packages lack the features to model complex manufacturing systems. Modeling cost parameters within a simulation language is also cumbersome and inefficient in terms of computer memory. In this research, the feasibility of interfacing a generalized cost analysis system to a commercial simulation language has been explored. The developed system uses activity-based costing techniques to estimate the base production cost from the simulation output generated for a manufacturing system. A prototype system has been implemented in Turbo C++ to interface with manufacturing simulation models developed in the commercial simulation language, SIMAN. The prototype system has been validated using on-line and manual estimation of base production cost for a sample manufacturing scenario.


Includes bibliographical references (pages [63]-64)


vii, 144 pages




Northern Illinois University

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