Quality Recognition And Cost Evaluation Based On Activity Based Costing (ABC) For Aluminum Alloy Using CNC Laser Cutting And Water Jet Machine

Mohd Asri, Noor Suhaili (2018) Quality Recognition And Cost Evaluation Based On Activity Based Costing (ABC) For Aluminum Alloy Using CNC Laser Cutting And Water Jet Machine. Project Report. UTeM, Melaka, Malaysia. (Submitted)

Text (24 Pages) Quality Recognition And Cost Evaluation Based On Activity Based Costing (ABC) For Aluminum Alloy Using CNC Laser Cutting And Water Jet Machine.pdf - Submitted Version Download (928kB)

Abstract

Nowadays, the cutting machine can cut many different materials in terms of different quality and cost. CNC Laser cutting and Water jet machine have been used in UTeM to cut the workpiece or produce the product based on cost and quality with the variety material and thickness. The CNC laser cutting and water jet have a different parameters that will be produce different cost and quality. This research is about quality recognition and cost evaluation based on Activity Based Costing (ABC) for aluminum alloy using CNC laser cutting and water jet machine. This project will focus the cost evaluation based on Activity Based Costing which is a direct cost for the machine and indirect cost for the overall process when cut the aluminum alloy. The problem faced is to estimated cost for CNC laser cutting and water jet machine when industry come to UTeM for the purpose of materials cutting using CNC laser cutting and water jet machine. The framework Activity Based Costing can guide the process of how to calculate the cost based on Activity Based Costing with correct cost. Lastly, for quality recognition the quality of each work piece tested using surface roughness tester and process capability. The surface roughness tester is based on the value of Ra, Rq and Rz. The value was observed to identify the comparison of quality work piece using CNC laser cutting and water jet machine. In surface roughness tester the water jet machine depicts a better quality with the lowest value of Ra, Rq, and Rz compare to CNC laser cutting value. Process capability is a specification limits for a specific process or products to meet customer requirements. The value of Cpk in CNC laser cutting is higher than water jet machine, so it becomes the best requirement meet for the process capability.

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