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Purpose
Tooling is a common component of an industrial product’s manufacture. Specific tooling is devised to serve the fabrication of a particular product, while generic tooling can be used in the manufacture of multiple products. In the latter case, companies are confronted with the problem of fairly allocating the indirect costs of the tooling. This article studies how to allocate costs of generic tooling to single production orders.
Methodology
Ten allocation methods (AMs) are described that are in principle suited to the distribution of generic tooling costs to production orders. Since the presented methods have for the most part been discussed in differing contexts, we apply them to a specified generic tooling problem for comparison. Evaluation of the various methods is based on 16 criteria. Reasoning is supported by a computational Monte Carlo simulation. Furthermore, we suggest using the Analytical Hierarchy Process (AHP) to elaborate one final proposition concerning the most preferable allocation scheme.
Findings
The article reports the single allocation rules’ performances for different allocation scenarios. The described characteristics refer to fairness, efficiency, and simplicity as well as to empty-core performance. Using AHP analysis allows for the aggregation of the rules’ criteria ratings. Thus, especially suitable allocation schemes for the problem at hand are identified.
Practical implications
An allocation is required for budgeting reasons and also for the definition of projects’ bottom-up sales prices. Selecting the “right” AM is important, as a suboptimal AM can result in unfair allocation vectors, which will act as incentives to stop using the common resource, potentially leading to higher total costs.
Originality/value of the article
Research on the comparison of AMs is typically performed for certain purposes, such as enterprise networks, horizontal cooperative purchasing scenarios, or municipal service units. This article will augment the research evaluating AMs by introducing a novel set of evaluation criteria and by providing an in-depth comparison of AMs suited for the allocation of generic tooling costs.
Wear-out failures of electrolytic capacitors in single phase power factor correction circuits are investigated in this study. A probabilistic model based approach for temperature driven capacitor degradation is chosen to analyse the probability of failure of the output capacitor bank. Different design strategies are proposed and evaluated in terms of reliability. Parametric variation of capacitor bank designs provides influential effects on system volume, cost and reliability which is modeled for a sample size of 1000 power supply units.
Ein Verfahren zur Einbettung von Dekor-Körpern in eine Silikongummi-Matrix umfasst das Auftragen einer ersten aushärtbaren Polysiloxanzusammensetzung auf eine Grundplatte und Angelieren der ersten Polysiloxanzusammensetzung; das Aufbringen der Dekorkörper auf die angelierte erste Polysiloxanzusammensetzung; das Ausfüllen von Zwischenräumen zwischen den Dekorkörpern mit einer zweiten aushärtbaren Polysiloxanzusammensetzung; und das Aushärten der Polysiloxanzusammensetzungen zu einer transparenten Polysiloxan-Matrix mit darin eingebetteten Dekor-Körpern. Ein weiteres Verfahren zur Einbettung von Dekor-Körpern in eine Silikongummi-Matrix umfasst das Auftragen einer aushärtbaren Polysiloxanzusammensetzung auf eine Grundplatte und Aufbringen der Dekor-Körper vor dem Angelieren der ersten Polysiloxanzusammensetzung; das Einsinkenlassen der aufgebrachten Dekor-Körper in die aushärtende Polysiloxanzusammensetzung derart, dass die aufgebrachten Dekor-Körper von der Polysiloxanzusammensetzung vollständig umschlossen werden; und das Aushärten der Polysiloxanzusammensetzungen zu einer transparenten Polysiloxan-Matrix mit den darin eingebetteten Dekor-Körpern derart, dass eine Mehrzahl der eingebetteten Dekor-Körper von der Polysiloxanzusammensetzung vollständig umschlossen bleibt.
In adults, selective memory retrieval can both impair and improve recall of other memories. The study reported here examined whether children also show these two faces of memory retrieval. Employing a variant of the directed-forgetting task, we asked second, fourth, and seventh graders to study a list of target and nontarget words. After study, the participants received a cue to either forget or continue remembering the list. We subsequently asked some participants to recall the nontarget words before we tested their memory for the target words; for the remaining participants, we tested memory only for the target words. Prior retrieval of nontarget words impaired retrieval of to-be-remembered target words, regardless of children's age. In contrast, prior retrieval of nontarget words improved recall of to-be-forgotten target words in seventh graders, though not in fourth and second graders. These results suggest a developmental dissociation between the two faces of memory retrieval and indicate later maturation of the beneficial effect than of the detrimental effect of selective memory retrieval.
Predictive Modeling (PM) techniques are gaining importance in the worldwide health insurance business. Modern PM methods are used for customer relationship management, risk evaluation or medical management. This article illustrates a PM approach that enables the economic potential of (cost-)effective disease management programs (DMPs) to be fully exploited by optimized candidate selection as an example of successful data-driven business management. The approach is based on a Generalized Linear Model (GLM) that is easy to apply for health insurance companies. By means of a small portfolio from an emerging country, we show that our GLM approach is stable compared to more sophisticated regression techniques in spite of the difficult data environment. Additionally, we demonstrate for this example of a setting that our model can compete with the expensive solutions offered by professional PM vendors and outperforms non-predictive standard approaches for DMP selection commonly used in the market.