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This thesis examines the relevance of current cost accounting systems to the manufacturing environment. Egyptian manufacturing companies in the ex-public industrial sector have suffered from relatively various obstacles, with problems in production planning and control in particular. These impediments were responsible for negative effects on costs and caused low profitability for these companies in most years. Cost accounting systems were basically established for the purpose of preparing financial statements not for operational control.The literature was reviewed to explore changes in the manufacturing environment with emphasis on the developments in production planning and control systems and also to investigate the developments in cost accounting systems.To examine this research phenomenon empirically, a case study was conducted in an Egyptian EI-Nasr automotive manufacturing company. Data was collected from published and unpublished reports and by semi-structured interviews within the case company.The thesis is divided into two main parts: Part I to cover the literature review in this area. Part II for the case study analysis. The study covered three major areas of analysis. First is an overview of all factors which shape the old and new manufacturing environments and the developments in the systems of production planning and control. Second is a detailed investigation of the traditional and new cost accounting systems. Third is the main findings and conclusion including exposing the relationship between the different planning and control systems and the various cost accounting systems. It also includes a wide range of suggestions for improving the cost accounting systems of the studied case company.The major findings of this study were that manufacturing environment played a significant role in designing cost accounting systems. It concluded that planning capabilities of the company and suppliers play a significant role in the process of cost reduction and improve the competitive position.

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Over the last thirty years, Materials Requirements Planning (MRP) based systems have become commonplace within batch manufacturing environments, but are still widely held to be under performing. This research hypothesises that there may be inherent problems associated with the application due to uncertainties that exist within dynamic operating environments. Research has highlighted both the absence of any business model that uses a structured and systematic approach to deal with uncertainty holistically and the lack of any widely used, consistent performance measures to allow comparison of research results. The industrial need for such a holistic approach became apparent from survey work, which showed MRP under-performed in the presence of uncertainty even when numerous Buffering and Dampening (BAD) approaches were applied. A business model of uncertainty that structures the causes and effects of uncertainty as a hierarchy of four levels has been proposed, to be verified and validated through industrial survey and simulation respectively. The relationship between causes and effects in the business model has been verified from survey results using Analysis of Variance (ANOVA), which identified twenty-three significant uncertainties within Mixed-Mode (MM) operating environments. Using a multi-product, multi-level dependent demand MRP simulation model within an MM operating environment driven by planned order release, an experimental programme has been carried out that showed finished products delivered late to be insensitive as a performance measure. Parts Delivered Late (PDL) was found to be more sensitive and has been adopted as the preferred measure. ANOVA on the simulation results validated the cause-and-effect relationships, showing that the higher the level of uncertainty, the worse was delivery performance. Individual uncertainties produced effects that were not discretely recognised in the literature. `Knock-on' effects are created by uncertainties delaying the issue of batches and affected particular Bill of Materials chains. `Compound' effects are caused by uncertainties affecting resource availability and also induced consequent knock-on effects. Simulation results also showed that late deliveries from suppliers, machine breakdowns, unexpected or urgent changes to schedules affecting machines and customer design changes are the most significant uncertainties within the parameter levels modelled. Several significant two-way and three-way interactions were found. The business model of uncertainty represents a practical and pragmatic attempt to act as a diagnostic tool to identify significant underlying causes affecting PDL for MM companies using MR1, enabling more effective application of suitable BAD approaches. Using the business model to drive a continuous improvement programme that monitored both levels of uncertainty and PDL would allow internal and external benchmarking for the efficacy of BAD approaches and for the reduction of uncertainties.

Thesis (PhD) -- University of South Australia, 1999

This thesis addresses the scheduling and control of shop-floor production units that operate in a highly autonomous and distributed environment. The distinct feature of this environment is the heterarchical nature of the control where the scheduling function is quite independently carried out by the units. The units solve only part of the overall problem while resolving conflicts to maintain consistent global schedules. The need for communication and coordination, in such circumstances, introduces many complexities that affects the quality of the schedules produced. These include lapses of open-loop control due to uncertainty of up-to-date status information, asynchronous behaviour, and uncontrollable propagation of conflicts. / A behaviour-based approach is introduced to solve these problems. Using this approach, the organisation of the shop-floor is viewed as similar to a colony of ants or an eco-system. The units operate quite independently but continue to adapt their schedules to changes in their environment. While they may not directly negotiate to resolve conflicts, their cooperation is innate or in-built through their local adaptive actions. This individual cooperative action of the units brings about a collective behaviour that produces the desired emergent global schedules. The major focus of this research is in examining the link between the individual and collective behaviours and developing a model that realises the desired scheduling functionality at the shop level. / In order to achieve high scheduling performance (both locally and globally) a model of a unit incorporating dynamic problem decomposition, allocation algorithms and adaptation mechanisms is developed. For the latter, a reinforcement learning model is used to adapt the scheduling horizon. In fact, an important contribution if this research is the novel view we take of the problem and the manner of adaptation. In addition, a communication model for simulating the scheduling behaviours is designed using concepts of Holonic and other emerging concepts of manufacturing systems. / The model is tested for a number of scheduling problems representing a variety of production situations. Preliminary results indicate an impressive scheduling performance comparable to well-known heuristics. Further examination indicates the types of dynamic behaviour that can be expected of such a model, including the levels of unresolved conflicts, the adaptability in the face of uncertainty, consequence of alternative communication policies and the sensitivities to adaptation. / This thesis has also a strong qualitative theme in reviewing and consolidating the concepts underlying the design and operational attributes of autonomous distributed organisations of the shop-floor.

Thesis (Ph. D.)--Ohio University, June, 2000. / Title from PDF t.p.