Page 307 - ExtendSim User Guide
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Blocks with Cost tabs or fields Create
Queue Resource Item Resource Pool Transport Workstation
Activity-Based Costing 281
Modeling with activity-based costing
Blocks with cost-handling capability Equation(I)
Set Unbatch
The Interchange block (Rate library) can also define costing information for items in discrete rate models.
Modeling with activity-based costing
To include activity-based costing in models, you need to know how to define cost rates, how to properly combine cost resources with items, and how to gather and work with cost informa- tion. Although an understanding of ABC is important, most of the work will be done by the ExtendSim architecture.
Item types
For purposes of costing, every item in a model can be categorized as either a cost accumulator or a resource. Understanding the difference between cost accumulators and resources is important, because ExtendSim treats them differently, as you will see in “Combining multiple cost accumulators” on page 292.
☞ As is true of items that are resources, non-item resources from the Resource Pool block do not accumulate their own costs.
Cost accumulators
You perform ABC to determine the costs associated with storing or processing an item. The item being stored or processed is called the cost accumulator and will accumulate costs as it waits, gets processed, or uses resources. Cost accumulating items can be introduced into a model using the Create and Resource Item blocks, as you will see in “Costs for cost accumula- tors” on page 283. The following example shows how costs are assigned to cost accumulating items.
Discrete Event

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