Page 315 - ExtendSim User Guide
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Activity-Based Costing 289
Modeling with activity-based costing
the _rate attribute of the resource as it exits a Resource Item block, as shown in the model below:
Change Rate model
The table in the Lookup Table block has a different rates for the period between hour 4 and hour 6.
☞ A change in the rate will only affect resources as they exit the Resource Item block. Resources currently in use will not be affected until they are recycled back through the Resource Item and Set blocks.
In the above model, a Get block reads the _cost attribute before the items exit the model. The accumulated cost of each cost accumulator is then plotted. The plot (cloned onto the work- sheet), shows that the cost of the items increases during the period of time that the resources’ cost rates are higher.
Gathering and Analyzing Cost Data
The Create, Resource Item, and Resource Pool blocks, as well as queue and activity-type blocks, are capable of generating costs that get tracked with cost accumulating items. Addi- tionally, each cost-generating block displays the total cost it generated in its Total Cost dialog item.
You can also use the Cost By Item and Cost Stats blocks (both in the Item library) to gather summarized cost information. The Cost By Item block reads and stores the _cost and _rate attributes of all the cost accumulating items that pass through it. The Cost Stats block collects and displays the total cost for each cost-generating block in a model.
Cost By Item block
Depending on selections in its dialog, the Cost By Item block lists the accumulated cost of each item that passes through it, the time the item passed through the block, and the total and average cost of all the items that have passed through. This block can also be used to list the cost of the items sorted by type.
In the Sort By Type model (shown below) three different item types are generated by randomly assigning a Type attribute of 1, 2, or 3. It costs $5.00 per hour to run the machine. The machine’s processing time for, and therefore the cost of, each item varies by type. The Cost By
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