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292 Activity-Based Costing
How ExtendSim tracks costs
In resource-type blocks
The Resource Item block is capable of pro- viding items that are either cost accumulators or resources, depending on selections in its Cost tab, as shown at right.
If the block is providing cost accumulators, it will generate costs similar to a queue-type block.
Cost options in Resource Item block
If the block is providing resources, the total
cost of using the resources is calculated and displayed in the block’s Total cost dialog item. The calculations are based on the resource’s utilization rate and cost rates defined in the block’s Cost tab.
Combining multiple cost accumulators
In manufacturing processes, different parts of the product may be worked on in parallel, then combined later to form the final product. In these cases, multiple cost accumulators will con- tribute to the cost of the final product.
Multiple Cost Accumulators model
For example, when a computer manufacturer prepares a system for an end user, the CPU and the monitor must each be assembled then combined into one shipment. The CPU and monitor may be worked on in parallel, then combined using a Batch block, as shown in the model below:
Multiple Cost Accumulators model
When the two cost accumulators, the CPU and the monitor, are batched together, two things will happen:
• The_costand_rateattributesoftheinputitemsareaddedtogether.Theresultingcostaccu- mulator will have an accumulated cost equal to the combined accumulated cost of the input items and a waiting cost rate equal to the combined waiting cost rates of the input items.
• Any resources, whether from batching or from a resource pool, that are combined with the input cost accumulators will be combined with the cost accumulator that is output from the batching block. Note that any rules or limitations associated with batching resources with
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