English to Arabic Tech/Engineering Automotive / Cars & Trucks ACCOUNTING MANAGEMENT

In this section the ABC-based mixed-integer programming model developed will
be presented and analysed. The ABC cost structure, as described in Section 3, is
integrated into the MIP model by linking order fulfilment rate decisions with detailed unit,
batch, and order-level costs to maximise the overall profitability and minimise the residual
capacity. Therefore, the traditional cost structure which is based on the cost of
manufacturing resources, direct materials, direct labour, and overhead, is replaced with
the ABC cost structure. The generic model has been developed based on the following
assumptions:
. Processing times are deterministic.
. Transit time between cells is considered negligible.
. Each product is manufactured in equal-sized batches under a pull system.
. Demand for each type of product per order is deterministic.
. Each order consists of just one type of product.