A review on Mahalanobis-Taguchi system and time-driven activity-based costing for production environment
Mahalanobis-Taguchi system (MTS) is a decision-making system that identifies patterns. The fundamental idea of MTS is to select a set of variables and then apply Mahalanobis distance to optimize each of the factors that contribute to the issue. Meanwhile, time-driven activity-based costing (TDABC) i...
| Main Authors: | , , , , , |
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| Format: | Article |
| Language: | English |
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Penerbit UMP
2024
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| Online Access: | http://umpir.ump.edu.my/id/eprint/43011/ http://umpir.ump.edu.my/id/eprint/43011/1/A%20review%20on%20Mahalanobis%20Taguchi%20system%20and%20time%20driven%20activity.pdf |
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| author | Nor Suhadah, Razali Mohd Yazid, Abu S. N. A. M., Zaini N. H., Aris N. A. M., Halim E., Sari |
| author_facet | Nor Suhadah, Razali Mohd Yazid, Abu S. N. A. M., Zaini N. H., Aris N. A. M., Halim E., Sari |
| author_sort | Nor Suhadah, Razali |
| building | UMP Institutional Repository |
| collection | Online Access |
| description | Mahalanobis-Taguchi system (MTS) is a decision-making system that identifies patterns. The fundamental idea of MTS is to select a set of variables and then apply Mahalanobis distance to optimize each of the factors that contribute to the issue. Meanwhile, time-driven activity-based costing (TDABC) is an approach that defined as a costing model that provides the cost of activities based on the amount of time consumed per activity. The current study seeks to address several gaps and presents research motivation with a particular focus on the potential benefits that comes from employing these two approaches individually in a variety of disciplines. The content of this paper generally consists of studies of literature from 2013 to 2023 from the fields of agriculture, industrial, communication, education, health care, hospitality, and finance sectors. To begin, 74 and 140 research publications employing MTS and TDABC, respectively, have been discovered. From the findings, the industrial sector has the greatest proportion of using MTS technique with 60.81% for 45 from overall 74 articles. MTS is widely used in production environment, as it is a powerful method of optimization that revealed the criticality of parameters, thus can reduce the rejected product in a process. Whereas the health care industry has the largest percentage of articles using the TDABC approach in cost accounting systems, with 62.14% for 87 from total 140 articles. TDABC is popularly applied in health care primarily to estimate the cost of clinical procedures and visits in order to inform operational improvement. |
| first_indexed | 2025-11-15T03:49:54Z |
| format | Article |
| id | ump-43011 |
| institution | Universiti Malaysia Pahang |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-15T03:49:54Z |
| publishDate | 2024 |
| publisher | Penerbit UMP |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | ump-430112024-12-03T07:27:27Z http://umpir.ump.edu.my/id/eprint/43011/ A review on Mahalanobis-Taguchi system and time-driven activity-based costing for production environment Nor Suhadah, Razali Mohd Yazid, Abu S. N. A. M., Zaini N. H., Aris N. A. M., Halim E., Sari TK Electrical engineering. Electronics Nuclear engineering TS Manufactures Mahalanobis-Taguchi system (MTS) is a decision-making system that identifies patterns. The fundamental idea of MTS is to select a set of variables and then apply Mahalanobis distance to optimize each of the factors that contribute to the issue. Meanwhile, time-driven activity-based costing (TDABC) is an approach that defined as a costing model that provides the cost of activities based on the amount of time consumed per activity. The current study seeks to address several gaps and presents research motivation with a particular focus on the potential benefits that comes from employing these two approaches individually in a variety of disciplines. The content of this paper generally consists of studies of literature from 2013 to 2023 from the fields of agriculture, industrial, communication, education, health care, hospitality, and finance sectors. To begin, 74 and 140 research publications employing MTS and TDABC, respectively, have been discovered. From the findings, the industrial sector has the greatest proportion of using MTS technique with 60.81% for 45 from overall 74 articles. MTS is widely used in production environment, as it is a powerful method of optimization that revealed the criticality of parameters, thus can reduce the rejected product in a process. Whereas the health care industry has the largest percentage of articles using the TDABC approach in cost accounting systems, with 62.14% for 87 from total 140 articles. TDABC is popularly applied in health care primarily to estimate the cost of clinical procedures and visits in order to inform operational improvement. Penerbit UMP 2024-09-29 Article PeerReviewed pdf en cc_by_nc_4 http://umpir.ump.edu.my/id/eprint/43011/1/A%20review%20on%20Mahalanobis%20Taguchi%20system%20and%20time%20driven%20activity.pdf Nor Suhadah, Razali and Mohd Yazid, Abu and S. N. A. M., Zaini and N. H., Aris and N. A. M., Halim and E., Sari (2024) A review on Mahalanobis-Taguchi system and time-driven activity-based costing for production environment. Journal of Modern Manufacturing Systems and Technology (JMMST), 8 (2). pp. 1-11. ISSN 2636-9575. (Published) https://journal.ump.edu.my/jmmst/article/view/10395 |
| spellingShingle | TK Electrical engineering. Electronics Nuclear engineering TS Manufactures Nor Suhadah, Razali Mohd Yazid, Abu S. N. A. M., Zaini N. H., Aris N. A. M., Halim E., Sari A review on Mahalanobis-Taguchi system and time-driven activity-based costing for production environment |
| title | A review on Mahalanobis-Taguchi system and time-driven activity-based costing for production environment |
| title_full | A review on Mahalanobis-Taguchi system and time-driven activity-based costing for production environment |
| title_fullStr | A review on Mahalanobis-Taguchi system and time-driven activity-based costing for production environment |
| title_full_unstemmed | A review on Mahalanobis-Taguchi system and time-driven activity-based costing for production environment |
| title_short | A review on Mahalanobis-Taguchi system and time-driven activity-based costing for production environment |
| title_sort | review on mahalanobis-taguchi system and time-driven activity-based costing for production environment |
| topic | TK Electrical engineering. Electronics Nuclear engineering TS Manufactures |
| url | http://umpir.ump.edu.my/id/eprint/43011/ http://umpir.ump.edu.my/id/eprint/43011/ http://umpir.ump.edu.my/id/eprint/43011/1/A%20review%20on%20Mahalanobis%20Taguchi%20system%20and%20time%20driven%20activity.pdf |