An improved activity-based costing model for product cost estimation applied in a complex manufacturing environment

In order to evaluate and estimate me cosEs oi prouuct~ plt, uu^u e vironment properly, an improved activity-based costing （ABC） model is presented. By utilizing the input-output analysis method, the complex consumption relationships in a complex manufacturing environment are first expressed. The consumption characteristics （mainly presented by the activity rates） of all production activities are extracted by solving these relationships. Then with the con- sumption characteristics and operating parameters of these activities, the detailed cost consumption of a product in its manufacturing process is estimated. A case study is finally given based on the compressor products of a manufacturing company, and its effectiveness is shown. As the cost influ- ence of complex consumption relationships is fully considered, the limitation of traditional ABC method is overcome, and therefore a high accuracy in product cost estimation under the complex manufacturing environment can be achieved.

Discharge Simulation and Fabrication Process of an Aluminum Electrode and an Alumina Layer in AC-PDP

A larger space PDP cell with patterned aluminum as the addressing electrode and alumina as the dielectric layer was proposed. The aluminum electrode and the alumina dielectric layer formed on the aluminum electrode were prepared separately by magnetron sputtering and anodic oxidation for plasma display panel. The properties of the aluminum electrode and the alumina dielectric layer were tested and can meet the demand of PDP application. The resistivity of the aluminum electrode is about 5×10^-8 Ω.m, the voltage withstanding of the alumina dielectric layer exceeds 100 V/μm and the relative permittivity is about 3.5 at 1 MHz. With this structure, the manufacturing cost of PDP could be cut and the addressing discharge formative delay is reduced by 0.67%, which is proved by PIC-MCC simulation.

Supercritical extraction to obtain vetiver （Vetiveria zizanioides L. Nash） extracts from roots cultivated hydroponically

We determined the global yield and composition of extracts from vetiver roots cultivated hydroponically. We extracted roots of two varieties collected at different times after planting. The extracts were obtained by supercritical fluid extraction （SFE）; we also estimated manufacturing costs. Constituents were quantified by gas-chromatography/time ionization detection （GC-FID）. Results demonstrated the efficacy of a hydroponic system in producing vctiver with a high root extract content. The largest yield was obtained from roots collected on days 132 and 92 after planting from varieties National （1.41%） and Bourbon （1.28%）, respectively. The major compounds present in the extract were khusimoi, isovalencenol, alpha-vetivone and beta-vetivone. To determine the economic viability of producing these extracts, manufacturing costs were estimated using a simplified methodology. The manufacturing costs were US$ 22.26/kg and US$ 24.26/kg for varieties national and Bourbon, respectively.