Run-Time Value Chain Analysis and Cost Accounting via Microservices in Agile Manufacturing
The rapid evolution of manufacturing processes driven by Industry 4.0 demands systems capable of quickly adapting to dynamic market conditions and evolving customer needs. Agile manufacturing emphasizes flexibility, adaptability, and real-time responsiveness, posing challenges in run-time value chai...
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| Format: | Article |
| Language: | English |
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IEEE
2025-01-01
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| Series: | IEEE Open Journal of the Industrial Electronics Society |
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| Online Access: | https://ieeexplore.ieee.org/document/10849611/ |
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| _version_ | 1823859623303577600 |
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| author | Salman Javed Cristina Paniagua Imran Javed Jan van Deventer Jerker Delsing |
| author_facet | Salman Javed Cristina Paniagua Imran Javed Jan van Deventer Jerker Delsing |
| author_sort | Salman Javed |
| collection | DOAJ |
| description | The rapid evolution of manufacturing processes driven by Industry 4.0 demands systems capable of quickly adapting to dynamic market conditions and evolving customer needs. Agile manufacturing emphasizes flexibility, adaptability, and real-time responsiveness, posing challenges in run-time value chain analysis (VCA), including cost flows and production times. This article presents a novel two-stage VCA approach using an activity-based costing mechanism via microservices to address these challenges. The VCA system enables real-time cost accounting and decision-making, supporting both pre and postproduction VCA, contrasting with traditional methods that rely on historical data. The first stage involves top–down cost calculations from resources to microservices. In contrast, the second focuses on constructing efficient manufacturing activities based on product requirements, allowing for granular analysis of costs and production times across microservices, activities, broader business processes, and finally, cost objects (e.g., customized products, batches of products, or customer invoices). The approach is validated through a proof-of-concept implementation of the VCA system integrated with the Eclipse Arrowhead framework and simulating Fischertechnik indexed line milling, drilling, and conveying operations. The results demonstrate the effectiveness of the proposed method in providing detailed insights into costs and production times, enhancing the efficiency and competitiveness of agile manufacturers. |
| format | Article |
| id | doaj-art-8aab3445d4564440886a201305587eff |
| institution | Kabale University |
| issn | 2644-1284 |
| language | English |
| publishDate | 2025-01-01 |
| publisher | IEEE |
| record_format | Article |
| series | IEEE Open Journal of the Industrial Electronics Society |
| spelling | doaj-art-8aab3445d4564440886a201305587eff2025-02-11T00:01:44ZengIEEEIEEE Open Journal of the Industrial Electronics Society2644-12842025-01-01618120110.1109/OJIES.2025.353266410849611Run-Time Value Chain Analysis and Cost Accounting via Microservices in Agile ManufacturingSalman Javed0https://orcid.org/0000-0001-9118-5861Cristina Paniagua1https://orcid.org/0000-0002-9412-6872Imran Javed2https://orcid.org/0009-0001-3878-2963Jan van Deventer3https://orcid.org/0000-0003-3874-9968Jerker Delsing4https://orcid.org/0000-0002-4133-3317Department of Computer Science, Electrical and Space Engineering, Lulea University of Technology, Lulea, SwedenDepartment of Computer Science, Electrical and Space Engineering, Lulea University of Technology, Lulea, SwedenIndependent Researcher, Dubai, UAEDepartment of Computer Science, Electrical and Space Engineering, Lulea University of Technology, Lulea, SwedenDepartment of Computer Science, Electrical and Space Engineering, Lulea University of Technology, Lulea, SwedenThe rapid evolution of manufacturing processes driven by Industry 4.0 demands systems capable of quickly adapting to dynamic market conditions and evolving customer needs. Agile manufacturing emphasizes flexibility, adaptability, and real-time responsiveness, posing challenges in run-time value chain analysis (VCA), including cost flows and production times. This article presents a novel two-stage VCA approach using an activity-based costing mechanism via microservices to address these challenges. The VCA system enables real-time cost accounting and decision-making, supporting both pre and postproduction VCA, contrasting with traditional methods that rely on historical data. The first stage involves top–down cost calculations from resources to microservices. In contrast, the second focuses on constructing efficient manufacturing activities based on product requirements, allowing for granular analysis of costs and production times across microservices, activities, broader business processes, and finally, cost objects (e.g., customized products, batches of products, or customer invoices). The approach is validated through a proof-of-concept implementation of the VCA system integrated with the Eclipse Arrowhead framework and simulating Fischertechnik indexed line milling, drilling, and conveying operations. The results demonstrate the effectiveness of the proposed method in providing detailed insights into costs and production times, enhancing the efficiency and competitiveness of agile manufacturers.https://ieeexplore.ieee.org/document/10849611/Activity-based costing (ABC)agile manufacturingeclipse arrowhead frameworkIndustry 4.0 (I4.0)real-time cost accounting and decision-making |
| spellingShingle | Salman Javed Cristina Paniagua Imran Javed Jan van Deventer Jerker Delsing Run-Time Value Chain Analysis and Cost Accounting via Microservices in Agile Manufacturing IEEE Open Journal of the Industrial Electronics Society Activity-based costing (ABC) agile manufacturing eclipse arrowhead framework Industry 4.0 (I4.0) real-time cost accounting and decision-making |
| title | Run-Time Value Chain Analysis and Cost Accounting via Microservices in Agile Manufacturing |
| title_full | Run-Time Value Chain Analysis and Cost Accounting via Microservices in Agile Manufacturing |
| title_fullStr | Run-Time Value Chain Analysis and Cost Accounting via Microservices in Agile Manufacturing |
| title_full_unstemmed | Run-Time Value Chain Analysis and Cost Accounting via Microservices in Agile Manufacturing |
| title_short | Run-Time Value Chain Analysis and Cost Accounting via Microservices in Agile Manufacturing |
| title_sort | run time value chain analysis and cost accounting via microservices in agile manufacturing |
| topic | Activity-based costing (ABC) agile manufacturing eclipse arrowhead framework Industry 4.0 (I4.0) real-time cost accounting and decision-making |
| url | https://ieeexplore.ieee.org/document/10849611/ |
| work_keys_str_mv | AT salmanjaved runtimevaluechainanalysisandcostaccountingviamicroservicesinagilemanufacturing AT cristinapaniagua runtimevaluechainanalysisandcostaccountingviamicroservicesinagilemanufacturing AT imranjaved runtimevaluechainanalysisandcostaccountingviamicroservicesinagilemanufacturing AT janvandeventer runtimevaluechainanalysisandcostaccountingviamicroservicesinagilemanufacturing AT jerkerdelsing runtimevaluechainanalysisandcostaccountingviamicroservicesinagilemanufacturing |