The Journal of Cost Accounting Research
Online ISSN : 2432-034X
Print ISSN : 1349-6530
ISSN-L : 1349-6530
Evaluation of Production Lines Considering the Ability to Respond to Demand Fluctuations
Yasuaki Nose
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2025 Volume 49 Issue 1-2 Pages 83-93

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Abstract

In general, production line capability is assessed by efficiency. However, relying solely on efficiency is inadequate when addressing demand fluctuations. This paper proposes a “responsiveness” metric to evaluate the ability to handle demand changes based on the ratio of “range” of fluctuations and “time” required to respond. Additionally, presents a method for efficiency assessment that incorporates this metric and shows the results of experimental evaluation from automotive assembly line.

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© 2025 The Japan Cost Accounting Association
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