Internal combustion engine remanufacturing service cost analysis

Abstract

The research project in which the following work is framed include the comparison of costs provided by the Argentine Chamber of Remanufacturing with the costs calculated by GEMPRO (The Study Group for the Improvement of Organizational Processes) in a local remanufacturer, by the using of an Activity Based Costing (ABC) system.

This work compares the activities offered by the Remanufacturing Chamber on its website, with the activities detected. It was possible to detect that, of all the activities, the Chamber of Remanufacturers does not include 56% at the calculation of costs. An analysis of the activities was carried out in a preliminary visit in a local remanufacturing company, concluding that 66% of the costs are due to Workforce.