A new tool for maintenance performance measurement using value stream mapping and time-driven activity-based costing

Ahmed En-nhaili, Anwar Meddaoui and Driss Bouami

International Journal of Process Management and Benchmarking, 2015, vol. 5, issue 2, 171-193

Abstract: The current paper is one of many contributions in lean maintenance studies. Its purpose is to demonstrate how maintenance activities and wastes can be studied to optimise this process. The methodology followed in this paper is based on two major parts. The first part deals with the maintenance mapping using value stream mapping (VSM). The second part concerns the combination between cost modelling using TDABC and maintenance lead time indicator. The paper presents two contributions for the industrial field. Firstly, a contribution to lean maintenance modelling through an original model, and secondly an application using technical and financial data. The proposed model gives managers the possibility to map maintenance process and identify easily cost of activities and potential wastes in order to implement appropriate lean maintenance actions. This document is one from the few papers that experiment VSM in maintenance field and associate the cost analysis to waste optimisation in maintenance trough TDABC. The research findings are experimented in multinational automotive supplier based in Morocco. Further researches could experiment the proposed model in other industrial companies and sectors.

Keywords: maintenance performance; value stream mapping; VSM; lean maintenance; time-driven ABC; activity-based costing; performance measurement; cost modelling; maintenance lead times; multinational corporations; MNCs; automotive suppliers; Morocco; automobile industry. (search for similar items in EconPapers)
Date: 2015
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