Over the years, remanufacturing practices have grown in popularity in industrial areas. It is one of the most effective ways to keep products out of landfills by turning end-of-life items into usable products. However, the available literature on cost models is limited or specific to a product. A general cost model for remanufacturing is presented in this paper to understand the major costs involved in the process to aid decision-making. A model is developed based on activity-based costing and performance-based costing by considering both the activities that occur during the process and their performance. As a result of using the proposed model, it is easier to monitor the costs of each activity, changes in performance, and understand the resulting impact on the cost of finished products.
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