Title :
SOX compliance with OEE, enterprise modeling and temporal-ABC
Author :
Tham, K. Donald ; Madni, Asad M.
Author_Institution :
Dept. of Mech. & Ind. Eng., Ryerson Univ., Toronto, ON, Canada
Abstract :
The intent of this research is to develop a system design for manufacturing enterprises that enables companies to achieve Sarbanes-Oxley (SOX) compliance through a logical, traceable, visual and verifiable path. The system design is based on a multidisciplinary and integrative approach that incorporates Overall Equipment Effectiveness (OEE) to track and improve a plant´s efficiency while leveraging knowledge representation for enterprise modeling and temporal-ABC in the course of satisfying SOX requirements. The designed system effectively leads towards a consistent, accurate and verifiable graphical transparency to assist in the compliance of legislated financial regulations as per SOX.
Keywords :
law; manufacturing industries; production engineering computing; OEE; SOX compliance; SOX requirements; Sarbanes-Oxley compliance; enterprise modeling; graphical transparency; legislated financial regulations; manufacturing enterprise; overall equipment effectiveness; plant efficiency; temporal-ABC; Insurance; Materials; Measurement; Remuneration; Enveloped Activity Based Enterprise Model (EABEM); Overall Equipment Effectiveness (OEE); Sarbanes-Oxley Act (SOX); Temporal-ABC; cost fluents; enterprise model; knowledge representation; lean manufacturing; ontology; resource cost units;
Conference_Titel :
World Automation Congress (WAC), 2014
Conference_Location :
Waikoloa, HI
DOI :
10.1109/WAC.2014.6935737
