The Mahalanobis–Taguchi System (MTS) is a pattern recognition tool employing Mahalanobis Distance (MD) and Taguchi Robust Engineering philosophy to explore and exploit data in multidimensional systems. The MD metric provides a measurement scale to classify classes of samples (Abnormal vs. Normal) and gives an approach to measuring the level of severity between classes. An accurate classification result depends on a threshold value or a cut-off MD value that can effectively separate the two classes. Obtaining a reliable threshold value is very crucial. An inaccurate threshold value could lead to misclassification and eventually resulting in a misjudgment decision which in some cases caused fatal consequences. Thus, this paper compares the performance of the four most common thresholding methods reported in the literature in minimizing the misclassification problem of the MTS namely the Type I–Type II error method, the Probabilistic thresholding method, Receiver Operating Characteristics (ROC) curve method and the Box–Cox transformation method. The motivation of this work is to find the most appropriate thresholding method to be utilized in MTS methodology among the four common methods. The traditional way to obtain a threshold value in MTS is using Taguchi’s Quadratic Loss Function in which the threshold is obtained by minimizing the costs associated with misclassification decision. However, obtaining cost-related data is not easy since monetary related information is considered confidential in many cases. In this study, a total of 20 different datasets were used to evaluate the classification performances of the four different thresholding methods based on classification accuracy. The result indicates that none of the four thresholding methods outperformed one over the others in (if it is not for all) most of the datasets. Nevertheless, the study recommends the use of the Type I–Type II error method due to its less computational complexity as compared to the other three thresholding methods.

Integration between quality and costing system is very crucial in order to achieve an accurate product cost and profit. Current practice by most of remanufacturers, there are still lacking on optimization during the remanufacturing process which contributed to incorrect variables consideration to the costing system. Meanwhile, traditional costing accounting being practice has distortion in the cost unit which lead to inaccurate cost of product. The aim of this work is to identify the critical and non-critical variables during remanufacturing process using Mahalanobis-Taguchi System and simultaneously estimate the cost using Activity Based Costing method. The orthogonal array was applied to indicate the contribution of variables in the factorial effect graph and the critical variables were considered with overhead costs that are actually demanding the activities. This work improved the quality inspection together with costing system to produce an accurate profitability information. As a result, the cost per unit of remanufactured crankshaft of MAN engine model with 5 critical crankpins is MYR609.50 while Detroit engine model with 4 critical crankpins is MYR1254.80. The significant of output demonstrated through promoting green by reducing re-melting process of damaged parts to ensure consistent benefit of return cores.

Taguchi’s T-Method is one of the Mahalanobis Taguchi System- (MTS-) ruled prediction techniques that has been established specifically but not limited to small, multivariate sample data. The prediction model’s complexity aspect can be further enhanced by removing features that do not provide valuable information on the overall prediction. In order to accomplish this, a matrix called orthogonal array (OA) is used within the existing Taguchi’s T-Method. However, OA’s fixed-scheme matrix and its drawback in coping with the high-dimensionality factor led to a suboptimal solution. On the contrary, the usage of SNR (dB) as its objective function was a reliable measure. The application of Binary Bitwise Artificial Bee Colony (BitABC) has been adopted as the novel search engine that helps cater to OA’s limitation within Taguchi’s T-Method. The generalization aspect using bootstrap was a fundamental addition incorporated in this research to control the effect of overfitting in the analysis. The adoption of BitABC has been tested on eight (8) case studies, including large and small sample datasets. The result shows improved predictive accuracy ranging between 13.99% and 32.86% depending on cases. This study proved that incorporating BitABC techniques into Taguchi’s T-Method methodology effectively improved its prediction accuracy.

All university departments must maximize their use of time and resources in order to meet their goal with the least amount of waste. The existing system in a local university does not implement the time equation and so the processing time determined is not in accordance with the actual processing time of every activity. Thus, the present implementation in the organization does not illustrate the correlation between the supplied resources and the practical capacity. The purpose of this study was to build a new costing structure using time-driven activity-based costing for academic staff. This work considered annual Key Performance Indicator Analysis data for the year 2020 with 53 sub parameters; this was from an engineering faculty for lecturers in two different grades with 12 and 27 samples, respectively. Eventually, there were 3 and 16 samples in grade DS45 and DS51/52, respectively, that have an insufficient time capacity. The remaining samples in both grades then had an unused time capacity, which ultimately resulted in unused cost capacity, also known as waste cost. This work was able to discover the total amount of used time that results in used, unused, or otherwise insufficient capacity, after analyzing the capacity cost using Time-Driven Activity-Based Costing.

Public institutions are higher education institutions funded by the government under the jurisdiction of the Ministry of Education Malaysia. Any faculty must ma