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Manufacturing continues to face escalated cost challenges as the global economy grows. In order to gain competitive advantage among its rivals, manufacturing firms are in a constant strive to lower their manufacturing costs compared to their competitors. This paper introduces a mathematical optimization model based on Activity Based Costing (ABC) method for Reconfigurable Manufacturing Systems (RMS) taking into consideration the bi-directional relationship between hourly rates and annual hoursdoi:10.21608/ijisd.2020.101602 fatcat:hh73p6qcdvdgpn23hdrjzmb2ta