## 4 Results and Discussions  
### System Integration  
System integration is the process of combining many independent subsystems or sub-components into one bigger system that allows the subsystems to work together. The symbiotic relationship formed by system integration enables the main system to accomplish the organization's overall functionality. To demonstrate that the suggested solution is superior to others, it needs to be contrasted to all other system integrations. In terms of quality, this work employed a traditional method based on a control chart and MTS. This effort, considered ABC and TDABC in terms of expense. This study also demonstrated the possibility of system integrations by integrating a quality technique with a cost method, as seen in Figure 2.  
Integration A is the interaction between the conventional and ABC systems. The electronic company is now using this integration to determine the cost per unit of goods. The traditional approach considered that all parameters were equally important, and will be replaced by the ABC system, which focuses on the cost driver, as indicated in Table 3. As a result, the cost of an inductor component adopting integration A is RM 1.58 per unit. Integration B is the interaction between the conventional and TDABC systems. The traditional approach assumed that all characteristics were equally relevant, and will be replaced by the TDABC system, particularly highlighting the capacity cost rate and time equation as illustrated in Table 4. As a result, the cost of an inductor component applying integration B is RM 1.67 per unit. Integration C is the interaction between the MTS and ABC systems. The MTS system suggested that parameters 1 and 2 had an impact on workstations 1, 2, 3, and 12. Workstations 5, 6, 7, and 12 were affected by parameter 3. Workstations 4, 5, 6, 7, 8, and 12 were impacted by parameter 4. Workstations 1, 2, 3, 4, 8, and 12 were affected by parameters 5 and 6. Workstations 10, 11, and 12 were impacted by parameter 7. As stated in Table 5, all of those parameters are substituted into the ABC system with an emphasis on the cost driver. As a result, the cost of an inductor component applying integration C is RM 0.80 per unit. \begin{table}
\begin{tabular}{c l c c c} \hline \hline
**No.** & **Activity** & **Activity Cost Driver** & **Cost Driver** & **Forecast Cost** \\  & & **Rate (RM)** & **Quantity** & **(RM)** \\ \hline
1. & Winding & Amount of material and & 6.94 & 849,960.00 & 5,902,392.65 \\
2. & Curing \& cooling & Labor time (Quantity) & 22.00 & 1000.00 & 22,000.00 \\
3. & Cutting \& adjustment & Amount of material \& Labour time & 0.12 & 849,960.00 & 100,749.40 \\
4. & Assemble process & Amount of material \& labour time & 0.09 & 849,960.00 & 73,507.58 \\
5. & Epoxy applications & Consumable usage \& labor time & 1.28 & 20,000.00 & 25,636.00 \\
6. & Epoxy inspections & Labor time (Quantity) & 2.28 & 20,000.00 & 45,581.60 \\
7. & Curing \& cooling & Labor time (quantity) & 22.00 & 1000.00 & 22,000.00 \\
8. & Marking & Laser machine \& labor time & 0.02 & 1,200,000.00 & 22,000.00 \\
9. & Trimming & Labor time (Quantity) & 6.41 & 6864.00 & 44,000.00 \\
10. & Soldering & Amount of consumable usage (g) & 0.60 & 64,200.00 & 38,395.20 \\
11. & Cleaning solder \& cooling & Ultra-sonic machine (frequency) & 39.30 & 600.00 & 23,581.60 \\
12. & VMI & Labor time (Quantity) & 128.21 & 858.00 & 110,000.00 \\
13. & Co-planarity check & Labor time (Quantity) & 6.41 & 6864.00 & 44,000.00 \\
14. & Inductance test & Machine time & 1.10 & 20,000.00 & 22,000.00 \\
15. & Tape \& reel & Amount of material & 4.28 & 20,000.00 & 85,609.97 \\
16. & Packaging & Product items (quantity) & 1.51 & 36,320.00 & 54,889.69 \\ \hline  & Total (RM) & & & 6,636,343.69 \\ \hline  & Cost per unit (RM) & & & 1.58 \\ \hline \hline \end{tabular}
\end{table} 
Table 3: Costing structure under integration A.  
Figure 2: System integrations. and 12 were affected by parameter 4. Workstations 1, 2, 3, 4, 8, and 12 were affected by parameters 5 and 6.