共查询到19条相似文献,搜索用时 78 毫秒
1.
2.
3.
4.
5.
基于约束理论的管理方法及其应用 总被引:13,自引:0,他引:13
简要系统地介绍了约束理论的基本原理,指出在企业管理的持续改进方面,其管理哲理和技术较之其他更具有普适性,并应用实例说明了这一点。 相似文献
6.
作业成本法的理论分析与应用案例 总被引:4,自引:0,他引:4
作业成本法提供了比传统成本法更准确的成本信息,但实施作业成本法也是有条件的,必须根据企业实际情况来设计作业成本法的应用.本文通过分析作业成本法的原理,比较了其与传统成本计算方法的差别,并通过案例分析了如何结合企业实际建立正确的作业成本计算方法. 相似文献
7.
8.
目的研究基于平衡计分法和作业成本法的包装企业成本管理与控制。方法通过分析包装企业成本管理和控制,研究其成本与产品质量等多方面因素的关系;通过分析BSC+ABC的互补和整合,分析包装企业成本管理中运用该方法的适用性和可行性。结果通过将成本细分至包装企业各项流程,得到了运用BSC+ABC方法的体系及指标,并提出了包装企业中基于该方法的过程步骤。结论基于BSC+ABC方法为包装企业成本管理与控制提供了一种新思路,并主动、动态地服务于包装企业成本管控,不仅有利于实时监测成本,且能帮助企业灵活高效地制定战略,进而提升管理绩效。 相似文献
9.
基于时间竞争的MRPⅡ、JIT与TOC 集成化生产管理模式 总被引:3,自引:1,他引:2
从MRPⅡ、JIT与TOC的基本思想出发,提出了三者集成的基本思路,构建了基于TOC的以MRPⅡ生产计划系统为主导的“Push”体系和以JIT生产控制系统为主导的“Pull”体系相结合的集成化生产计划与控制模型。该模型以追求瓶颈资源能力的最大利用为出发点,根据市场需求预测和JIT生产拉动进行生产计划的动态优化调整,同时利用采购计划和供应商能力计划及看板系统对生产过程实施双重控制。 相似文献
10.
近些年来一些新企业生产管理理论和方法相继问世,它们的一个共同特点是面向作业过程。本文在指出传统生产理论与企业生产管理实际严重脱节的基础上,提出了将其改造成面向作业过程的生产理论的设想,并分析了这一理论与企业组织学习的关系。 相似文献
11.
在解析两种成本控制技术的原理的基础上,从目标、时间、产品成本核算的内容和资源成本的计算等方面对两种成本控制技术进行比较研究,揭示出将两种成本控制技术结合的可行性,并在最后探讨两种成本控制技术运用的结合点. 相似文献
12.
13.
讨论了现代企业的过程观经及企业过程的构成,提出了企业生产经营全过程的作业管理思想,并对全过程作业管理的基本内容进行了探讨,分析了企业过程重组和优化的驱动因素、目标和实现途径,最后概述了全过程作业管理的支撑技术。 相似文献
14.
Pieter Pretorius 《国际生产研究杂志》2013,51(2):496-506
This paper builds on the original five focusing steps as defined by Goldratt and Cox (1992) as one of the constructs of the theory of constraints (TOC). The shortcomings identified are the sequential nature suggested by the five seemingly sequential steps, the lack of clarity relating to decisions that allows moving to next or previous steps, the assumed inapplicability of the five steps to dealing with market- and non-physical constraints (such as policy and behavioural constraints) and the lack of clarity surrounding an ideal constraint location. Deductive reasoning is applied to existing literature to arrive at conceptual solutions to the identified problems. The paper transforms the five focusing steps into a decision map which still includes all five steps, but allowing appropriate decision points to guide application of this process. It expands the applicability of the five focusing steps to both market and non-physical constraints, as well as presenting a logical argument why the best possible constraint location is ‘the size of the market chosen to be served well’. Finally, further clarity is provided why exploiting and subordinating to the constraint is necessary before constraint elevation should take place. 相似文献
15.
In recent years, activity-based costing (ABC) has become a popular cost and operations management technique to improve the accuracy of firms’ product or service costs in order to help the firms stay competitive. Since the product-mix decision is an important ABC application, most studies in the ABC literature were generally focused on the effect of ABC analysis on the product-mix decision or product cost calculation. However, these studies usually ignored some important factors, such as: capacity expansions, management's degree of control over resources, purchase discount, and change of product's price. Hence, in this paper, we consider these factors to propose a more general model. This model can help managers to make a product-mix decision and identify excess resources so that managers can redeploy them to optimise resource usage. Furthermore, since previous studies did not consider the impact of price changes on product-mix decisions, this paper also examines the impact of reducing product price with different price elasticity of demand (ε D) on the simulated company's profit. 相似文献
16.
17.
In the aerospace industry, where each component is time-critical, many operation management tools are applied to improve material management efficiency. By using the theory of constraints (TOCs), this study diagnoses the undesirable effects (UDEs) of material management systems and identifies root problems or conflicting material management actions. In the second step, via UDEs, this study constructs a current reality tree (CRT) to identify a company's material management objectives and requirements, and the actions it takes to meet these objectives. In addition, the UDEs and CRT are applied to redesign the future reality tree (FRT) to develop strategies and eliminate the problems in the case company. By eliminating the conflicting inventory management activities of different departments, inventory management performance for the entire system is improved. 相似文献
18.
约束条件下作业成本法的改进及应用 总被引:4,自引:0,他引:4
分析了作业成本法和约束会计法的特点以及它们之间的区别,针对它们在约束条件下进行成本计算时的局限性,结合它们的优点对作业成本法进行了改进,将约束理论的思想融入到作业成本法中,在产品成本的计算过程中根据它们对各资源占用时间的不同来对资源上发生的费用进行分配,使得到的产品成本信息更为准确。文中实例仿真的结果表明改进后的方法产生的成本信息和改进前相比存在较大的差异,且更为准确。 相似文献
19.
简要分析了产品冲突问题的约束理论(theory of constraints,TOC)思维流程,介绍了发明问题解决理论(theory of inventive problem solving,TRIZ)创新设计过程。描述了TOC中5个逻辑图表及其相互之间的关系。提出一种将TRIZ与TOC相结合的产品冲突问题解决过程构造模型的设计方法,利用所构造的产品当前实现树、逻辑图表和TRIZ的矛盾冲突解决矩阵来解决产品冲突问题。实例证明TRIZ与TOC相结合的方法用于驱动产品创新设计是切实可行的。 相似文献