限制理論在產品組合的應用─以導線架廠為例

Abstract

傳統上，尋求最佳的產品組合策略係利用歸納成本法所計算之毛利率或利用邊際貢獻法所計算之邊際貢獻作為決策的基準，但是此兩種方法都未考慮限制產出的影響。而限制理論與線性規劃法在解決產品組合的問題時都有考慮限制資源的問題，並且可以得到相同的結果。但是線性規劃法需要有較深的數學背景為基礎，而且當系統限制條件改變時，線性規劃之數學模式需重新建立，因此，較不易被業界採用。而限制理論在解決產品組合的問題時，只需將各種產品的〝限制資源單位時間的產出〞計算出來，就可以輕易的得到產品組合的最佳解。 因此本研究運用限制理論應用在產品組合的個案中探討限制理論真的能對產品組合的決策有所功效。個案是以限制理論產出會計的方法輕易的將各種產品的限制資源單位時間的產出計算出來，透過〝提高限制資源單位時間的產出較高的產品比率，並且降低限制資源單位時間的產出較低的產品比率〞的產品組合策略的執行，讓個案公司的利潤獲得大幅度的進步。

Traditionally, searching for the optimize product mix strategy is used Absorption Costing or Contribution margin approach. But these two methods do not consider the influence of constraints. When use Theory of Constraints and Linear-Integer Programming to solve the question of product mix, we have the same result. But Linear-Integer Programming needs more mathematical to be the basis. Hence, it is not easy to be adopted. When using Theory of Constraints to solve product mix, only needs to calculate the product’s 〝throughput per time on capacity constraint’s resource（Throughput/CCR）〞.It will be easy to get the optimize solution of product mix. Therefore, by using Theory of Constraints applied to product mix, this study probe whether it is effective to product mix strategy. The case use way of Theory of Constraints easily calculate throughput per time on capacity constraint’s resource of each product. To execute product mix strategy of “ Increase rate on higher yield of throughput per time on capacity constraint’s resource and reduce rate on lower yield of throughput per time on capacity constraint’s resource ” makes the factory of the case obtain great progress on making profit.