供應鏈存貨-配銷系統績效指標之比較

Abstract

如何透過一個更好的方式來評量企業或組織績效，是本研究的主要動機。所以本研究欲探討兩個情境下績效指標適用性的問題。情境一是探究過去研究中所假設的情境，此情境下，有關評估生產作業績效的方式，本研究發現其績效評估方式有幾個問題。而情境二是針對情境：「產品生命週期短暫」時，原先的淨利指標適用性的相關問題，此情境的挑戰在於管理者面對 「生命週期短暫」的產品是否能確保產品的可用性、並同時保持低產品報廢率。所以本研究嘗試使用投資報酬率 ( ROI ) 與New NP作為績效指標、驗證其能否取代過去的評估指標。 研究結果顯示使用本研究所建議的績效評估指標 ── ROI 與New NP ──不僅能避免組別落入了重視局部績效的思維，更能夠為管理者在進行績效評估時提供快速且明確的改善方向、且比現行指標更能客觀地展示出組別之優劣，最後，我們希望此應用限制理論產出會計方法作為衡量指標依據的新評估方式，能提供管理者一個簡單又可靠的績效評比方法，以作為生產決策之參考。

How to use a better assessment making the company to have a good performance, it is the motivation of this research.Therefore, The purpose of this study was to investigate the applicability of performance indicators. The applicability this study will investigate is divided into two scenarios: a scenario as the same as the condition used in the past research and a scenario that products with short life cycles. In the former scenario, there are several issues in the method for dealing with performance measurement studied in the past. And the other scenario of this research is aimed at the applicability of the original Net Profit indicator when faced with the tricky situation: “product with short life cycles”. The challenge in managing supply chains for short lifecycle products is to ensure product availability while keeping product obsolescence low. That is why this study attempts to replace the original indicators with ROI and New NP as the overall performance. The results of observation show that using the overall performance this research suggested, ROI and New NP, not only avoid local efficiency problems but also make manager to get the direction of improvement quickly. Finally, we hope that providing a convenience and reliability of performance measurement indicators based on the theory of constraints’ throughput accounting method for decision making.