以Profit Level Analysis驗證產品組合對於淨利變動之影響

Abstract

傳統淨利分析將影響期間淨利變化的因子分成四項，分別是:產品售價、物料成本、銷售量以及作業成本；傳統觀點忽略了第五項因子-產品組合的重要性。 Maxager公司提出Profit Level Analysis淨利分析法，加入產品組合成為分析因子，可以驗證產品組合對於淨利變化的重要性。本篇論文核心在於，清楚解析Profit Level Analysis的計算方法，並且以範例說明，Profit Level Analysis能準確分析淨利變動影響因子，以及各別影響力大小。傳統產品組合問題是以數學規劃方法求解；而限制理論聚焦產能限制資源，以T/CU(有效產出/單位CCR時間)選取最佳產品組合，其求解結果近似最佳解，本論文以Profit Level Analysis驗證提升高T/CU產品的銷售，確實能增加產品組合影響力，提高淨利。

Traditional net profit analysis categorizes impacting factors into four categories: sales prices, material cost, sales volume, and operating costs. However, traditional perspectives typically overlook a fifth factor: product mix. The “Profit Level Analysis” method by Maxager Technology that computes the optimal product mix can be utilized to validate the importance of product mix in determining the resulting net profit. The objective of this thesis is to conduct a thorough analysis on whether the calculations used in the Profit Level Analysis can accurately analyze the factors that has an effect on net profit along with their respective weights. Although product mix problems are traditionally solved by applying linear programming methods, the Theory of Constraints focuses on the bottleneck resource to simplify product mix problems and ordering the product mix combinations by their respective T/CU (Throughput/Per CCR Time) values. This thesis applies the Profit Level Analysis to show the increase in sales of high T/CU products results in increased influence of product mix and higher net profits.