限制管理績效評估指標-TDD與IDD之研究

Abstract

限制管理績效評估指標－TDD與 IDD之研究 學生：王聰文 指導教授：李榮貴 老師 國立交通大學 高階主管管理學程碩士班 摘 要 本論文研究之主要目的為探討工廠現有各式各樣琳瑯滿目的績效評估指標，是否真的能讓公司內的每一分子或者是各個部門朝總體目標共同邁進，亦或是反而落入局部優化的迷思中甚至和總體目標背道而馳。 績效評估最重要的目的是為了引導系統內的每個部分(Subsystem)去做對整體(System as a whole)有利的事情，因此評估不只是數字而且是影響行為的工具。為了達到此一目的， Dr. Goldratt 提出TDD(Throughput Dollar-Days)有效產出天．元與IDD(Inventory Dollar-Days)存貨天．元的突破性績效評估概念。這兩個看似簡單的績效評估指標，經過與研究個案工廠內部的各項主要績效評估指標交相比較及驗證後，赫然發現一些公司長期奉為圭臬的金科玉律，不僅會導致局部優化的結果甚或進一步傷害到總體目標。然而改以TDD與IDD的評估指標角度切入，則所有的目標竟然不須刻意規劃就都能夠殊途同歸結合在一起，朝對公司整體有利的方向自然前進，委實令人耳目一新。 研究驗證得知這兩項績效評估指標不僅能夠完全替代個案公司現存的工廠部門績效評估指標，也可以避免各部門陷入局部考量和局部效益的窠臼中，更能夠引導全體員工揚棄歧見同心協力去做對公司整體有利的事情，而且無懈可擊。有道是愈是複雜的問題其解答愈是簡單，TDD與IDD這兩個看似不起眼的績效評估指標不但證實能夠將各式各樣的績效評估指標予以融合，而且能夠自然引導系統內的每個部分去做對整體有利的事情，真的是令人印象深刻。 本研究最後並提出如何將TDD與IDD的觀念延伸至其他領域的應用，也就如何導入TDD與IDD到次系統提出建議。

A study of performance measurements of TOC-TDD and IDD Student：Tsung Wen Wang Advisor：Dr. R. K. Li Master Program of Management for Executives National Chiao Tung University ABSTRACT The intention of this thesis is to discuss whether the existing varied performance measurements can lead all the members of company stride forward together to the objective of the company as a whole, or, on the contrary mislead the parts drop into the local optimum or even to proceed in the opposite direction？ The most important thing of the performance measurement is in order to induce the parts (subsystem) to do what is good for the system as a whole, therefore, measurements are not just numbers, and furthermore measurements are the vehicle to influence a behavior. For the sake of getting this purpose, Dr. Goldratt bring forward two breakthrough concepts in performance measurements- TDD(Throughput Dollar-Days) and IDD(Inventory Dollar-Days),by way of the mutual comparison as well as validation in-company major performance measurements of studied case with these two simple KPI, they root out that some golden rules which have been esteemed for a long time might result in local optimum even lead to damage the goal of whole company. Nevertheless, while they cut -in from the point of view of TDD and IDD, actually they can find that all kind of objectives will reach the same goal by different routes and hang together toward what is good for the company as a whole, it is really touch everybody with new and fresh field of vision. Through the comparison and validation of current performance measurements of studied case-factory with TDD&IDD, I found that these two KPI are not only capable of edge out their current performance measurements but also can lead the whole employee to do what is good for the company as a whole, I also try to cut-in from the other aspect of measurements to challenge the applicability of these two KPIs, but there is not any weak point can be attacked actually. Folksay that the more complicated the problem, the simpler the solution must be, these two KPI- TDD and IDD are look like very simple but they are approved not only capable of connecting varied performance measurements in harmony, moreover, they are in a position to induce the parts to do what is good for the system as a whole spontaneously, It is really impressed everyone! At the end of this research，it also bring forward how to extend the concepts of TDD and IDD to the application of other fields， as well as how to introduce TDD and IDD smoothly to subsystem.