以產出為基準的決策支援系統

Abstract

當工廠有內部限制產能 (Capacity Constraint Resources, CCR) 或瓶頸時，即意謂工廠沒有足夠的產能滿足市場的需求，因此管理者必須作決策，採取適當的行動。限制理論 (Theory of Constraint, TOC) 認為產品對公司利潤貢獻的大小，不能只看邊際貢獻或產出 (Throughput)，仍需看其使用CCR時間的多少。TOC提出產出除以CCR使用時間 (也就是T/CU)。T/CU值的意義是CCR每單位時間對公司產出的貢獻度，產品的T/CU值越大，對公司的利潤貢獻度就越高，工廠應該優先生產T/CU值越大的產品。市場與業務人員也應該優先銷售此類產品。然而實務的應用會因複雜的增加，增加決策的困難度。此困難度不在於決策的判斷指標，而是應如何分析評估比較各種解決方案，做出正確的判斷，此必須有一套以TOC績效指標為基準的決策分析支援系統，此乃本研究的目的~ 發展一套以TOC績效指標為基準的決策分析支援系統，供決策者作及時性的分析。為達此研究目的，本研究首先將探討TOC的財務與績效衡量方法，了解如何以TOC財務與績效衡量方法來作對整體最有利的決策判斷，其次根據TOC財務與績效衡量方法，規劃設計一套TOC基礎的決策分析支援系統，讓管理者在單一CCR或Interactive CCR環境中能夠及時快速的分析/比較各種情境，讓管理者作出對公司更有利的決策。

When a factory faces with capacity constraint, manager must do something to keep the business profitable. The spirit of TOC is to provide a T/CU ( throughput over capacity constraint), for manager to make the right product mix decision. The higher ratio of T/CU, the more profit is. Manager should put the highest priority of for those products with the higher T/CU ratio. However, the application of T/ CU to factory will be a tedious task without the assistance of a computer tool. Therefore, the goal of this study is to develop a Throughput Based Decision Support System (TBDSS) to support manager to make the decision right. A case factory and several scenarios were also developed to test the system. The result shows that the TBDSS is feasible and practical.