標題: 以產出為基準的決策支援系統
Throughput-Based Decision Support System
作者: 李虹慧
Hung-Huei Lee
李榮貴
Dr. Rong-Kwei Li
管理學院工業工程與管理學程
關鍵字: 限制理論;財務與績效衡量方法;TOC績效指標;Theory of Constraints;financial and performance measurement;TOC performance index
公開日期: 2004
摘要: 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.
URI: http://140.113.39.130/cdrfb3/record/nctu/#GT009263511
http://hdl.handle.net/11536/77600
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