基于不同包裝策略的作業(yè)成本模型比較研究
發(fā)布時間:2018-12-31 11:24
【摘要】:延遲是企業(yè)將制造、組裝、包裝、商標或其他增值活動推遲到接到客戶訂單后進行的策略,起到滿足客戶的個性化需求,減少企業(yè)庫存水平,對客戶快速反應(yīng),為企業(yè)獲得競爭優(yōu)勢的作用。延遲可以發(fā)生在制造、組裝、包裝等環(huán)節(jié)上,分別稱為制造延遲、組裝延遲、包裝延遲等。 在傳統(tǒng)的以預(yù)測為推動力、以生產(chǎn)為中心的模式下,包裝是生產(chǎn)的終點,半成品通過包裝成為產(chǎn)成品存儲在倉庫中,等待需求發(fā)生。但是,由于需求具有不確定性,預(yù)測具有偏差性,生產(chǎn)過程當中企業(yè)經(jīng)常面臨著不同包裝的相同產(chǎn)品,一個缺貨而另一個過剩的現(xiàn)象。為了解決這個問題,包裝延遲策略應(yīng)運而生。包裝延遲是指企業(yè)將包裝這項增值活動推后,直到客戶訂單到來后進行,,它一方面能夠解決由于產(chǎn)品包裝趨于個性化和多樣化而帶來的問題,另一方面能夠改善需求不確定性等因素導(dǎo)致的作業(yè)成本增大的問題。 中外學(xué)者對延遲的定義和應(yīng)用研究十分廣泛,但是大部分是針對大規(guī)模定制的延遲應(yīng)用,把延遲策略應(yīng)用在包裝環(huán)節(jié)的研究很少,對于包裝環(huán)節(jié)作業(yè)成本的分析也停留在表面。 本文結(jié)合實際企業(yè)的數(shù)據(jù),針對包裝這一環(huán)節(jié)發(fā)生的作業(yè)成本進行分析。首先,本文綜合其他學(xué)者對包裝策略的界定,定義了非包裝延遲策略、部分包裝延遲策略和完全包裝延遲策略,并且分析了三種不同包裝策略的作業(yè)流程和作業(yè)成本構(gòu)成。其次,根據(jù)作業(yè)成本構(gòu)成和影響因子的數(shù)值關(guān)系建立三種包裝策略的作業(yè)成本模型,并且列出相應(yīng)的約束條件。然后,通過延遲成本系數(shù)、延遲庫存持有成本系數(shù)、客戶服務(wù)水平和需求波動的靈敏度分析,比較不同包裝策略下作業(yè)成本的變化情況,從而幫助制造商選擇合適的包裝策略。最后,以北京理光打印系統(tǒng)有限公司為例,對包裝策略的實際應(yīng)用進行了分析與驗證,為其他企業(yè)提供了延遲策略的應(yīng)用參考。
[Abstract]:Delay is the company's strategy to delay manufacturing, assembly, packaging, trademark or other value-added activities until the customer orders are received, to meet customers' personalized needs, to reduce the level of enterprise inventory, and to respond quickly to customers. The role of gaining competitive advantage for an enterprise. Delay can occur in manufacturing, assembly, packaging, etc., called manufacturing delay, assembly delay, packaging delay, etc. In the traditional mode of taking prediction as the driving force and production as the center, packaging is the end point of production, and semi-finished products are stored in the warehouse by packaging as finished products, waiting for demand to occur. However, because of the uncertainty of demand and the deviation of forecast, enterprises often face the phenomenon of the same product with different packaging, one out of stock and another surplus in the process of production. In order to solve this problem, packaging delay strategy came into being. Packaging delay means that the enterprise delays the value-added package until the customer orders arrive. On the one hand, it can solve the problems caused by the individuation and diversification of product packaging. On the other hand, it can improve the problem of increased activity cost caused by uncertainty of demand and other factors. The definition and application of delay is widely studied by Chinese and foreign scholars, but most of them are based on mass customization. There are few researches on delay strategy applied to packaging, and the analysis of cost of packing activities is still on the surface. Based on the actual enterprise data, this paper analyzes the activity cost of packaging. First of all, this paper synthesizes the definition of packaging strategy by other scholars, defines non-packaging delay strategy, partial packaging delay strategy and complete packaging delay strategy, and analyzes the operation flow and cost composition of three different packaging strategies. Secondly, according to the numerical relationship between the composition of activity-based cost and the influence factors, the activity-based cost model of three packaging strategies is established, and the corresponding constraints are listed. Then, through the sensitivity analysis of delay cost coefficient, delayed inventory holding cost coefficient, customer service level and demand fluctuation, the change of activity cost under different packaging strategies is compared, so as to help manufacturers choose the appropriate packaging strategy. Finally, taking Beijing Ricoh Printing system Co., Ltd as an example, the practical application of packaging strategy is analyzed and verified, which provides a reference for other enterprises to apply delay strategy.
【學(xué)位授予單位】:河北工業(yè)大學(xué)
【學(xué)位級別】:碩士
【學(xué)位授予年份】:2014
【分類號】:F275.3;F224
本文編號:2396501
[Abstract]:Delay is the company's strategy to delay manufacturing, assembly, packaging, trademark or other value-added activities until the customer orders are received, to meet customers' personalized needs, to reduce the level of enterprise inventory, and to respond quickly to customers. The role of gaining competitive advantage for an enterprise. Delay can occur in manufacturing, assembly, packaging, etc., called manufacturing delay, assembly delay, packaging delay, etc. In the traditional mode of taking prediction as the driving force and production as the center, packaging is the end point of production, and semi-finished products are stored in the warehouse by packaging as finished products, waiting for demand to occur. However, because of the uncertainty of demand and the deviation of forecast, enterprises often face the phenomenon of the same product with different packaging, one out of stock and another surplus in the process of production. In order to solve this problem, packaging delay strategy came into being. Packaging delay means that the enterprise delays the value-added package until the customer orders arrive. On the one hand, it can solve the problems caused by the individuation and diversification of product packaging. On the other hand, it can improve the problem of increased activity cost caused by uncertainty of demand and other factors. The definition and application of delay is widely studied by Chinese and foreign scholars, but most of them are based on mass customization. There are few researches on delay strategy applied to packaging, and the analysis of cost of packing activities is still on the surface. Based on the actual enterprise data, this paper analyzes the activity cost of packaging. First of all, this paper synthesizes the definition of packaging strategy by other scholars, defines non-packaging delay strategy, partial packaging delay strategy and complete packaging delay strategy, and analyzes the operation flow and cost composition of three different packaging strategies. Secondly, according to the numerical relationship between the composition of activity-based cost and the influence factors, the activity-based cost model of three packaging strategies is established, and the corresponding constraints are listed. Then, through the sensitivity analysis of delay cost coefficient, delayed inventory holding cost coefficient, customer service level and demand fluctuation, the change of activity cost under different packaging strategies is compared, so as to help manufacturers choose the appropriate packaging strategy. Finally, taking Beijing Ricoh Printing system Co., Ltd as an example, the practical application of packaging strategy is analyzed and verified, which provides a reference for other enterprises to apply delay strategy.
【學(xué)位授予單位】:河北工業(yè)大學(xué)
【學(xué)位級別】:碩士
【學(xué)位授予年份】:2014
【分類號】:F275.3;F224
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