机械制造企业产品组合与生产模式研究
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摘要
企业为了满足多样化的市场需求,分散经营风险,扩大销售,增加利润,往往选择生产多种类型的产品,而如何通过合理的产品组合决策以及企业现有资源的优化配置,实现企业在激烈的市场竞争中取得主动地位,提高市场竞争力,成为企业面临的重要任务之一。根据产品市场需求量的不同,企业可以采取不同生产模式相混合的方式,以达到充分利用生产资源,降低生产成本,提高设备利用率的目的。而如何合理确定生产模式的平衡点,也成为企业要考虑的问题之一。本课题来源于国家自然科学基金项目(No. F030207)“机械制造企业资源配置的特征状态空间理论与方法”及国家科技支撑计划(No.2012BAA01B00)"7MW级风电机组及关键部件设计和产业化技术”,针对以上问题,运用作业成本法,在混合生产模式条件下对产品组合决策问题进行研究。
首先,本文基于作业成本法,给出了一种多阶段成本分配方法,建立了成本多阶段分配的数学模型,并以大连某减速器厂为例对1.5MW偏航变桨减速器生产成本进行核算,为进一步研究产品组合决策提供成本数据支持。
其次,本文对离散型制造企业产能核算方法进行了讨论,分析并求解了该减速器厂的设计产能、计划产能以及实际产能,得到企业的实际产能利用率。
然后,本文提出了生产模式平衡点的概念,给出了求解生产模式平衡点的数学模型和求解方法,从而辅助企业在不同情况下选择合适的生产模式。在此基础上,以大连某减速器厂1.5MW偏航变桨减速器的某具体加工工序为例,分析并求解了其生产模式平衡点,为企业进行生产模式选择提供依据。
再次,本文从定性角度为企业提供了产品组合方案。通过对企业当前产品的市场分析,针对企业产能过剩、市场竞争力较弱的问题,提出了增加产品宽度,加强产品之间的关联性的解决方案,提高企业的市场竞争力。
最后,对传统的基于作业成本法的产品组合决策模型进行改进,研究了混合生产模式下的产品组合决策问题,建立了整数规划数学模型,利用LINGO软件进行求解,得到最优产品组合方案。在此基础上,根据约束理论,找出在该产品组合方案下企业存在的瓶颈,并给出建议解决方案。
In order to meet diversified market demands, spread risks, expand sales, and increase profit, the enterprise would like to produce multiple types of products. So how to make good product mix decision(PMD) is very important. Since it can help the enterprise to get initiative station in the fierce market competition. According to the difference of market demands, the enterprise may use mixed production modes, just like allocating different production modes for different processes of products, so as to make full use of production resource, reduce costs, and improve equipment utilization. In mass production, special tooling, fixture or automation equipments are always used to improve production efficiency, while in single and small batch production, the universal tooling, fixture or equipments are always used to reduce costs. Equilibrium point of production modes should be considered in manufacturing enterprises. The main innovative contributions of the dissertation are as follows:
Firstly, based on Activity Based Costing(ABC) theory, a multi-stage absorption method of costs is put forward, the mathematical model of absorption is built. Dalian reducer plant is used as an example to make production cost accounting.
Secondly, the capacity accounting method is discussed, and the designed capacity, planned capacity and actual capacity of Dalian reducer plant are analyzed.
Thirdly, the definition of equilibrium point of production modes is given, the mathematical model is built to help the enterprise to choose proper production modes.
Fourthly, a mixed-product proposal from qualitative analysis is provided. A solution of increasing the products width, strengthening the correlation between products is advanced to enhance market position of the enterprise.
Finally, the traditional PMD mathematic model using ABC theory is improved. A model considering mixed production modes is given. The paper provides a global optimal solution within a reasonable time, using the LINGO software. And then this paper gives a comparison of the optimization results with the traditional TOC algorithm, to prove the effectiveness and practicality of this method.
首先,本文基于作业成本法,给出了一种多阶段成本分配方法,建立了成本多阶段分配的数学模型,并以大连某减速器厂为例对1.5MW偏航变桨减速器生产成本进行核算,为进一步研究产品组合决策提供成本数据支持。
其次,本文对离散型制造企业产能核算方法进行了讨论,分析并求解了该减速器厂的设计产能、计划产能以及实际产能,得到企业的实际产能利用率。
然后,本文提出了生产模式平衡点的概念,给出了求解生产模式平衡点的数学模型和求解方法,从而辅助企业在不同情况下选择合适的生产模式。在此基础上,以大连某减速器厂1.5MW偏航变桨减速器的某具体加工工序为例,分析并求解了其生产模式平衡点,为企业进行生产模式选择提供依据。
再次,本文从定性角度为企业提供了产品组合方案。通过对企业当前产品的市场分析,针对企业产能过剩、市场竞争力较弱的问题,提出了增加产品宽度,加强产品之间的关联性的解决方案,提高企业的市场竞争力。
最后,对传统的基于作业成本法的产品组合决策模型进行改进,研究了混合生产模式下的产品组合决策问题,建立了整数规划数学模型,利用LINGO软件进行求解,得到最优产品组合方案。在此基础上,根据约束理论,找出在该产品组合方案下企业存在的瓶颈,并给出建议解决方案。
In order to meet diversified market demands, spread risks, expand sales, and increase profit, the enterprise would like to produce multiple types of products. So how to make good product mix decision(PMD) is very important. Since it can help the enterprise to get initiative station in the fierce market competition. According to the difference of market demands, the enterprise may use mixed production modes, just like allocating different production modes for different processes of products, so as to make full use of production resource, reduce costs, and improve equipment utilization. In mass production, special tooling, fixture or automation equipments are always used to improve production efficiency, while in single and small batch production, the universal tooling, fixture or equipments are always used to reduce costs. Equilibrium point of production modes should be considered in manufacturing enterprises. The main innovative contributions of the dissertation are as follows:
Firstly, based on Activity Based Costing(ABC) theory, a multi-stage absorption method of costs is put forward, the mathematical model of absorption is built. Dalian reducer plant is used as an example to make production cost accounting.
Secondly, the capacity accounting method is discussed, and the designed capacity, planned capacity and actual capacity of Dalian reducer plant are analyzed.
Thirdly, the definition of equilibrium point of production modes is given, the mathematical model is built to help the enterprise to choose proper production modes.
Fourthly, a mixed-product proposal from qualitative analysis is provided. A solution of increasing the products width, strengthening the correlation between products is advanced to enhance market position of the enterprise.
Finally, the traditional PMD mathematic model using ABC theory is improved. A model considering mixed production modes is given. The paper provides a global optimal solution within a reasonable time, using the LINGO software. And then this paper gives a comparison of the optimization results with the traditional TOC algorithm, to prove the effectiveness and practicality of this method.
引文
[1]李雪寒.浅谈事业单位成本核算的必要性[J].现代商业，2008(3)：92.
[2]田琪.论生产成本核算和成本控制[J].现代商贸工业,2007,19(12)：204-205.
[3]王广宇,丁华明.作业成本管理[M].北京：清华大学出版社,2005.
[4]熊熠,郑筠.基于ABC与TOC的产品组合决策研究[J].沿海企业与科技,2005(3)：41-42.
[5]ADEROBA A. A generalised cost-estimation mode] for job shops[J]. Internationa] Journal of Production economics,1997,53:257-263.
[6]BEN-ARIEH D, QIANL Activity-based cost management for design and development stage [J]. International Journal of Production economics,2003,83:169-183.
[7]YN Yang, Parsaei HR, Leep MR, et al. A manufacturing cost-estimating system using activity-based costing[J]. International Journal of Flexible Automation and Integrated Manufacturing,1998,6(3):223-243.
[8]唐苏州,王德伦,黄亮.基于分层动态映射的产品成本预测方法[J].计算机集成制造系统,2010,16(2),365-371.
[9]徐洪江.“多品种、小批量”企业生产问题初探[J].工业工程与管理,2004(4)：118-121.
[10]杜江,曹岩,白瑀.制造企业的产能因素分析及度量[J].西安工业大学学报,2007,27(5),447-450.
[11]张伟.零部件供应企业动态产能分析与规划研究[D].江苏：南京航空航天大学经济与管理学院,2010.
[12]张伟,吴名建,苏庆忠.零部件供应企业生产能力的模糊综合评价[J].价值工程,2010(2)：19-20.
[13]Kee. R, Integrating activity-based costing with the theory of constraints to enhance production-related decision-making[J]. Accounting Horizons,1995,9(4):48-61.
[14]Patterson, M. C., The product-mix decision:a comparison of theory of constraints and labor-based management accounting[J]. Productions and Inventory Management Journal, 1992,33(3):80-85.
[15]Yehuda Kahane. Determination of The Produet. Mix and The Business Policy of An Insurance Company-A Portfolio Approach[J]. Management Science,1977,10(23):1060-1071.
[16]S. D. Hodges, P. G. Moore. The Product-Mix Problem Under Stochastic Seasonal Demand[J]. Management Science,1970,2(17):B107-B116.
[17]刘伟,邱国栋.用边际贡献确定产品组合[J].决策探索,1994(1)：41-46.
[18]谈耀南.最优产品组合一线性规划在生产组织和工厂设计中的应用[J].工厂建设与设计,1995,(2)：11-14.
[19]Takashi Hasuike, Hiroaki Ishii. Product mix problems considering several probabilistic conditions and flexibility of constraints[J]. Computers & Industrial Engineering, 2009,56:918-936.
[20]Jens Bengtsson, Jan Olhager. Valuation of product-mix flexibility using real options [J]. Production Economics,2002,78:13-28.
[21]张十宗.线性规划[M].武汉：武汉大学出版社,2008.
[22]赵艳萍.线性规划在产品组合决策中的应用[N].江苏理工大学学报(社会科学版),2001,2：52-56.
[23]邓正林.线性规划模型在企业产品产量组合决策中应用初探[J].市场周刊·理论研究,2006(9)：123-124.
[24]Onwubolu G C. Tabu Search-based Algorithm for the TOC Product Mix Decision [J]. International Journal of Production Research(S0020-7543),2001,39(10):2065-2076.
[25]Nishikant Mishra, Prakash, M. K. Tiwari. Hybrid tabu-simulated annealing based approach to solve multi-constraint product mix decision problem[J]. Expert Systems with Applications,2005,29:446-454.
[26]Goldratt, E. M., The Goal (2nd education) [M]. New York:North River Press,1986.
[27]S. Pass, B. Ronen. Management by the market constraint in the Hi-Tech industry[J]. International Journal of Production Research,2003,41 (4):713-724.
[28]M. Gupta. Constraints management-recent advances and practices[J]. International Journal of Production Research,2003,41(4):647-659.
[29]Terry Lee, Gerhard Plenert. Maximizing product mix profitability[J]. Production Planning & Control,1996,7(6):547-558.
[30]王福胜,朱凯,李明毅.产品组合决策模型研究[N].哈尔滨工业大学学报,2003,35(7)：859-861.
[31]叶涛锋,韩文民.基于瓶颈的产品组合决策方法[J].工业工程与管理,2004(2)：75-77.
[32]工军强,孙树栋,李翌辉.考虑外包能力拓展的TOC产品组合优化研究Ⅰ[J].系统仿真学报,2006,18(11)：3287-3293.
[33]工军强,孙树栋,李翌辉.考虑外包能力拓展的TOC产品组合优化研究ⅡJ].系统仿真学报,2006,18(12)：3452-3458.
[34]工军强,孙树栋.考虑外包混合形式的TOC产品组合优化研究[J].航空学报,2007,28(5)：1216-1229.
[35]Rexford H. Draman, Archie Lockamy, James F. Cox. Constraint-based accounting and its impact on organizational performance:a simulation of four common business strategies[J]. Integrated Manufacturing Systems,2002,13(4):190-200.
[36]姚丽琼,邵建军.基于制约理论的成本管理模式研究[J].时会通讯·学术,2005(12)：95-97.
[37]李学迪,郑筠.基于投入产出成本函数的产品组合决策研究[J].科学技术与工程,2007,7(7)：1502-1505.
[38]汪洋,王丽亚.基于作业成本核算体系的产品组合决策[J].工业工程,2004,2(7)：4-7,32.
[39]Massood Yahya-Zadeh. Product-mix decisions under activity-based costing with resource constraints and non-proportional activity costs[J]. Journal of Applied Business Research,1998,14(4):39-45.
[40]A. Gunasekaran, H. B. Marri. Y. Y. Yusuf. Application of activity-based costing:some case experiences[J]. Managerial Auditing Joural,1999,14(6):286-293.
[41]唐苏州.机械制造企业面向生产过程的成本分析与控制方法研究[D].大连：大连理工大学机械上程学院,2012.
[42]陈荣秋,马士华.《牛产与运作管理》[M].北京：高等教育出版社,2003.
[43]邓昌奇,罗科雄.基于S7-300的数控加工中心自动换刀程序设计[J].机床与液压,2010,38(18)：8-11.
[44]张业明.机床火具的分类与构成[J].科技资讯,2008(4)：76.
[45]苏海龙,韩丽,韩亚丽等.复合刀具在加工中心上的应用[J].金属加工(冷加工),2010(3)：42-44.
[46]张鑫.IT制造行业中EMS企业新产品设计开发流程改善的研究[D].天津：天津大学管理与经济学部,2011.
[47]万慧玲.企业的产品决策[J].现代商业,2010,17：70.
[48]李毅.前景趋黯 风电行业来遭遇拐点?[N].第一财经日报,2011,06,15(03).
[49]RAHM AN S U. Theory of constraints:a review of the philosophy and its applications [J]. International Journal of Operations and Production Management,1998,18(4): 336-355.
[2]田琪.论生产成本核算和成本控制[J].现代商贸工业,2007,19(12)：204-205.
[3]王广宇,丁华明.作业成本管理[M].北京：清华大学出版社,2005.
[4]熊熠,郑筠.基于ABC与TOC的产品组合决策研究[J].沿海企业与科技,2005(3)：41-42.
[5]ADEROBA A. A generalised cost-estimation mode] for job shops[J]. Internationa] Journal of Production economics,1997,53:257-263.
[6]BEN-ARIEH D, QIANL Activity-based cost management for design and development stage [J]. International Journal of Production economics,2003,83:169-183.
[7]YN Yang, Parsaei HR, Leep MR, et al. A manufacturing cost-estimating system using activity-based costing[J]. International Journal of Flexible Automation and Integrated Manufacturing,1998,6(3):223-243.
[8]唐苏州,王德伦,黄亮.基于分层动态映射的产品成本预测方法[J].计算机集成制造系统,2010,16(2),365-371.
[9]徐洪江.“多品种、小批量”企业生产问题初探[J].工业工程与管理,2004(4)：118-121.
[10]杜江,曹岩,白瑀.制造企业的产能因素分析及度量[J].西安工业大学学报,2007,27(5),447-450.
[11]张伟.零部件供应企业动态产能分析与规划研究[D].江苏：南京航空航天大学经济与管理学院,2010.
[12]张伟,吴名建,苏庆忠.零部件供应企业生产能力的模糊综合评价[J].价值工程,2010(2)：19-20.
[13]Kee. R, Integrating activity-based costing with the theory of constraints to enhance production-related decision-making[J]. Accounting Horizons,1995,9(4):48-61.
[14]Patterson, M. C., The product-mix decision:a comparison of theory of constraints and labor-based management accounting[J]. Productions and Inventory Management Journal, 1992,33(3):80-85.
[15]Yehuda Kahane. Determination of The Produet. Mix and The Business Policy of An Insurance Company-A Portfolio Approach[J]. Management Science,1977,10(23):1060-1071.
[16]S. D. Hodges, P. G. Moore. The Product-Mix Problem Under Stochastic Seasonal Demand[J]. Management Science,1970,2(17):B107-B116.
[17]刘伟,邱国栋.用边际贡献确定产品组合[J].决策探索,1994(1)：41-46.
[18]谈耀南.最优产品组合一线性规划在生产组织和工厂设计中的应用[J].工厂建设与设计,1995,(2)：11-14.
[19]Takashi Hasuike, Hiroaki Ishii. Product mix problems considering several probabilistic conditions and flexibility of constraints[J]. Computers & Industrial Engineering, 2009,56:918-936.
[20]Jens Bengtsson, Jan Olhager. Valuation of product-mix flexibility using real options [J]. Production Economics,2002,78:13-28.
[21]张十宗.线性规划[M].武汉：武汉大学出版社,2008.
[22]赵艳萍.线性规划在产品组合决策中的应用[N].江苏理工大学学报(社会科学版),2001,2：52-56.
[23]邓正林.线性规划模型在企业产品产量组合决策中应用初探[J].市场周刊·理论研究,2006(9)：123-124.
[24]Onwubolu G C. Tabu Search-based Algorithm for the TOC Product Mix Decision [J]. International Journal of Production Research(S0020-7543),2001,39(10):2065-2076.
[25]Nishikant Mishra, Prakash, M. K. Tiwari. Hybrid tabu-simulated annealing based approach to solve multi-constraint product mix decision problem[J]. Expert Systems with Applications,2005,29:446-454.
[26]Goldratt, E. M., The Goal (2nd education) [M]. New York:North River Press,1986.
[27]S. Pass, B. Ronen. Management by the market constraint in the Hi-Tech industry[J]. International Journal of Production Research,2003,41 (4):713-724.
[28]M. Gupta. Constraints management-recent advances and practices[J]. International Journal of Production Research,2003,41(4):647-659.
[29]Terry Lee, Gerhard Plenert. Maximizing product mix profitability[J]. Production Planning & Control,1996,7(6):547-558.
[30]王福胜,朱凯,李明毅.产品组合决策模型研究[N].哈尔滨工业大学学报,2003,35(7)：859-861.
[31]叶涛锋,韩文民.基于瓶颈的产品组合决策方法[J].工业工程与管理,2004(2)：75-77.
[32]工军强,孙树栋,李翌辉.考虑外包能力拓展的TOC产品组合优化研究Ⅰ[J].系统仿真学报,2006,18(11)：3287-3293.
[33]工军强,孙树栋,李翌辉.考虑外包能力拓展的TOC产品组合优化研究ⅡJ].系统仿真学报,2006,18(12)：3452-3458.
[34]工军强,孙树栋.考虑外包混合形式的TOC产品组合优化研究[J].航空学报,2007,28(5)：1216-1229.
[35]Rexford H. Draman, Archie Lockamy, James F. Cox. Constraint-based accounting and its impact on organizational performance:a simulation of four common business strategies[J]. Integrated Manufacturing Systems,2002,13(4):190-200.
[36]姚丽琼,邵建军.基于制约理论的成本管理模式研究[J].时会通讯·学术,2005(12)：95-97.
[37]李学迪,郑筠.基于投入产出成本函数的产品组合决策研究[J].科学技术与工程,2007,7(7)：1502-1505.
[38]汪洋,王丽亚.基于作业成本核算体系的产品组合决策[J].工业工程,2004,2(7)：4-7,32.
[39]Massood Yahya-Zadeh. Product-mix decisions under activity-based costing with resource constraints and non-proportional activity costs[J]. Journal of Applied Business Research,1998,14(4):39-45.
[40]A. Gunasekaran, H. B. Marri. Y. Y. Yusuf. Application of activity-based costing:some case experiences[J]. Managerial Auditing Joural,1999,14(6):286-293.
[41]唐苏州.机械制造企业面向生产过程的成本分析与控制方法研究[D].大连：大连理工大学机械上程学院,2012.
[42]陈荣秋,马士华.《牛产与运作管理》[M].北京：高等教育出版社,2003.
[43]邓昌奇,罗科雄.基于S7-300的数控加工中心自动换刀程序设计[J].机床与液压,2010,38(18)：8-11.
[44]张业明.机床火具的分类与构成[J].科技资讯,2008(4)：76.
[45]苏海龙,韩丽,韩亚丽等.复合刀具在加工中心上的应用[J].金属加工(冷加工),2010(3)：42-44.
[46]张鑫.IT制造行业中EMS企业新产品设计开发流程改善的研究[D].天津：天津大学管理与经济学部,2011.
[47]万慧玲.企业的产品决策[J].现代商业,2010,17：70.
[48]李毅.前景趋黯 风电行业来遭遇拐点?[N].第一财经日报,2011,06,15(03).
[49]RAHM AN S U. Theory of constraints:a review of the philosophy and its applications [J]. International Journal of Operations and Production Management,1998,18(4): 336-355.