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題名 | The Strategic Cost Analysis and Planning for the Renewing of a Material Requirement Planning System=策略性成本分析與規劃在物料需求系統之應用 |
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作者 | 黃中興; 郝逸華; Hwang, Jueng-shing; Hua, Yee-hwa; |
期刊 | 高雄科學技術學院學報 |
出版日期 | 19971200 |
卷期 | 27 1997.12[民86.12] |
頁次 | 頁229-245 |
分類號 | 494.57 |
語文 | eng |
關鍵詞 | 策略性成本分析; 物料需求系統; MRP; Strategic cost analysis; Bill of material; BOM; |
中文摘要 | 由於生產自動化的挑戰,導致目前許多公司面臨物料供貨系統是否更新之抉擇 以取得競爭優勢。礙於物料需求系統之更新,涉及很多部門之人力與投資時間及金錢,故 實施之前需要謹慎評估。本文提出一套方法策略性成本分析與規劃來評估。在考量諸多因 素中,以存貨成本,顧客服務,工廠生產力,建立準確資料庫,和現金流量的控制為主。 實務上,本文以一家公司為案例,研究以成本的基礎上,加以上五個決策考量因素為物料 需求的系統更新作投資前診斷分析和系統整合的最佳策略規劃的應用。 |
英文摘要 | Due to the challenge from the production automation, many companies are facing the decision concerning whether or not to upgrade their material requirements planning system (MRP) to beat the competition. Since the improvement of MRP in a company involves many departments with a great amount of manpower and invest a lot of time and money, such a decision should be evaluated cautiously before the implementation. This paper suggests a method of strategic cost analysis and planning to evaluate it. Among many factors in selecting the best option, inventory cost, customer service, productivity, accurate database, and cash flow control are used in this case to demonstrate a diagnosis for feasibility study. In practice, this paper used a case study to provide a survey for the strategic cost analysis concerning the entire implementation to renew a MRP system. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。