【作者】 金莹；

【导师】 王德伦；

【作者基本信息】 大连理工大学 ， 工业工程， 2012， 硕士

【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。更多还原

【Abstract】 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.更多还原