基于不同包裝策略的作業(yè)成本模型比較研究
[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(jí)別】:碩士
【學(xué)位授予年份】:2014
【分類(lèi)號(hào)】:F275.3;F224
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