基于产能约束的制造企业收益管理概念模型研究

发布时间：2018-04-20 03:20

本文选题：产能约束 + 收益管理　；参考：《财会通讯》2017年29期

【摘要】：面对日趋复杂的市场需求,企业如何合理调配有限产能、以实现收益最大化是一个重要的经营决策问题。本文首先比较分析制造业企业与民航为代表的服务业在资源分配、产品市场和服务特征等方面的异同;然后以服务业收益管理理论和方法为基础,构建基于产能约束的制造业企业收益管理概念模型,提出制造企业收益管理基本研究框架,并对其进行定义描述和系统阐释,旨在推动收益管理理论在制造业企业经营决策中的应用。
[Abstract]:Facing the increasingly complex market demand, it is an important business decision problem how to allocate the limited production capacity reasonably to maximize the profit. This paper first compares and analyzes the similarities and differences between manufacturing enterprises and civil aviation services in resource allocation, product market and service characteristics, and then based on the theory and method of service revenue management. This paper constructs a conceptual model of earnings management of manufacturing enterprises based on capacity constraints, puts forward the basic research framework of earnings management of manufacturing enterprises, and defines, describes and systematically explains it. The purpose of this paper is to promote the application of income management theory in the management decision of manufacturing enterprises.
【作者单位】：无锡职业技术学院;南京大学工程管理学院;
【基金】：国家自然科学基金(项目编号:71371162)资助
【分类号】：F406.7

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