基于不同包装策略的作业成本模型比较研究

发布时间：2018-12-31 11:24

【摘要】：延迟是企业将制造、组装、包装、商标或其他增值活动推迟到接到客户订单后进行的策略，起到满足客户的个性化需求，减少企业库存水平，对客户快速反应，为企业获得竞争优势的作用。延迟可以发生在制造、组装、包装等环节上，分别称为制造延迟、组装延迟、包装延迟等。在传统的以预测为推动力、以生产为中心的模式下，包装是生产的终点，半成品通过包装成为产成品存储在仓库中，等待需求发生。但是，由于需求具有不确定性，预测具有偏差性，生产过程当中企业经常面临着不同包装的相同产品，一个缺货而另一个过剩的现象。为了解决这个问题，包装延迟策略应运而生。包装延迟是指企业将包装这项增值活动推后，直到客户订单到来后进行，，它一方面能够解决由于产品包装趋于个性化和多样化而带来的问题，另一方面能够改善需求不确定性等因素导致的作业成本增大的问题。中外学者对延迟的定义和应用研究十分广泛，但是大部分是针对大规模定制的延迟应用，把延迟策略应用在包装环节的研究很少，对于包装环节作业成本的分析也停留在表面。本文结合实际企业的数据，针对包装这一环节发生的作业成本进行分析。首先，本文综合其他学者对包装策略的界定，定义了非包装延迟策略、部分包装延迟策略和完全包装延迟策略，并且分析了三种不同包装策略的作业流程和作业成本构成。其次，根据作业成本构成和影响因子的数值关系建立三种包装策略的作业成本模型，并且列出相应的约束条件。然后，通过延迟成本系数、延迟库存持有成本系数、客户服务水平和需求波动的灵敏度分析，比较不同包装策略下作业成本的变化情况，从而帮助制造商选择合适的包装策略。最后，以北京理光打印系统有限公司为例，对包装策略的实际应用进行了分析与验证，为其他企业提供了延迟策略的应用参考。
[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.
【学位授予单位】：河北工业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275.3;F224

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