财务管理与财务分析运营管理课件7(编辑修改稿)

财务管理与财务分析运营管理课件7(编辑修改稿)内容摘要：

ck  Where should we keep inventory? (Buffer)  Rope? 169。 2020 Pearson Education DrumBufferRope System  DrumBufferRope (DBR): A planning and control system that regulates the flow of workinprocess materials at the bottleneck or the capacity constrained resource (CCR) in a productive system.  Drum: the bottleneck schedule  it sets the beat or the production rate for the entire plant  Buffer: a time buffer that plans early flows to the bottleneck  Ensures that the bottleneck is never starved for work.  A finishedgoods inventory buffer can also be placed in front of the shipping point in order to protect customer shipping schedules.  Rope: the tying of material release to the drum beat  a munication device to ensure that raw material is not introduced into the system at a rate faster than what the bottleneck can handle. 169。 2020 Pearson Education DrumBufferRope System Market Demand 650 units/week DrumBufferRope System with a Capacity Constrained Resource (CCR) 169。 2020 Pearson Education DrumBufferRope System in Practice The . Marine Corps Maintenance Center in Albany, Geia, overhauls and repairs vehicles used by the Corps. Repairs to equipment can vary tremendously at the . Marine Corps Maintenance Center in Albany, Geia. The center struggled to keep up with its repairs until managers implemented the simplified form of a drumbufferrope system. The result? Repair times fell from 167 days to just 58 days, on average. 169。 2020 Pearson Education Application of TOC 1. Identify The System Bottleneck(s). 2. Exploit The Bottleneck(s). 3. Subordinate All Other Decisions to Step 2 4. Elevate The Bottleneck(s). 5. Do Not Let Inertia Set In. 169。 2020 Pearson Education 7 Key Principles of TOC 1. The focus is on balancing flow, not on balancing capacity. 2. Maximizing output and efficiency of every resource will not maximize the throughput of the entire system. 3. An hour lost at a bottleneck or constrained resource is an hour lost for the whole system. An hour saved at a nonconstrained resource does not necessarily make the whole system more productive. 169。 2020 Pearson Education 7 Key Principles of TOC 4. Inventory is needed only in front of the bottlenecks to prevent them from sitting idle, and in front of assembly and shipping points to protect customer schedules. Building inventories elsewhere should be avoided. 5. Work should be released into the system only as frequently as the bottlenecks need it. Bottleneck flows should be equal to the market demand. Pacing everything to the slowest resource minimizes inventory and operating expenses. 169。 2020 Pearson Education 7 Key Principles of TOC 6. Activation of nonbottleneck resources cannot increase throughput, nor promote better performance on financial measures. 7. Every capital investment must be viewed from the perspective of its global impact on overall throughput (T), inventory (I), and operating expense (OE). 169。 2020 Pearson Education LongTerm Capacity Planning ShortTerm Capacity Planning  Theory of Constraints  Identification and management of bottlenecks  Product Mix Decisions using bottlenecks Longterm Capacity Planning  Economies and Diseconomies of Scale  Capacity Timing and Sizing Strategies  Systematic Approach to Capacity Decisions Constraint Management 169。 2020 Pearson Education LongTerm Capacity Planning Deals with investment in new facilities and equipment. Plans cover a minimum of two years into the future. Economies of scale are sought in order to reduce costs through Lower fixed costs per unit Quantity dis。