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Title: 經驗因素對產品產量及批次決策之影響
The Effects of Experience on Product Quantity and Batch Decisions
Authors: 李佳玲
Lee, Chia-Ling
Liu, Victor W.
Keywords: 作業基礎成本;經驗;批次;產能
Activity-based Costing;Experience;Batch;Capacity
Date: 2001-07
Issue Date: 2017-11-15 14:53:08 (UTC+8)
Abstract: 整備作業之經驗效果乃指整備次數會造成整備時間減少,本文在作業基礎成本模式中加入整備作業之經驗因素,探討在產能限制下,整備經驗對最適產量、批次決策及產品利潤之影響。本文的觀點是連結整備之經驗效果與產量、批量及產品批次決策,並可將整備作業之經驗因素分析再運用於其他批次層級的作業。在其他變數不變之下,整備經驗率上升,使產品成本下降,廠商會增加產量。經驗影響產量與批量之變動,進而影響批次數。本文發現整備作業之單位成本與整備作業之基礎時間多寡影響經驗對批量影響之大小。當整備作業的單位成本較高與整備作業基礎時間較長時,整備成本下降效果較大,經驗效果增加,產量增加幅度大於批量增加幅度,將造成批次數增加。其次發現,經驗率增加對產能較鬆之廠商造成之增量利潤較多。
Setup Experiences are referred to as reductions in the setup time, which depend on the number of preceding setups that has occurred. This paper intends to introduce the factor of setup experience into an activity-based costing model to analyze product decisions. We study how, under capacity constraints, reduction in setup time through experiences affects the optimal production quantity decision and batch decision. This paper links market demand, setup experience and batch decisions and establishes an analytical model to be reapplied for other batch level activities. Other variables being equal, production costs will decrease as experience rate increases, and a firm will then increase product quantity. Experiences reduce setup costs which induce setup number to be increased. This chain reaction is referred to as the cost effect. The results indicate that the effects of setup experiences on the optimal production batch number depend on the relative size of the cost effect. However, the size of the cost effect is contingent on the cost per setup and the setup time of producing the first unit. When the cost per setup is high, the cost effect will be great; an increase in the setup experience rate will cause the number of production batches to be increased to fit increased demand. Furthermore, comparing to a tight capacity condition, the firm would obtain relatively greater profit in a loose capacity condition when the number of production batches increases as the rate of setup experience increases.
Relation: 會計評論, 33, 57-75
Data Type: article
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