TPS的过程成本控制与评价方法研究

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1、天津大学博士学位论文TPS的过程成本控制与评价方法研究姓名：蔺宇申请学位级别：博士专业：管理科学与工程指导教师：齐二石20070501ABSTRACTToyotaProductionSystem(TPS)comes伽tinJ印anduring50’slastceIltuIMitisamaIlagementme强spursuinghi911emcienC)r锄dlowcons珊叩tion，itisapraCticeonprodllctionwhichconlbiIleeconomics，managementscie

2、nce觚dsociology；C：hinaplaysamoreimportantroleaus“world’sproductioncenter'’，buttllereisaseriesofseVereproblemsrestrictChiIla’smanufacturing’ssustajnabledeVelopment，Suchashi曲eneFgyconsumption，lowe衢ciency，hi曲resourcew硒te，etc．．Soitismeaningmlt0in仃oduceTPS_iIltoChi

3、na’smanufaCtLl血g．ReViewChinam柚uf．acturing’sTPSleamiIlghistoⅨwefindmanyco印orationscouldIl’t眦dersta】mitsessence，orcouldn’tassessitse仃Iect，suchprolblemsdelayproductioncorporations’TPS印plyingpmcedurc，manyco印orationsstillstayonthestageofknowle起eandeXpectation．P-0b

4、eintot量leproblems，wefind主tisbecauseTPSisanintegratesysteminv01vesspeci6cenvm)nmentofhistory，economyandsocie吼itcoul血’tbesimply仃ansplanted．Weshoulddigitsmechanism，contrDlits叩erationstatus，giVeaccurateestimation，toaChieVeaboVetargets，tllisthesisdoesfollowingrese

5、arch：First，giVeadetailed锄alysisonTPStechiquesystem，basedonTPSoperationmechanismandd钾elopmentbackground，pr0Vetime(T)，quali够(Q)，cost(C)afeTPSproduction’scoreelements，establish“TCM—ABM”processcostcon仃olsystem；accordiI塔productionflowalldtechnicsnow；utilizeproduct

6、ionproceduredecomposingmeaIls，de6neallleVelproduction吼its嬲ProductionModule(PM)，combinewim“TCM—．ABM”system，createcoInpletecostconnDlmeansof“target—-decomposin手一operation—ealculation’’．Secondly，research0n“com蛐natingproduction”u11derTPSenVir0】埘ent，categorizeprod

7、uctioniIlto铆osorts：mach逾ingproductionandassenlbleproduction，herebyputfon)l，ard铆ocorrespondingproductionscheduli芏19plans．Putt11eemphaseson觚oplans，oneis“FlowShop”productionschedulingplaIlwhichaimatfixedhardwareusingrateonconditionofcommutatillgmixedproduction，t

8、lleomerisoptimizationplanofserialmuhileVelmanuf．aCturingsystem．O仃erkeyilldeXforcorecalculationandproductio旺eValuation．Third，con仃aposefonIlershonagessuchaseValuationindexarehardtoquanti6lo