会计学原理课件 第三章.ppt

《会计学原理课件 第三章.ppt》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。

1、ProcessStrategy1ProcessStrategiesInvolvedetermininghowtoproduceaproductorprovideaserviceObjectiveMeetorexceedcustomerrequirementsMeetcost&managerialgoalsHaslong-runeffectsProduct&volumeflexibilityCosts&quality2TypesofProcessStrategiesContinuumProcessstrategiesthatfollowacontinuum

2、Withinagivenfacility,severalstrategiesmaybeusedThesestrategiesareoftenclassifiedas:Repetitive-FocusedProduct-FocusedProcess-Focused3Process-FocusedStrategyFacilitiesareorganizedbyprocessSimilarprocessesaretogetherExample:AlldrillpressesaretogetherLowvolume,highvarietyproducts‘Jum

3、bled’flowOperationProductAProductB123OthernamesIntermittentprocessJobshop4ProcessFocus5Process-FocusedStrategyExamplesBank©1995CorelCorp.MachineShop©1995CorelCorp.Hospital©1995CorelCorp.6ProcessFocusedStrategy-Pros&ConsAdvantagesGreaterproductflexibilityMoregeneralpurposeequipme

4、ntLowerinitialcapitalinvestmentDisadvantagesHighvariablecostsMorehighlytrainedpersonnelMoredifficultproductionplanning&controlLowequipmentutilization(5%to25%)7RepetitiveFocusedStrategyFacilitiesoftenorganizedbyassemblylinesCharacterizedbymodulesParts&assembliesmadepreviouslyModul

5、escombinedformanyoutputoptionsOthernamesAssemblylineProductionline8RepetitiveFocus9RepetitiveFocusedStrategy-ConsiderationsMorestructuredthanprocess-focused,lessstructuredthanproductfocusedEnablesquasi-customizationUsingmodules,itenjoyseconomicadvantageofcontinuousprocess,andcus

6、tomadvantageoflow-volume,high-varietymodel10Repetitive-FocusedStrategy-ExamplesTruck©1995CorelCorp.ClothesDryer©1995CorelCorp.FastFoodMcDonald’sover95billionserved©1984-1994T/MakerCo.11Product-FocusedStrategyFacilitiesareorganizedbyproductHighvolume,lowvarietyproductsWherefoundDi

7、screteunitmanufacturingContinuousprocessmanufacturingOperationProductsA&B123OthernamesLineflowproductionContinuousproduction12ProductFocus13Product-FocusedStrategyPros&ConsAdvantagesLowervariablecostperunitLowerbutmorespecializedlaborskillsEasierproductionplanningandcontrolHighe

8、requipmentutilization(70%to90%)Disadvant