Using Theory of Constraints in Production Management and Scheduling (A Case Study)
محورهای موضوعی : Operation Research
Ahmad Hooshmand
1
(Department of Accounting, torbat heidareh Branch, Islamic Azad University, torbat heidarehr, Iran)
Ali Reza Mehrazeen
2
(Department of Accounting, Neyshabur Branch, Islamic Azad University, Neyshabur, Iran)
Ali Reza Davoody
3
(Department of Mathematics, Neyshabur Branch, Islamic Azad University, Neyshabur, Iran)
Mohamad Reza Shorvarzi
4
(Department of Accounting, Neyshabur Branch, Islamic Azad University, Neyshabur, Iran)
کلید واژه: Sensitivity analysis, Theory of Constraints, Bottleneck, production scheduling,
چکیده مقاله :
In manufacturing institutes the only access way to maximum profit is identifying the production mix of the products based on the limitations such as policies and politics, demand and production processes. This study identifies the constraints of a tile-manufacturing company including constraints in its production and demand line using LINGO software version 15, and identifying production bottleneck, i.e. furnace, production scheduling was provided and sensitivity analysis was con-ducted on the variables and right hand items. Positive shadow price of furnace shows efficiency of every unit on throughput. Also, in demand constraint, negative shadow price of product 16 shows decreasing effect of increase of every unit on throughput. Allowable increase and decrease of right hand items show allowable increase in furnace section and limitlessness of allowable decrease of product 16. Changes in this range causes that the current basis remains optimal changes in which causes changes in the optimal value of the target function regarding shadow prices.
تغییرات مستمر در کسب و کار ،موجب گردید که محیط تجاری پویا شود و ضرورت بهره گیری از اطلاعات در تصمیم گیری و مدیریت افزایش یابد.درک و شناخت این محیط به اهمیت نقش حسابداری مدیریت به عنوان پارادایمی نوین در ادامه تکامل دانش حسابداری کمک شایانی می کند. نتیجه این تغییرات ،موجب تغییر در رویکردها و دیدگاههای حسابداری مدیریت می شود.از جمله این تغییرات محدودیت هایی است که در خط مشی و سیاستها، تقاضا و فرایند تولید در موسسات تولیدی ایجاد شده که تنها راه دستیابی به حداکثر سود صرفا با تعیین ترکیب تولید محصولات بر اساس محدودیت های موجود است. در این تحقیق با شناسایی محدودیت های یک شرکت تولید کننده کاشی که شامل محدودیت درخط تولید و تقاضا می باشد، ضمن شناسایی گلوگاه تولید که قسمت کوره می باشد، با استفاده از نرم افزار LINGOورژن15، برنامه ریزی تولید تدوین و بر روی متغیرها و اقلام سمت راست تحلیل حساسیت انجام شده است
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