产能规划的意义课件

生產與作業管理：建立產品與服務標竿 5/e傅和彥 著 前程文化事業 出版授課教師：授課教師：傅和彥著Production and Operation Management:Building Product and Service Benchmark Production and Operation Management:t:Building 2 瞭解產能規劃的意義 明瞭產能決策及其重要性 解說產能衡量 敘述有效產能的影響因素 解說產能規劃的步驟 說明產能規劃評估方案 說明服務業的產能規劃Production and Operation Management:Building Product and Service Benchmark Production and Operation Management:t:Building 3 產能規劃（產能規劃（capacity planning）需要哪一類型的產能？需要多大規模的產能？何時需要該項產能？Production and Operation Management:Building Product and Service Benchmark Production and Operation Management:t:Building 4 產能決策至為重要的八項原因v產能決策迎合產品與服務的未來需要。v產能決策影響營運成本甚大。v產能決策通常是產品初始成本的主要決定因素。v產能決策往往涉及長期資源投入。v產能決策影響企業競爭力。v產能會影響管理的難易。v全球化業已增益產能決策之重要性及複雜度。v產能決策涉及資金及其他資源之運用。Production and Operation Management:Building Product and Service Benchmark Production and Operation Management:t:Building 5Production and Operation Management:Building Product and Service Benchmark Production and Operation Management:t:Building 6 三種有效而不同產能之定義三種有效而不同產能之定義(1/2)設計產能v產能所能達到最大的產出者。有效產能v生產單位在特定的產品組合、日程安排、機器維修、品質因素等情況下可能之最大的產出者。實際產出v實際的產出率者。Production and Operation Management:Building Product and Service Benchmark Production and Operation Management:t:Building 7 三種有效而不同產能之定義三種有效而不同產能之定義(2/2)系統效能v三種產能的衡量產生下列兩種系統效能：(1)效率、(2)利用率。設計產能實際產出利用率有效產能實際產出效率Production and Operation Management:Building Product and Service Benchmark Production and Operation Management:t:Building 8Production and Operation Management:Building Product and Service Benchmark Production and Operation Management:t:Building 9 產能規劃的四項步驟產能規劃的四項步驟 產能需求之決定 評估設備現有產能，以確認其淨需求 發展產能方案 財務分析Production and Operation Management:Building Product and Service Benchmark Production and Operation Management:t:Building 10一、產能需求之決定一、產能需求之決定 產能需求決定於由長期趨勢、循環變動、季節變動與偶然變數所組成的銷售預測。Production and Operation Management:Building Product and Service Benchmark Production and Operation Management:t:Building 11二、評估設備現有的產能二、評估設備現有的產能外購淨需求自製外購自製淨需求Production and Operation Management:Building Product and Service Benchmark Production and Operation Management:t:Building 12三、發展產能方案三、發展產能方案(1/6)發展產能方案的考慮因素v應考量生產系統的彈性。v應將新產品與成熟產品加以區隔。v從企業整個觀點來發展產能方案。v眼光放遠，準備著手處理大量產能。v應利用平滑化來處理產能淡旺季需求。Production and Operation Management:Building Product and Service Benchmark Production and Operation Management:t:Building 13二、發展產能方案二、發展產能方案(2/6)組織機構平滑化產能需求的途徑v盡量生產幾種混合產品，以減低季節變動（參閱圖5-2）。v利用存貨來調整銷售之淡季與旺季（參閱圖5-3）。v旺季時利用加班、託外加工或雇用臨時工人來增加產量或服務（參閱圖5-4）。v在淡季時加強促銷活動，使產品銷售量增加（參閱圖5-5）。Production and Operation Management:Building Product and Service Benchmark Production and Operation Management:t:Building 14二、發展產能方案二、發展產能方案(3/6)Production and Operation Management:Building Product and Service Benchmark Production and Operation Management:t:Building 15二、發展產能方案二、發展產能方案(4/6)Production and Operation Management:Building Product and Service Benchmark Production and Operation Management:t:Building 16二、發展產能方案二、發展產能方案(5/6)Production and Operation Management:Building Product and Service Benchmark Production and Operation Management:t:Building 17二、發展產能方案二、發展產能方案(6/6)Production and Operation Management:Building Product and Service Benchmark Production and Operation Management:t:Building 18Production and Operation Management:Building Product and Service Benchmark Production and Operation Management:t:Building 19Production and Operation Management:Building Product and Service Benchmark Production and Operation Management:t:Building 20 評估產能方案常見方法評估產能方案常見方法 成本-數量分析 財務分析 生產決策理論 等候線分析Production and Operation Management:Building Product and Service Benchmark Production and Operation Management:t:Building 21一、產能需求的估算一、產能需求的估算二、成本二、成本-數量分析數量分析(1/3)v亦稱為損益兩平分析v損益兩平點（break-even point，簡稱BEP）v多重損益兩平點Production and Operation Management:Building Product and Service Benchmark Production and Operation Management:t:Building 22二、成本數量分析二、成本數量分析(2/3)損益兩平點計算公式UVCURFCSP)Q(UVCURFCQFC)UVCUR(Q)QUVCFC(QURTCTRPQURTRQUVCFCTCBEP特定利潤下的產出量其中，TC=總成本；FC=固定成本；UVC=單位變動成本；Q=產出量；TR=總收益；UR=單位收益；P=利潤；QBEP=損益兩平點之產出量；SP=特定利潤。Production and Operation Management:Building Product and Service Benchmark Production and Operation Management:t:Building 23二、成本數量分析二、成本數量分析(3/3)多重損益兩平點Production and Operation Management:Building Product and Service Benchmark Production and Operation Management:t:Building 24三、財務分析三、財務分析 回收年限（payback）v投資者要回收其原先的投資成本所需的年限。現值法（present value method）v將所有投資之初始成本未來之現金流量與任何的殘值換算成目前價值的一套方法。內部報酬率（internal rate of return，簡稱IRR）v使投資的初始成本與預期未來報酬的現值相等之報酬率。四、生產決策理論四、生產決策理論五、等候線分析五、等候線分析Production and Operation Management:Building Product and Service Benchmark Production and Operation Management:t:Building 25 服務業產能規劃應列入考慮的重要特性服務業產能規劃應列入考慮的重要特性 需要接觸顧客。服務無法儲存。服務需求的變動性。