{"id":11088,"date":"2022-10-13T11:43:35","date_gmt":"2022-10-13T08:43:35","guid":{"rendered":"https:\/\/bestessayhomework.com\/tr\/?p=11088"},"modified":"2022-10-13T11:43:35","modified_gmt":"2022-10-13T08:43:35","slug":"sistem-iyilestirme-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri","status":"publish","type":"post","link":"https:\/\/bestessayhomework.com\/tr\/sistem-iyilestirme-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\/","title":{"rendered":"Sistem \u0130yile\u015ftirme \u2013 Muhasebe Alan\u0131nda Tez Yapt\u0131rma \u2013 Muhasebe Tez Yapt\u0131rma \u00dccretleri \u2013 Muhasebe \u00d6devleri \u2013 Muhasebe \u00d6dev \u00dccretleri"},"content":{"rendered":"

Kurulu\u015fun Ba\u011flama K\u0131s\u0131tlamalar\u0131n\u0131 Y\u00fckseltin<\/span><\/strong><\/h3>\n

Mevcut k\u0131s\u0131tlamalardan m\u00fcmk\u00fcn olan en iyi \u015fekilde yararlanmak i\u00e7in \u00f6nlemler al\u0131nd\u0131ktan sonra, bir sonraki ad\u0131m, ba\u011flay\u0131c\u0131 k\u0131s\u0131tlamalar\u0131n kurulu\u015fun performans\u0131 \u00fczerindeki s\u0131n\u0131rlamalar\u0131n\u0131 azaltarak bir s\u00fcrekli iyile\u015ftirme program\u0131na ba\u015flamakt\u0131r. Ancak birden fazla ba\u011flay\u0131c\u0131 k\u0131s\u0131tlama varsa hangisi y\u00fckseltilmelidir?<\/span><\/p>\n

\u00d6rne\u011fin, Schaller Company ayar\u0131nda iki ba\u011flay\u0131c\u0131 k\u0131s\u0131tlama vard\u0131r: delme k\u0131s\u0131tlamas\u0131 ve cilalama k\u0131s\u0131tlamas\u0131. Bu durumda k\u0131lavuz, \u00e7\u0131kt\u0131da en b\u00fcy\u00fck art\u0131\u015f\u0131 sa\u011flayan k\u0131s\u0131tlaman\u0131n kayna\u011f\u0131n\u0131 art\u0131rmakt\u0131r. En karl\u0131 \u00e7abay\u0131 belirlemek i\u00e7in, sondaj i\u00e7in ek bir birim kayna\u011f\u0131n mevcut oldu\u011funu varsayal\u0131m (di\u011fer kaynaklar sabit tutulur) ve ard\u0131ndan yeni optimal kar\u0131\u015f\u0131m\u0131 ve verimi hesaplay\u0131n.<\/span><\/p>\n

\u015eimdi, parlatma k\u0131s\u0131tlamas\u0131 i\u00e7in i\u015flemi tekrarlay\u0131n. A\u00e7\u0131k\u00e7as\u0131, bu yakla\u015f\u0131m can s\u0131k\u0131c\u0131 olabilir. Neyse ki, ayn\u0131 bilgi, simpleks y\u00f6nteminin bir yan \u00fcr\u00fcn\u00fc olarak \u00fcretilir. Simpleks y\u00f6ntemi, g\u00f6lge fiyatlar denilen \u015feyi \u00fcretir.<\/span><\/p>\n

G\u00f6lge fiyatlar, ek bir k\u0131t kaynak birimi i\u00e7in verimin artaca\u011f\u0131 miktar\u0131 g\u00f6sterir. Schaller Company \u00f6rne\u011finde, delme ve cilalama kaynaklar\u0131n\u0131n g\u00f6lge fiyatlar\u0131 s\u0131ras\u0131yla 180$ ve 60$’d\u0131r. Bu nedenle, Schaller, en fazla iyile\u015ftirmeyi sundu\u011fu i\u00e7in sondaj k\u0131s\u0131tlamas\u0131n\u0131 a\u015fmaya odaklanmal\u0131d\u0131r.<\/span><\/p>\n

\u00d6rne\u011fin, Schaller Company’nin sondaj departman\u0131 i\u00e7in yar\u0131m vardiya ekledi\u011fini ve sondaj saatlerini haftada 120’den 180’e \u00e7\u0131kard\u0131\u011f\u0131n\u0131 varsayal\u0131m. Verim \u015fimdi 10.800$ (180$ \udbff\udc01 60 ek saat) art\u0131\u015fla 37.800$ olacakt\u0131r.<\/span><\/p>\n

Ayr\u0131ca, kontrol edebilece\u011finiz gibi, en uygun kar\u0131\u015f\u0131m \u015fimdi 18 birim K\u0131s\u0131m X ve 54 birim K\u0131s\u0131m Y’dir. Yar\u0131m vardiya buna de\u011fer mi? Bu soru, artan verim ile yar\u0131m vardiya eklemenin maliyeti kar\u015f\u0131la\u015ft\u0131r\u0131larak yan\u0131tlan\u0131r. Maliyet, i\u015f\u00e7ilik, diyelim ki saat ba\u015f\u0131na 50 ABD Dolar\u0131 (t\u00fcm \u00e7al\u0131\u015fanlar i\u00e7in) fazla mesai ise, artan maliyet 3.000 ABD Dolar\u0131d\u0131r ve yar\u0131m vardiya ekleme karar\u0131 iyi bir karard\u0131r.<\/span><\/p>\n

Yeni Bir K\u0131s\u0131tlama Verimi S\u0131n\u0131rlar m\u0131?<\/span><\/strong><\/h3>\n

Sonunda, sondaj kaynak k\u0131s\u0131tlamas\u0131, k\u0131s\u0131tlaman\u0131n art\u0131k ba\u011flay\u0131c\u0131 olmad\u0131\u011f\u0131 bir noktaya y\u00fckseltilecektir. \u00d6rne\u011fin, \u015firketin sondaj i\u015flemi i\u00e7in tam bir vardiya ekledi\u011fini ve kaynak kullan\u0131labilirli\u011fini 240 saate \u00e7\u0131kard\u0131\u011f\u0131n\u0131 varsayal\u0131m. Yeni k\u0131s\u0131tlama seti g\u00f6sterilir.<\/span><\/p>\n

Delme k\u0131s\u0131tlamas\u0131n\u0131n art\u0131k optimum kar\u0131\u015f\u0131m karar\u0131n\u0131 etkilemedi\u011fine dikkat edin. Ta\u015flama ve cilalama kaynak k\u0131s\u0131tlamalar\u0131, yeni davulcu k\u0131s\u0131tlamas\u0131 i\u00e7in olas\u0131 adaylard\u0131r. Davulcu k\u0131s\u0131tlamas\u0131 belirlendikten sonra, TOC i\u015flemi tekrarlan\u0131r (5. ad\u0131m). Ama\u00e7, k\u0131s\u0131tlamalar\u0131 y\u00f6neterek performans\u0131 s\u00fcrekli iyile\u015ftirmektir. Eylemsizli\u011fin yeni bir k\u0131s\u0131tlamaya neden olmas\u0131na izin vermeyin. \u015eimdi bir sonraki en zay\u0131f halkaya odaklan\u0131n.<\/span><\/p>\n

Sistem \u0130yile\u015ftirm<\/span><\/strong>e<\/span><\/span><\/h3>\n

Az \u00f6nce a\u00e7\u0131klanan be\u015f ad\u0131m, sistem performans\u0131nda \u00f6nemli geli\u015fmeler sa\u011flayabilir. A\u011f\u0131r i\u015f makineleri ata\u015fmanlar\u0131 \u00fcreticisi Rockland Manufacturing, TOC uygulamas\u0131n\u0131 takip eden iki y\u0131lda \u00f6nceki 10 y\u0131la g\u00f6re daha fazla kar elde etti.<\/span><\/p>\n

Rockland verimi art\u0131rd\u0131, s\u00fcre\u00e7 i\u00e7i envanterleri azaltt\u0131 ve neredeyse y\u00fczde 100 zaman\u0131nda sevkiyat oran\u0131na ula\u015ft\u0131. Benzer \u015fekilde, Boeing’in Bask\u0131l\u0131 Devre Kart\u0131 Merkezi, \u00fc\u00e7 y\u0131ll\u0131k TOC’nin ard\u0131ndan, teslim s\u00fcresini y\u00fczde 75 oran\u0131nda azaltmay\u0131, verimi y\u00fczde 100’\u00fcn \u00fczerinde art\u0131rmay\u0131 ve \u00fcr\u00fcnlerinin zaman\u0131nda teslimat\u0131nda \u00f6nemli bir iyile\u015fme elde etmeyi ba\u015fard\u0131.<\/span><\/p>\n

Envanter y\u00f6netimine y\u00f6nelik \u00fc\u00e7 yakla\u015f\u0131m tart\u0131\u015f\u0131ld\u0131: her ihtimale kar\u015f\u0131, JIT ve k\u0131s\u0131tlamalar teorisi. Geleneksel yakla\u015f\u0131m, sipari\u015f (kurulum) maliyetleri ile ta\u015f\u0131ma maliyetleri aras\u0131ndaki dengeleri y\u00f6netmek i\u00e7in stoklar\u0131 kullan\u0131r. Optimum takas ekonomik sipari\u015f miktar\u0131n\u0131 tan\u0131mlar.<\/span><\/p>\n

Stoklar i\u00e7in ba\u015fka nedenler de sunulmaktad\u0131r: son tarih performans\u0131, kapatmalardan ka\u00e7\u0131nma (i\u015f hacmini koruma), gelecekteki fiyat art\u0131\u015flar\u0131na kar\u015f\u0131 korunma ve indirimlerden yararlanma. \u00d6te yandan JIT ve TOC, envanterlerin maliyetli oldu\u011funu ve organizasyonun daha rekabet\u00e7i hale gelebilmesi i\u00e7in d\u00fczeltilmesi gereken temel sorunlar\u0131 \u00f6rtmek i\u00e7in kullan\u0131ld\u0131\u011f\u0131n\u0131 savunuyor.<\/span><\/p>\n

JIT, sipari\u015f maliyetlerini azaltmak (ortadan kald\u0131rmak) i\u00e7in uzun vadeli s\u00f6zle\u015fmeler, s\u00fcrekli yenileme ve EDI kullan\u0131r. Kurulum s\u00fcrelerini \u00f6nemli \u00f6l\u00e7\u00fcde azaltmak i\u00e7in m\u00fchendislik \u00e7al\u0131\u015fmalar\u0131 yap\u0131lmaktad\u0131r. Sipari\u015f maliyetleri ve kurulum maliyetleri minimum seviyelere indirildi\u011finde, stok seviyelerini azaltarak ta\u015f\u0131ma maliyetlerini azaltmak m\u00fcmk\u00fcnd\u00fcr.<\/span><\/p>\n

\n

B\u00fcro D\u00dcZENLEME<\/a> nedir<\/span>
\nB\u00fcro ara\u00e7 gere\u00e7lerini kullanma<\/span>
\nB\u00fcro ORGAN\u0130ZASYONU<\/span>
\nHareket ekonomisi tekni\u011fi<\/span>
\nToplant\u0131 organizasyonu<\/span>
\nS\u00fcrekli \u0130Y\u0130LE\u015eT\u0130RME<\/span>
\n\u0130\u015fi BAS\u0130TLE\u015eT\u0130RME TEKN\u0130KLER\u0130<\/span><\/p>\n

\n

JIT, her operasyonun \u00f6n\u00fcnde k\u00fc\u00e7\u00fck tamponlar ta\u015f\u0131r ve \u00fcretimi d\u00fczenlemek i\u00e7in bir Kanban sistemi kullan\u0131r. \u00dcretim, pazar talebine ba\u011fl\u0131d\u0131r. Bir kesinti olursa, k\u00fc\u00e7\u00fck arabellekler nedeniyle verim kaybolma e\u011filimindedir. Yine de, kalite, \u00fcretkenlik ve teslim s\u00fcresi gibi \u015feyleri iyile\u015ftirmeye y\u00f6nelik \u00e7abalar g\u00f6sterildi\u011finden, gelecekteki verim artma e\u011filimindedir.<\/span><\/p>\n

TOC, bir kurulu\u015fun k\u0131s\u0131tlamalar\u0131n\u0131 tan\u0131mlar ve verimin en \u00fcst d\u00fczeye \u00e7\u0131kar\u0131lmas\u0131 ve envanterlerin ve i\u015fletim maliyetlerinin en aza indirilmesi i\u00e7in bunlardan yararlan\u0131r. Optimal kar\u0131\u015f\u0131m\u0131n belirlenmesi bu s\u00fcrecin bir par\u00e7as\u0131d\u0131r. Do\u011frusal programlama bu ama\u00e7 i\u00e7in kullan\u0131\u015fl\u0131d\u0131r.<\/span><\/p>\n

Ba\u015fl\u0131ca ba\u011flay\u0131c\u0131 k\u0131s\u0131tlama belirlenir ve tesis i\u00e7in \u00fcretkenlik oran\u0131n\u0131 belirlemek i\u00e7in kullan\u0131l\u0131r. Malzemelerin ilk i\u015flemde (i\u015flem) serbest b\u0131rak\u0131lmas\u0131, davulcu k\u0131s\u0131tlamas\u0131 taraf\u0131ndan d\u00fczenlenir. Kritik k\u0131s\u0131tlamalar\u0131n \u00f6n\u00fcne bir zaman tamponu yerle\u015ftirilmi\u015ftir.<\/span><\/p>\n

Bu zaman arabelle\u011fi, verimi herhangi bir kesintiden koruyacak \u015fekilde boyutland\u0131r\u0131lm\u0131\u015ft\u0131r. JIT’de oldu\u011fu gibi, kesintiler sorunu bulmak ve d\u00fczeltmek i\u00e7in kullan\u0131l\u0131r. Ancak, JIT’den farkl\u0131 olarak, zaman arabelle\u011fi verimi korumaya hizmet eder. Ayr\u0131ca, arabellekler yaln\u0131zca kritik k\u0131s\u0131tlamalar\u0131n \u00f6n\u00fcne yerle\u015ftirildi\u011finden, TOC asl\u0131nda JIT’den daha k\u00fc\u00e7\u00fck envanterler \u00fcretebilir.<\/span><\/p>\n

KISITLAR TEOR\u0130S\u0130 ve \u0130\u00c7 KISITLAR<\/span><\/strong><\/h3>\n

LO4 Pratt Company, pop\u00fcler bir VCR serisi i\u00e7in iki yedek par\u00e7a \u00fcretir: K\u0131s\u0131m A ve K\u0131s\u0131m B. K\u0131s\u0131m A, biri dahili olarak \u00fcretilen ve di\u011feri harici tedarik\u00e7ilerden sat\u0131n al\u0131nan iki bile\u015fenden olu\u015fur. B\u00f6l\u00fcm B, biri dahili olarak \u00fcretilen ve ikisi tedarik\u00e7ilerden sat\u0131n al\u0131nan \u00fc\u00e7 bile\u015fenden olu\u015fur.<\/span><\/p>\n

\u015eirketin iki s\u00fcreci vard\u0131r: imalat ve montaj. \u0130malatta, dahili olarak \u00fcretilen bile\u015fenler yap\u0131l\u0131r. Her bile\u015fenin \u00fcretilmesi 20 dakika s\u00fcrer. Montajda, B\u00f6l\u00fcm A bile\u015fenlerinin montaj\u0131 30 dakika ve B\u00f6l\u00fcm B bile\u015fenlerinin montaj\u0131 40 dakika s\u00fcrer. Pratt Company g\u00fcnde bir vardiya \u00e7al\u0131\u015f\u0131r. Her s\u00fcre\u00e7, her biri g\u00fcnde sekiz saat \u00e7al\u0131\u015fan 100 i\u015f\u00e7i istihdam etmektedir.<\/span><\/p>\n

A K\u0131sm\u0131 20$’l\u0131k bir birim katk\u0131 pay\u0131 kazan\u0131r ve B K\u0131sm\u0131 24$’l\u0131k bir birim katk\u0131 pay\u0131 kazan\u0131r (gelir ile malzeme ve enerji maliyeti aras\u0131ndaki fark olarak hesaplan\u0131r). Pratt, her iki par\u00e7adan \u00fcretti\u011fi her \u015feyi satabilir.<\/span><\/p>\n

Ba\u015fka k\u0131s\u0131tlama yoktur. Pratt, her iki s\u00fcrecin ikinci bir vardiyas\u0131n\u0131 ekleyebilir. \u0130kinci bir vardiya sekiz saat \u00e7al\u0131\u015fsa da, ayn\u0131 say\u0131da i\u015f\u00e7i \u00e7al\u0131\u015ft\u0131rma zorunlulu\u011fu yoktur. \u0130malat i\u00e7in saat ba\u015f\u0131na i\u015f\u00e7ilik maliyeti 15 $ ve montaj i\u00e7in saat ba\u015f\u0131na i\u015f\u00e7ilik maliyeti 12 $ ‘d\u0131r.<\/span><\/p>\n

Gerekli:<\/span><\/strong><\/p>\n

1. Pratt’in kar\u015f\u0131la\u015ft\u0131\u011f\u0131 k\u0131s\u0131tlamalar\u0131 belirleyin ve grafiklerini \u00e7izin. Ka\u00e7 tane ba\u011flama k\u0131s\u0131tlamas\u0131 m\u00fcmk\u00fcnd\u00fcr? Pratt’in optimal \u00fcr\u00fcn kar\u0131\u015f\u0131m\u0131 nedir? Bu kar\u0131\u015f\u0131m taraf\u0131ndan \u00fcretilen g\u00fcnl\u00fck katk\u0131 pay\u0131 nedir?<\/span>
\n2. Davulcu k\u0131s\u0131tlamas\u0131 nedir? Di\u011fer k\u0131s\u0131t ne kadar fazla kapasiteye sahiptir? Herhangi bir \u00fcretim kesintisiyle ba\u015fa \u00e7\u0131kmak i\u00e7in 1,5 g\u00fcnl\u00fck bir ara stok gerekti\u011fini varsayal\u0131m. Prosesi g\u00f6stermek i\u00e7in Pratt verilerini kullanarak tambur-tampon-ip kavram\u0131n\u0131 tan\u0131mlay\u0131n.<\/span>
\n3. Pratt’in TOC ortam\u0131nda yerel i\u015fg\u00fcc\u00fc verimlili\u011fi \u00f6nlemlerinin kullan\u0131lmas\u0131n\u0131n neden i\u015fe yaramayaca\u011f\u0131n\u0131 a\u00e7\u0131klay\u0131n.<\/span>
\n4. Pratt’in 50 i\u015f\u00e7iden olu\u015fan ikinci bir vardiya ekleyerek ba\u011flay\u0131c\u0131 k\u0131s\u0131tlamay\u0131 y\u00fckseltmeye karar verdi\u011fini varsayal\u0131m (i\u015fg\u00fcc\u00fc oranlar\u0131 ilk vardiyadakilerle ayn\u0131d\u0131r). Pratt’in ba\u011flay\u0131c\u0131 k\u0131s\u0131tlamas\u0131n\u0131n y\u00fckseltilmesi sistem performans\u0131n\u0131 iyile\u015ftirebilir mi? Destekleyici hesaplamalarla a\u00e7\u0131klay\u0131n.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Kurulu\u015fun Ba\u011flama K\u0131s\u0131tlamalar\u0131n\u0131 Y\u00fckseltin Mevcut k\u0131s\u0131tlamalardan m\u00fcmk\u00fcn olan en iyi \u015fekilde yararlanmak i\u00e7in \u00f6nlemler al\u0131nd\u0131ktan sonra, bir sonraki ad\u0131m, ba\u011flay\u0131c\u0131 k\u0131s\u0131tlamalar\u0131n kurulu\u015fun performans\u0131 \u00fczerindeki s\u0131n\u0131rlamalar\u0131n\u0131 azaltarak bir s\u00fcrekli iyile\u015ftirme program\u0131na ba\u015flamakt\u0131r. Ancak birden fazla ba\u011flay\u0131c\u0131 k\u0131s\u0131tlama varsa hangisi y\u00fckseltilmelidir? \u00d6rne\u011fin, Schaller Company ayar\u0131nda iki ba\u011flay\u0131c\u0131 k\u0131s\u0131tlama vard\u0131r: delme k\u0131s\u0131tlamas\u0131 ve cilalama k\u0131s\u0131tlamas\u0131. Bu durumda k\u0131lavuz,…
Devam\u0131<\/a><\/p>\n","protected":false},"author":6,"featured_media":9967,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[27421,27420,27422],"tags":[27424,27423,27425,27426,27429,27428,27427],"class_list":["post-11088","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-buro-arac-gereclerini-kullanma","category-buro-duzenleme-nedir","category-hareket-ekonomisi-teknigi","tag-buro-arac-gereclerini-kullanma","tag-buro-duzenleme-nedir","tag-buro-organizasyonu","tag-hareket-ekonomisi-teknigi","tag-isi-basitlestirme-teknikleri","tag-surekli-iyilestirme","tag-toplanti-organizasyonu"],"aioseo_notices":[],"aioseo_head":"\n\t\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t