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Üretim planlama ve kontrol

The Production planning and control

  1. Tez No: 39858
  2. Yazar: HÜLYA AKIN
  3. Danışmanlar: DOÇ.DR. MEHMET TANYAŞ
  4. Tez Türü: Yüksek Lisans
  5. Konular: Endüstri ve Endüstri Mühendisliği, Industrial and Industrial Engineering
  6. Anahtar Kelimeler: Belirtilmemiş.
  7. Yıl: 1993
  8. Dil: Türkçe
  9. Üniversite: İstanbul Teknik Üniversitesi
  10. Enstitü: Fen Bilimleri Enstitüsü
  11. Ana Bilim Dalı: Belirtilmemiş.
  12. Bilim Dalı: Belirtilmemiş.
  13. Sayfa Sayısı: 107

Özet

TABLOLAR LİSTESİ Tablo 1.1. Bir ürünün 1 2 aylık gerçekleşen talep miktarları 1 2 Tablo 1. 2. Tahmin tekniği olarak son dönem talebi metodunun kullanılması ve bu metodun sebep olduğu tahmin hatalan 12 Tablo 1. 3. Bond bölümünün üç yıllık gerçekleşen talep değerleri 20 Tablo 1.4. En Küçük kareler kriterini gerçekleyen a ve b değerlerinin hesabı 21 Tablo 1. 5. Trend kaldınldıktan sonra düzeltilmiş aylık verilerin hesaplanması 22 Tablo 1. 6. Trend kaldınldıktan sonra aylık indekslerin hesaplanması 23 Tablo 1. 7. Standart sapma hesabı 24 Tablo 1. 8. Regresyon-lndeks karma yöntemi ile 4. yılın tahmin değerlerinin hesaplanması 25 Tablo 2. 1. Bond ürünü için maliyet matrisi 34 Tablo 2. 2. Ana üretim planı 35 Tablo 2. 3. Bond ürünü için maliyet matrisi bilgisayar çıktısı (STORM Paket Programı) 33 Tablo 2.4. Ana üretim planı detaylı bilgisayar çıktısı 36 (STORM Paket Programı) 39 Tablo 3. 1. Bond bölümünün bir yıllık satış miktar ve tutarları 57 Tablo 3. 2. Bir yıllık satış giderleri bütçesi 58 Tablo 3. 3. Bir yıllık idare giderleri bütçesi 59 Tablo 3. 4. Bir yıllık direkt hammadde ve malzeme bütçesi 60 Tablo 3. 5. Bir yıllık direkt işçilik ve fason işçilik giderleri 61 Tablo 3. 6. Bir yıllık genel imalat giderleri bütçesi 62 Tablo 3. 7. Aylara göre gelirler ve giderler arası fark 63 Tablo 4. 1. Ana Üretim Planı 80 Tablo 4. 2. Ocak, Şubat, Mart, aylan için malzeme ihtiyaç planı 81 Tablo 4. 3. Nisan, Mayıs, Haziran ayları için malzeme ihtiyaç planı 82 Tablo 4. 4. Temmuz, Ağustos, Eylül, ayları için malzeme ihtiyaç planı 83 Tablo 4. 5. Ekim, Kasım, Aralık, ayları için malzeme ihtiyaç planı 84 Tablo 4. 6. Ocak, Şubat, Mart, aylan için malzeme listesi bilgisayar çıktısı (Storm Paket Programı) 93 Tablo 4. 7. Ocak, Şubat, Mart, aylan için ana üretim durumu bilgisayar çıktısı (Storm Paket Programı) 95 Tablo 4. 8. Ocak, Şubat, Mart, aylan için başlangıç envanter durumu çıktısı (Storm Paket Programı) 96 Tablo 4. 4. Ocak, Şubat Mart, aylan için malzeme ihtiyaç planı bilg. çıktısı (Storm Paket Programı) 98 VI

Özet (Çeviri)

ÖZET İşletmelerin piyasadaki rekabete karşı güçlerini koruyabilmeleri ve ekonomik olarak üretim yapabilmeleri için bir üretim yönetim faaliyeti olan üretim planlaması ve kontrolüne son derece önem vermeleri gerekmektedir. Çünkü üretim planlaması hangi ürünün üretileceğini belirleyen, teçhizat ihtiyacını ortaya koyan, ürünleri talep edildikleri miktarlarda ve istenilen zamanlarda yapılmasını sağlayacak çizelgeleri sağlayan bir ön üretim faaliyetidir. Üretim planlama ve kontrolünün hedefi, kaynak kayıplarını en aza indirgemek ve üretimde en yüksek verimliliği sağlamaktır. En yüksek verimlilik ise istenilen miktarda ürünü, istenilen zamanda ve kalitede en iyi ve en ucuz yöntemlerle üretmekle sağlanır. Talep tahmini üretim planlama ve kontrol fonksiyonlarının ilki olan ön planlama safhasında yapılmaktadır. Talep tahminleri programlarını ana çizelgelerin, satın alma siparişlerinin, üretim planının insan makina ve araç ihtiyacının teminine temel oluşturmaktadır. Bu nedenle birinci bölümde talep tahmininin tanımı, amaçlan ve faydaları üzerinde durulmuş, çeşitli talep tahmin teknikleri incelenmiştir. Talep tahmini yapılan ve sınırlı kaynaklan paylaşan ürünlerin istenilen zamanda üretilebilmesi için ana çizelgelerin oluşturulması gerekmektedir/Fakat bu çizelgelerin oluşturulmasında bir metoda ihtiyaç vardır, ihtiyaç duyulan metodların tanımı ve açıklamaları ikinci bölümde özetlenmiştir. Bütçe belirli bir zaman peryodu içersinde kullanılan kaynaklara ve kazanılan şeylere göre beklentilerin detaylı bir şekilde ifadesidir. Bütçe işletme yönetim kontrol sisteminin temel taşıdır. Bütçenin bir plan olarak amacı, optimal sonuçları değerlendirerek hedefleri ve o hedeflere ulaşma yollarını tespit etmektir. Talep tahminleri bütçelemenin başlangıç noktasını oluşturur. Bu tahminlerden sonra üretim ve satış bütçeleri hazırlanır. Bu iki bütçenin hazırlanmasının ardından malzeme ve direk işçilik bütçeleri hazırlanır. Üçüncü bölümde bütçeleme üzerinde durulmuş, konulan sorunlan ele almış biçimleri ve amaçianna, teknik niteliklerine ve kapsamlarına göre gruplandırılmıştır. Malzeme İhtiyaç Planlaması, üretim planlama ve envanter kontrol faaliyetlerini gerçekleştiren bilgisayar destekli bir sistemdir. M.İ.P programı ana üretim planından haraketle envanter durumunu temin sürelerini hesaba katarak planlanan amaçlar doğrultusunda malzeme ihtiyaçlarının bir programını yapmaktadır. Dördüncü bölümde bir hesaplama tekniği olan M.İ.P tekniği kullanılarak ürünü oluşturan hammaddeleri, yan mamulleri, alt montaj parçalarını içeren ayrıntılı bir plan hazırlanmıştır. VIITo control production effectively and to produce economically, the company's management must know approximetly what output wiil be needed during a future time period. The company must produce only the number of items that can be sold by the sales department. It will do no good to produce more items in order to get a lower cost per unit if the sales department cannot sell the additional units even a lower price. The volume of production should stem from a forecast of sales unless there is a shortage of raw materials or of production facilities and personnel. Such a forecast is always approximate. The importance of forecasting future sales cannot be underestimated. The failure to forecast future sales may mean the production of more goods than the market can absorb and result in an excess finished goods inventory for the company. Low consumer income or a better-selling substitute product might prevent the goods' being absorbed. An excess finished goods inventory may mean financialruin for a company, but underproduction is also financially bad. If a company does not produce enough goods it does not make the maximum possible sales, with the result that the cost per unit is probably not at its lowest point. Many business have suffered such financial loss because they have not analyzed their market position and estimated future sales. Classic examples of this are the buggy whip manufacturers and carriage makers. Because the growth of the automobile industry spelled doom to these products the companies manufacturing them had to develop other products. At the present time radio manufacturers should carefully forecast their future production because of the widespread sale of television sets. A company must attempt to gather all information pertinent to its future sales, analyze the data to get an approximate sales forecast, and plan its production from this forecast From the production forecast it is possible for a company to make operating budgets to guide and control the operations of the company. It is also possible to minimize finished goods inventory losses and keep a minimum of capital invested in a finished goods inventory. By planning production from the sales estimate it is possible to utilize to better advantage the existing plant facilities and to avoid unnecessary further capital investment in equipmant. Also through production planning from the sales forecast it may be possible to stabilize employment and bring about better lobor relations. There are a number of different affecting factors that must be taken into account in estimating sales for a future period. These factors include general business conditions as well as particular conditions within the over-all economy that affect the particular company. Some of them are: Secular trends, seasonal fluctuatians, cyclical fluctuations, miscellaneous random fluctuations, the product to be sold, competition, distribution, and government action. VIIIThe forecast is the map of the production executive. Just as a ship's captain may be forced to change his original course because of changing conditions such as storms, so may the production man change his forecast because of market fluries, change in buyer prefences, or temporary local distrurbances. Using his map as a basis and changing his course to meet new conditions, he can overcome problems that arise after its compilation. Most companies follow the practise of revising the original estimate periodically. Most forecasts are made for a year, either calendar or business, and then broken down on a monthly basis, altough weekly breakdowns are also common. Others are made by selling seasons. It is often good practise for the group that compiled the original production forecast to meet again at the beginning of each month and, after interpreting current conditions, amend the original estimate for the coming month. Under this plan the new estimate for March would be drawn up at the beginning of February. In chapter one the production forecasting procedure outlined. It is almost impossible to analyze all of the factors that have been mentioned in this chapter, particularly to analyze them correctly.The best solution seems to be to make the forecast for a definite time period and to revise it frequently in the light of ever-changing general economic conditions and of the particular problems of the company. If the forecast indicates that sales are going to be higher than normal for the forecasted time period, the company must plan additional production facilities. If the forecast indicates that sales will be lower than normal, management must cut back on production. In the manufacturing environment, inventory, scheduling, capacity, and resources are just a few considerations that require aggregate planning. As manufacturing facilities grow, the problems of planning and control become extremely complex. The production control department must schedule to meet fluctuating demands for increasing varieties of products. Master schedules must be found within operating and customer-relations policies of the company. Clearly a methodology is needed to assist the production control department in establishing these master schedules. Such methods are usally referred to as aggregate planning techniques. The objective of aggregate planning is the productive utilization of both human and equipment resources. The word aggregate means that the planning is conducted at a gross level to meet the total demand from all products that share the same limited resources of a dedicated facility. In the production control flow of events, aggregate planning plays a critical role. The demand forecasts for various products in many environments tend to fluctuate significantly on a period-by-period basis. By accumulating the forecasted demands for each product into an aggregated total, production planning can envision the period-by-period demand. The role of aggregate planning is to smooth out the production level so that the aggregated demand can be met in a minimum-cost fashion. Companies that do not do aggregate planningoperate so as to satisfy only short-term requirements. If demand fluctuates significantly over time, such companies find IXthemselves faced with too much or too little inventory, or with too much or too little lobor capacity. In many industries, improrer levels of inventory and labor are very costly. In such situations, good forecasting and aggregate planning should be considered seriously. In chapter two Linear-programming optimization approaches to aggregate planning are discussed. Asumptions about the structure of the cost relationships are made for convenience in obtaining a solution. Because these assumptions are restrictive and cause a loss of reality, the approach results in an optimal solution to a simplified problem. Before using such an approach, the analyst must be satisfied that the loss of fidelity in making the assumptions is acceptable relative to the gain resulting from guaranteed optimality. Budgeting is one of the techniques used most frequently by management accountants to assist management personnel in planning and control. The basic information system can be enhanced when budgets are introduced and become part of a formal reporting system comparing actual results with budgeted performance. In the initial stages of a company's evolution and growth, planning is frequently the domain of the owner-manager, with control being largely exercised through physical observation. The accounting system is set up regulatory agencies. These financial reports are used by the owner-manager along with physical observations and expectations to evaluate the performance of the company and its employees. The starting point for budgeting originates in trategic planning decisions made with respect to company goals. As goals are implemented and programs developed, management personnel need information on the impact of various alternatives being considered so that they can be evaluated. When a desion is reached regarding a specific plan of action, the budget becomes the manacement team's master plan for a period of time.lt then serves not only as a means of communicating those plans within the organization but also provides a basis for evaluating segment and manacement performance. In chapter three, I will define an discuss the purpose of budgeting, identify the different types of budgets, and outline the advantages and disadvantages and disadvantages of budgeting. The budget, in many respects, represents the cornerstone for a company's management-control system. Budgeting utilizes goals, objectives, and forecasts in devoloping plans for production, revenues, costs, cash flows, and resource procurement. Budgets also become an integral part of responsibility accounting and other control systems. Yet, management is often challenget in devoloping a proper budgeting approach because of its potential impact on employee behaviour. This chapter provides insight into the basic budgeting framework along with material on responsibility accounting and certain behaviorial implications Material requirements planning (MRP) is a computational technique that converts the master schedule for end products into a detailed schedule for theraw materials and compenents used in the end products. The detailed schedule identifies the quantities of each raw material and component item. It also indicates when each item must be ordered and delivered so as to meet the master schedule for final products. MRP is often thought of as a method of inventory control. While it is an effective tool for minimizing unnecesary inventory investment, MRP is also useful in production scheduling and purchasing of materials. The concept of MRP is relatively straightforward. What complicates the application of the technique is sheer magnitude of the data to be processed. The master schedule provides the overall production plan for the final products in terms of month-by-month deliveries. Each of the products may contain hundreds of individual components. These components are produced from raw materials, some of which are common among the components. For example, several components may be made out of the same sheet steel. The components are assembled into simple subassemblies, and these subassemblies are put together into more complex subassemblies, and so on, until the final products are assembled. Each step in the manufacturing and assembly sequence takes time. All of these factors must be incorporated into the MRP calculations. Altough each calculation is uncomlicated, the magnitude of the data is so large that the application of MRP is virtually impossible unless carried out on a digital computer. Material requirements planning is based on several concepts that are implicit in the preceding description but not explicitly defined. These concepts are: 1. Independent versus dependent demand 2. Manufacturing lead times 3. Common use items The distinction between independent demand and dependent demand is important in MRP. Independent demand means that demand for a product is not directly related to demand for other items. End products and spare parts are examples of items whose demand is independent. Independent demand patterns must usually be forecasted. Dependent demand means that demand for the item is related directly to the demand for some other product. MRP is the appropriate technique for determining quantities of dependent demand items. These items constitute the inventory of manufacturing: raw materials, work-in-process, component parts, and subassemblies. That is why MRP is such a powerful technique in the planning and control of manufacturing inventories. The lead time for a job is the time that must be allowed to complete the job from start to finish. There are two types of lead times in MRP: ordering lead times and manufacturing lead times. An ordering lead time for an item is the time required from initiation of the purchase requisition to the receipt of the item from the vendor. If the item is a raw material that is stocked by the vendor, the ordering lead time should be relatively short, perhaps a few weeks. If the item is fabricated, the lead time may be substantial, perhaps several months. XIFor the MRP program to function properly, it must operate on datacontained in several files. These files serve as inputs tothe mrp processor. They are: 1. Master production schedule 2. Bill of materials file 3. Inventory record file The master production schedule is a listing of what end products are to be produced, how many of each product are to be produced and when they are to be ready for shipment. The bill of materials file is used to compute the raw material and component requirements for end products listed in the master schedule. It provides information on the product structure by listing the component parts and subassemblies that make up each productThe inventory record file is referred to as the item master file in a computerized inventory system. The material requirements planning processor operates on the data contained in master schedule, the bill-of-materials file, and the inventory record file. The master schedule specifies a period-by-period list of final products required. The BOM defines what materials and components are needed for each product. The inventory record file contains information on the current and future inventory status of each component. The MRP program computes how many of each componenet and raw material are needed by 'exploding' the product requirements into successively lower levels in the product structure. In chapter four the difference between independent and dependent demand for items is discussed. Product trees, bills of material, and computer files needed for MRP are defined. XII

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