Activity-Based Throughput Management in a manufacturing company
提出了一个整合基于活动的管理和约束理论的框架,帮助制造经理通过活动分析做出运营决策,并展示了在质量改进、周期管理、投资论证和产品组合优化中的应用。
This paper presents an Activity-Based Throughput Management (ABTM) framework that is based on the premise that attaining the goal of making money through activity analysis must be the main focus of manufacturing businesses. The proposed framework integrates the basic concepts of evolving management philosophies of Activity-Based Management and the Theory of Constraints into a cohesive model. The paper explains the concepts and conventions related to building a visual- (i.e. a process map) and spreadsheet-based ABTM model and thereby provides an operational decision-making framework for manufacturing managers in the modern manufacturing environment. The usefulness of the framework and its underlying model are then demonstrated by developing a number of product and process improvement scenarios, e.g. focused quality improvement, cycle time management, technological investment justification, and optimal product mix.