A COMPARISON OF LEARNING CURVE ANALYSIS AND MOVING AVERAGE RATIO ANALYSIS FOR DETAILED OPERATIONAL PLANNING*
研究比较了学习曲线分析和移动平均分析在详细零部件层面生产计划中的成本估计效果，发现移动平均分析在多数情况下能提供更准确的短期运营成本估计。
ABSTRACT This study tests the use of learning curve analysis for production planning at the detailed component level under various conditions, represented by factors of product turnover rate, learning rate, variance levels, and planning horizon length. It also presents an alternative to learning curve analysis that considers aggregation of cost data across time. This alternative is periodic revision of standard cost data using moving average forecasts to reflect productivity trends. Results of this study indicate that in most circumstances a moving average analysis can provide better estimates of short‐term, detailed component operations costs than either a learning curve analysis or a standard analysis.