Kısıtlar Teorisine Dayalı En Uygun Birleşik ve Ek Mamul Karması Kararına İlişkin Bir Algoritmanın Geliştirilmesi
Öz
Üretim işletmelerinin en yüksek kârı sağlayan ve üretim sistemlerini ergonomik kullanımına olanak tanıyan en uygun mamul karmasının oluşturulması, karar alıcılar için önemli bir stratejik karar niteliğindedir. Bununla birlikte petrol rafinerileri, kereste, canlı hayvan ürünleri, tahıl ürünleri, maden endüstrisi, kimya endüstrisi, sabun, tütün ve konserve gibi birçok birleşik mamul üreten üretim işletmesinde en uygun birleşik mamul, yan mamul ve ek mamul karmasının oluşturulması çok daha karmaşık bir karar problemidir. Bu sorunun aşılmasında karar alıcılar, birleşik üretim sürecindeki maliyetleri, tüm mamullere ilişkin pazar taleplerini, kaynak kısıtlarını göz önünde bulundurarak en yüksek kâra ulaştıran mamul karmasının belirlenmesini “kısıtlar teorisi” veya “doğrusal programlama tekniği”nden yararlanarak çözümleyebilmektedir.
Kaynakça
- Aryanezhad, Mir-Bahador-Goli ve Komijan, Alireza R. (2004) “An Improved Algorithm for Optimizing Product Mix under the Theory of Constraints” International Journal of Production Research, Vol.42, No.20.
- Fredendall, Lawrence D. ve Lea, Bih-Ru (1997) “Improving the Product Mix Heuristic in the Theory of Constraints” International Journal of Production Research, Vol.35, No.6.
- Goldratt, Eliyahu M. (1990) The Haystack Syndrome. New York: North River Press, Croton-on- Hudson.
- Goldratt, Eliyahu ve M. Cox, Jeff. (2007) Amaç: Sürekli İyileştirme Süreci. Çev: Ayşe Bilge Dicleli. Göz. geç. 2. Baskı. İstanbul: Optimist Yayınları.
- Hsu, Tien-Chun ve Chung, Shu-Hsing (1998) “The TOC-based algorithm for Solving Product Mix Problems”, Production Planning & Control, Vol.9, No.1.
- Lea, Bih-Ru ve Fredendall, Lawrence D. (2002) “The Impact of Management Accounting, Product Structure, Product Mix Algorithm, and Planning Horizon on Manufacturing Preformance, International Journal of Production Economics Vol.79, No.3.
- Lee, Terry Nels ve Plenert, Gerhard (1993) “Optimizing Theory of Constraints When New Product Alternatives Exist” Production and Inventory Management Journal Third Quarter Vol.34, No.3.
- Maday, Clarence J. (1994) “Proper Use of Constraint Management” Production and Inventory Management Journal Vol.35, No.1.
- Luebbe, Richard ve Finch, Byron (1992) “Theory of constraints and linear programming: a comparison” International Journal of Production Research Vol.30, No.6.
- Onwubolu, Godfrey C. ve Mutingi, Michael (2001) “A Generic Algorithm Approach to the Theory of Constraints Product Mix Problems” Production Planning & Control, Vol.12, No.1.
- Patterson, Mike C. (1992) “The Product-Mix Decision: A Comparison of Theory of Constraints and Labor-Based Management Accounting” Production and Inventory Management Journal, Vol.33, No.3.
- Plenert, G. ve (1993) “Optimising Theory of Constraints When Multiple Constrained Resources Exist” European Journal of Operational Research, Vol. 70, No.1.
- Posnack, Alan J. ve (1994) “Theory of Constraints: Improper Applications Yield Improper Conclusions” Production and Inventory Management Journal, Vol. 35, No.1.
- Rahman, Shams-ur (1998) “Theory of Constraints: A Review of the Philosophy and Its Applications” International Journal of Operations & Production Management Vol.18, No.4.
- Sağlam, Necdet, Şengel, Salim ve Öztürk, Bünyamin (2008) Türkiye Muhasebe Standartları Uygulaması: Yorum, Açıklama, Örnekler. 2. Baskı. Ankara: Maliye ve Hukuk Yayınları.
- Souren, Rainer, Ahn, Heinz ve Schmitz, Christian (2005) “Optimal Product Mix Decisions Based on the Theory of Constraints? Exposing Rarely Emphasized Premises of Throughput Accounting, International Journal of Production Research, Vol.43, No.2.
- Tsai, Wen-Hsien, Lai, Chien-Wen ve Chang, J.Celler (2007) “An Algorithm for Optimizing Joint Products Decision Based on the Theory of Constraints” International Journal of Production Research, Vol.45. No.15.
- Üstün, Rifat. (1985) Maliyet Muhasebesi. İstanbul: Bilim Teknik Yayınevi.
- Wang, Jun-qiang, Sun, Shu-dong ve Si, S.B. Yang, Hong-an (2008) “Theory of Constraints Product Mix Optimisation Based on Immune Algorithm” International Journal of Production Research First Published on: 03 May 2008 [http://prod.informaworld.com/smpp/ content~content= a792663921~db=all~order=pubdate (18.08.2008)]
- Wang, Jun-qiang, Sun, Shu-dong ve Si, S.B. Yang, Hong-an (2007) Türkiye Muhasebe Standartları: TMS – TFRS. Ankara: TMSK Yayınları-2.
Kısıtlar Teorisine Dayalı En Uygun Birleşik ve Ek Mamul Karması Kararına İlişkin Bir Algoritmanın Geliştirilmesi
Öz
Kaynakça
- Aryanezhad, Mir-Bahador-Goli ve Komijan, Alireza R. (2004) “An Improved Algorithm for Optimizing Product Mix under the Theory of Constraints” International Journal of Production Research, Vol.42, No.20.
- Fredendall, Lawrence D. ve Lea, Bih-Ru (1997) “Improving the Product Mix Heuristic in the Theory of Constraints” International Journal of Production Research, Vol.35, No.6.
- Goldratt, Eliyahu M. (1990) The Haystack Syndrome. New York: North River Press, Croton-on- Hudson.
- Goldratt, Eliyahu ve M. Cox, Jeff. (2007) Amaç: Sürekli İyileştirme Süreci. Çev: Ayşe Bilge Dicleli. Göz. geç. 2. Baskı. İstanbul: Optimist Yayınları.
- Hsu, Tien-Chun ve Chung, Shu-Hsing (1998) “The TOC-based algorithm for Solving Product Mix Problems”, Production Planning & Control, Vol.9, No.1.
- Lea, Bih-Ru ve Fredendall, Lawrence D. (2002) “The Impact of Management Accounting, Product Structure, Product Mix Algorithm, and Planning Horizon on Manufacturing Preformance, International Journal of Production Economics Vol.79, No.3.
- Lee, Terry Nels ve Plenert, Gerhard (1993) “Optimizing Theory of Constraints When New Product Alternatives Exist” Production and Inventory Management Journal Third Quarter Vol.34, No.3.
- Maday, Clarence J. (1994) “Proper Use of Constraint Management” Production and Inventory Management Journal Vol.35, No.1.
- Luebbe, Richard ve Finch, Byron (1992) “Theory of constraints and linear programming: a comparison” International Journal of Production Research Vol.30, No.6.
- Onwubolu, Godfrey C. ve Mutingi, Michael (2001) “A Generic Algorithm Approach to the Theory of Constraints Product Mix Problems” Production Planning & Control, Vol.12, No.1.
- Patterson, Mike C. (1992) “The Product-Mix Decision: A Comparison of Theory of Constraints and Labor-Based Management Accounting” Production and Inventory Management Journal, Vol.33, No.3.
- Plenert, G. ve (1993) “Optimising Theory of Constraints When Multiple Constrained Resources Exist” European Journal of Operational Research, Vol. 70, No.1.
- Posnack, Alan J. ve (1994) “Theory of Constraints: Improper Applications Yield Improper Conclusions” Production and Inventory Management Journal, Vol. 35, No.1.
- Rahman, Shams-ur (1998) “Theory of Constraints: A Review of the Philosophy and Its Applications” International Journal of Operations & Production Management Vol.18, No.4.
- Sağlam, Necdet, Şengel, Salim ve Öztürk, Bünyamin (2008) Türkiye Muhasebe Standartları Uygulaması: Yorum, Açıklama, Örnekler. 2. Baskı. Ankara: Maliye ve Hukuk Yayınları.
- Souren, Rainer, Ahn, Heinz ve Schmitz, Christian (2005) “Optimal Product Mix Decisions Based on the Theory of Constraints? Exposing Rarely Emphasized Premises of Throughput Accounting, International Journal of Production Research, Vol.43, No.2.
- Tsai, Wen-Hsien, Lai, Chien-Wen ve Chang, J.Celler (2007) “An Algorithm for Optimizing Joint Products Decision Based on the Theory of Constraints” International Journal of Production Research, Vol.45. No.15.
- Üstün, Rifat. (1985) Maliyet Muhasebesi. İstanbul: Bilim Teknik Yayınevi.
- Wang, Jun-qiang, Sun, Shu-dong ve Si, S.B. Yang, Hong-an (2008) “Theory of Constraints Product Mix Optimisation Based on Immune Algorithm” International Journal of Production Research First Published on: 03 May 2008 [http://prod.informaworld.com/smpp/ content~content= a792663921~db=all~order=pubdate (18.08.2008)]
- Wang, Jun-qiang, Sun, Shu-dong ve Si, S.B. Yang, Hong-an (2007) Türkiye Muhasebe Standartları: TMS – TFRS. Ankara: TMSK Yayınları-2.
Toplam 20 adet kaynakça vardır.
Ayrıntılar
| Birincil Dil | Türkçe |
|---|---|
| Bölüm | Research Article |
| Yazarlar | |
| Yayımlanma Tarihi | 1 Ekim 2008 |
| Yayımlandığı Sayı | Yıl 2008 Cilt: 3 Sayı: 2 |