现代企业经营典范或思维挑战与改革(ppt 59页)

现代企业经营典范或思维挑战与改革内容提要：
If something is a limitation it means, by definition, that diminishing it brings a benefit. Otherwise it is not a limitation. This is why that the ERP will bring benefits, when and only when, it diminishes an existing limitation.
It is also obvious that the mere fact that we are dealing with the ERP tells us that we have been living with an existing limitation for quite some time. Now ask yourself how could we live with this limitation? It must be that our customs, our habits, our measurements, our rules, recognize and consider the existence of that limitation.
Let’s assume successful ERP installation occurs; the limitation has been diminished. But what happens if as part of the implementation of the ERP we neglected to address the rules? What happens if we still operate with the old rules, the rules that assume the existence of the limitation.
ERP is a necessary condition, but it’s not sufficient.
To get the benefits we must, at the same time that we install the new ERP, also change the rules that recognize the existence of the limitation. Common Sense.
What is the limitation that the ERP system diminishes?
The limitation that we diminish is the need to act without having all the information. Using the ERP we have at our fingertips all the needed information, no matter how big or diverse our operation is. The ERP provides an Enterprise-Wide Information System.
The ERP substantially diminishes that limitation. But, what about the rules, the habits, the measurements?
經營管理Solutions：
生產(Production)
如何在自己公司成功的複製目標(The Goal)一書的個案？主要的關鍵在於轉變成本觀心態(Cost World Mentality)到產出觀心態(Throughput World Mentality)的能力。此心態的轉變是成功實施Drum-Buffer-Rope(生產規劃機制)與Buffer Management(生產控制機制)的必要條件。
財務與衡量(Finance and Measurements)
目標(The Goal)一書的讀者皆知除非財務方法改變，否則常識無法在工廠常用。以成本會計為基楚的衡量是一大傷害。但是他們可能尚未知傷害的不只是在工廠 --- 對市場，銷售，甚至工程也有深遠的影響。因此我們需要一套財務與衡量方法，將部門績效衡量(效率、投資回收期、產品成本)與公司財務衡量(損益平衡表)調合在一起。 此單元將為以下其他單元的基礎。
工程、產品開發與專案
專案，跟生產一樣，是為了要完成一特定的任務，應用許多資源於許多工作(Tasks)上。然而專案(特別是多專案同時進行)在本質上卻跟生產有許多不同。我們如何在預定的預算與期望達成的專案內容下準時(或提早完成)是本單元要介紹的內容。
配銷與供應鏈(Distribution and Supply Chain)
除了主要事業是零售的公司外，大部分的公司皆忽視配銷。這是重大的錯誤。因為每一公司皆是供應鏈的一環(link)，而且大部分的人也了解祇要最末端客戶沒有買，供應鏈裡就沒有人賺到錢。供應鏈最大的爭議 – 大部份的庫存 – 經常發現是在配銷點。假如一個公司想要成功，高階執行主管必須知道如何對配銷做重大的改善。
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