摘要
面对日趋复杂的市场需求,企业如何合理调配有限产能、以实现收益最大化是一个重要的经营决策问题。本文首先比较分析制造业企业与民航为代表的服务业在资源分配、产品市场和服务特征等方面的异同;然后以服务业收益管理理论和方法为基础,构建基于产能约束的制造业企业收益管理概念模型,提出制造企业收益管理基本研究框架,并对其进行定义描述和系统阐释,旨在推动收益管理理论在制造业企业经营决策中的应用。
Faced to increasingly complicated market demand, enterprises how to reasonably allocate the limited capacity and maximize profits is an important decision problem. This paper firstly analysis and compares the similarities and differences between the manufacturing and service industry in resource allocation, product market and service characteristics etc. It constructed a revenue management concept model of manufacturing with capacity restriction based on the existing researches of services industry revenue management, conducts the definition and systematic interpretation, and put forwards the research framework for manufacturing revenue management. It aim to promote the research on manufacturing revenue management.
出处
《财会通讯(中)》
北大核心
2017年第10期69-71,共3页
Communication of Finance and Accounting
基金
国家自然科学基金(项目编号:71371162)资助
关键词
产能约束
收益管理
MTO
Capacity restriction
Revenue management
MTO