Research On Surplus Capacity Management Of Manufacturing Enterprise Based On ABC/M

Manufacturing industry not only is the foundation of a country's prosperity and development but also a very significant part of enhancing comprehensively national strength and becoming the great power of the world.Followed with the new normal period,manufacturing is facing with the double challenges of de-capacity,transformation and upgrading.As a result of this,how to make full use of the surplus capacity of enterprises to optimize the allocation of resource and to enhance the whole benefit is the key of the transformation and upgrading.Under the background,this paper takes surplus capacity management as its research object from the point of view of manufacturing enterprise based on the analysis of previous theories.The main purpose of this paper is to put forward key factors and strategies with which is probable to affect surplus capacity and then to improve capacity utilization of manufacturing enterprise and economic benefits,promoting the development of manufacturing industry ultimately.The method of this paper is a combination of theory study and empirical analysis.Firstly,this paper analyzes the connotation and causes of surplus capacity and current situation of manufacturing surplus capacity,pointing out the problems existed in management of it.Secondly,according to the principle of ABC/M,this paper identifies key factors from four dimensions including product design and development,supplier,internal process and customer,constructing a surplus capacity management framework of manufacturing enterprise.Thirdly,this paper makes quantitative analysis of these key factors,applying the theoretical framework of statistical analysis and AHP with sample data obtained from questionnaire survey.The results show that the internal process optimization has attracted the attention of manufacturing enterprise.Among the specific factors,resource bottlenecks and process redundancy are the decisive factors affecting the management of surplus capacity.Finally,through a specific case,this paper verifies the effectiveness and value of theoretical framework in the surplus capacity management of manufacturing enterprise.The main contribution of this paper consists of two aspects.The first one is that it constructs a surplus capacity management theoretical framework of manufacturing enterprise based on ABC/M.The second one is that it puts forward a way to carry out a full range of surplus capacity management of manufacturing enterprise from four dimensions comprising product design and development,supplier,internal process and customer,which is of a certain reference value for improving the management level of manufacturing enterprise.