ミズヤマ ハジメ   MIZUYAMA Hajime
  水山 元
   所属   青山学院大学  理工学部 経営システム工学科
   職種   教授
言語種別 日本語
発行・発表の年月 2001
形態種別 学術雑誌
査読 査読有り
標題 改善計画策定のためのプロフィット展開法
執筆形態 共同
掲載誌名 日本設備管理学会誌
巻・号・頁 29-35頁
著者・共著者 山品 元, 春沢知宏
概要 This paper addresses the issue of planning kaizen activities so that they improve the profit and enhance the value of a manufacturing firm. It is pointed out that the kaizen activity which minimizes the manufacturing costs is not always the most profitable one for the firm, especially in today's uncertain market environment. Instead of the manufacturing costs, a new objective function for prioritizing the candidate kaizen activities is proposed by applying the discounted cash flow method. A simulation-based approach named the profit deployment method is then established, in order to evaluate the expected value of the objective function as well as the associated risk under the possible uncertainty in the market environment. Further, some numerical examples are given to illustrate the advantage of the proposed approach over the traditional one which simply pursues the lowest manufacturing costs.