Дисертації з теми "Reengineering of production"

The main aim of this article is the solution of actual reengineering business process problem of labor intensity calculation, which is carried out at the JSC Nasosenergomash enterprise. The model of the existing process is formed in this work, which analysis allow to identify factors that reduce the effectiveness of the calculation. As a result of the research was formed a renewed model of the updated business process, without revealed faults. The technology, which will allow the reengineering business process is proposed and will lead it to the new model.

Satisfaire le besoin client, tout en réduisant les coûts tel est l'objectif de performance recherché par le pilotage des flux dans une chaîne logistique. Face à l'exigence accrue des consommateurs, l'intensification de la concurrence et l'accélération du changement des marchés, l'entreprise est souvent amenée à modifier en profondeur ses processus afin de s'adapter efficacement à l'évolution de son environnement. L'objet de cette thèse est de proposer une méthodologie de reengineering du pilotage des flux en vue d'améliorer les performances dans une relation client/fournisseur.
Nous étudions le pilotage des flux d'une usine de mécanique (fabrication de moteurs) dans sa relation de fournisseur vers une usine de véhicules. Nous procédons à un reengineering du pilotage des flux en trois étapes. La première, consiste à réaliser un diagnostic de l'existant. La seconde, reconfigure les éléments de la relation client/fournisseur, en s'intéressant à l'élément clé que constitue l'information anticipée sur la demande. La troisième étape procède à la reconception du pilotage des flux du fournisseur. Une problématique importante étudiée est la localisation du point de découplage qui délimite la frontière entre les activités pilotées à la commande et les activités pilotées par anticipation des demandes futures. Nous analysons les éléments influant le point de découplage et proposons une démarche pour le localiser

Satisfaire le besoin client, tout en réduisant les coûts tel est l’objectif de performance recherché par le pilotage des flux dans une chaîne logistique. Face à l’exigence accrue des consommateurs, l’intensification de la concurrence et l’accélération du changement des marchés, l’entreprise est souvent amenée à modifier en profondeur ses processus afin de s’adapter efficacement à l’évolution de son environnement. L’objet de cette thèse est de proposer une méthodologie de reengineering du pilotage des flux en vue d’améliorer les performances dans une relation client/fournisseur. Nous étudions le pilotage des flux d’une usine de mécanique (fabrication de moteurs) dans sa relation de fournisseur vers une usine de véhicules. Nous procédons à un reengineering du pilotage des flux en trois étapes. La première, consiste à réaliser un diagnostic de l’existant. La seconde, reconfigure les éléments de la relation client/fournisseur, en s’intéressant à l’élément clé que constitue l’information anticipée sur la demande. La troisième étape procède à la reconception du pilotage des flux du fournisseur. Une problématique importante étudiée est la localisation du point de découplage qui délimite la frontière entre les activités pilotées à la commande et les activités pilotées par anticipation des demandes futures. Nous analysons les éléments influant le point de découplage et proposons une démarche pour le localiser
Satisfying customer needs while reducing costs is the performance objective of flow management in a supply chain. Faced with increasing consumers requirements, strong competition and quick market changes, companies are often induced to adapt their organizations in order to meet their environment development. This thesis proposes a methodology for reengineering flow control to improve the performance in a customer / supplier relation

Дисертація на здобуття наукового ступеня кандидата економічних наук за спеціальністю 08.00.04 – економіка та управління підприємствами (за видами економічної діяльності). – Національний технічний університет «Харківський політехнічний інститут», Харків, 2020. У дисертаційній роботі розглянуто теоретико-методичні положення антикризового управління вітчизняними машинобудівними підприємствами на основі використання радикальних інструментів перепроектування виробничих процесів. Автор формулює власну наукову позицію щодо характеристики реінжинірингу виробництва в умовах антикризового управління як активного стратегічного методу, що дозволяє оптимізувати виробничі процеси на підприємствах важкого машинобудування та їх об'єднаннях з метою швидкого реагування на прояви кризи та подальшого забезпечення функціонування в умовах кризи. Удосконалено методичні підходи до систематизації виробничих процесів підприємств важкого машинобудування, які розподіляються за видами продукції на кожному етапі виробничого циклу, і дозволяють сформулювати конкретизований перелік основних і допоміжних виробничих процесів та об'єкти реінжинірингу. У дисертації обґрунтовуються методичні положення використання реінжинірингу виробництва на підприємствах важкого машинобудування, що враховують використання засобів концентрації та спеціалізації виробництва та на основі досвіду управління технологічними процесами вітчизняних підприємств, за рахунок чого підвищується ефективність діяльності підприємств важкого машинобудування та їх об’єднань. Сформульовано етапи проекту реінжинірингу виробництва, описано процес моделювання виробничих процесів відповідно до їх ролі у виробничому циклі підприємств важкої промисловості, що спрощує систему управління процесами і знижує витрати на забезпечення процесів. Визначено, що основними можливостями реінжинірингу в подоланні кризи є: поліпшення базових показників діяльності підприємства шляхом оптимізації виробничих процесів, підвищення ефективності виробництва шляхом перепрофілювання логістичних і технологічних процесів, зміна структури основних засобів і оборотних коштів при проведенні концентрації виробництва. Діагностику узагальнених фінансово-економічних показників важкого машинобудування визначають основні об'єкти реінжинірингу виробництва: основні засоби (цехи, виробничі площі, обладнання, нематеріальні активи); технологія виробництва; внутрішня логістика; організація персоналу; система організації постачання сировини. Розроблені полодення реінжинірингу виробництва в умовах антикризового управління дають змогу структурувати інструменти управління кризою, розширюючи їх за допомогою інноваційних підходів. Проект реінжинірингу виробництва передбачає використання концентрації, спеціалізації та диверсифікації на кожному підприємстві та їх об’єднанні, впровадження бережливого виробництва, системи контролю якості та створення технологічних та інженерних центрів. Антикризове управління з використанням реінжинірингу здійснюється шляхом оптимізації виробничих процесів, вдосконалення логістики, запровадження системи мотивації та вдосконалення системи забезпечення персоналом. Сформульовано та обґрунтовано етапи реалізації проекту реінжинірингу виробництва на підприємствах важкого машинобудування. На підготовчому етапі ведеться діагностика та побудова дерева завдань проекту. Фаза впровадження включає в себе процеси моделювання, визначення варіантів проведення концентрації, виявлення та опису ризиків, прогнозування результатів. Фаза впровадження включає зосередження, спеціалізацію та диверсифікацію виробництва, перепроектування процесів, створення систем стимулювання та управління якістю, оптимізацію структури персоналу. Заключний етап представлений розрахунком показників ефективності проекту та порівнянням результатів діяльності з очікуваними. У дисертації проведено оцінку ефективності реалізації проекту реінжинірингу виробництва на підприємствах важкого машинобудування. З’ясовано, що основними факторами успіху є наступні: визначення та розгляд ризику, забезпечення безперервного процесу управління проектами та залучення групи фахівців з різних сфер виробництва, використання інноваційного редизайну виробничих процесів, ефективність використання радикальних інструментів управління кризою для фіксації досягнутих змін. Удосконалено методичні рекомендації щодо систематизації стратегічних цілей проекту реінжинірингу виробництва, які групуються за змістом виконуваних операцій відповідно до визначених об’єктів реінжинірингу та дозволяють адаптувати проект реінжинірингу виробництва для промислових підприємств.
Thesis for the degree of Candidate of Economic Sciences (PhD) in specialty 08.00.04 – economics and management (of economic activity). - National Technical University «Kharkiv Polytechnic Institute», Kharkov, 2019. In dissertation work the theoretical and methodological positions of anti-crisis management of domestic machine-building enterprises based on the use of radical tools of redesigning of production processes are considered. The author formulates his own scientific position regarding the characterization of the reengineering of production in crisis management as an active strategic method, which allows to optimize production processes in heavy engineering enterprises and their associations in order to provide a quick response to the manifestations of the crisis in order to further enable the functioning of the crisis. The methodical approaches to the systematization of production processes of enterprises of heavy engineering, which are distributed according to the types of production at each stage of the production cycle, are improved, and they allow to formulate a concretized list of basic and auxiliary production processes as objects of reengineering. The dissertation substantiates the methodical approaches to the analysis of the patterns of construction and formation of the content content of the model of production reengineering at the enterprises of heavy mechanical engineering, which takes into account the use of tools of concentration and specialization of production and is based on the experience of process management of domestic enterprises, due to which it is possible to adapt the developed model for various enterprises of mechanical engineering and their associations using certain stages of the project of reengineering of production va modeling of production processes in accordance with their role in the production cycle of heavy machinery enterprises, which simplifies the process management system and reduces the cost of providing processes. There is determined that the core capabilities of reengineering in the crisis overcoming are: improving the basic performance of the enterprise by optimizing its production processes, improving production efficiency by redesigning logistics and technological processes, changing the structure of fixed assets and working capital in carrying concentration of production. The diagnosis of generalized financial and economic indicators of heavy engineering industry determine the main objects of reengineering the production:fixed assets (workshops, production space, equipment, intangible assets); production technology; internal logistics; organization of personnel; system of organization of raw material supply. The developed model of reengineering of production in crisis management enables structured crisis management tools, extending them through innovative approaches. Model reengineering of production involves the use of concentration, specialization and diversification within the association and each company separately, implementation of lean production, quality control systems and the creation of technological and engineering centers. Crisis management using reengineering is carried out by optimizing production processes, improving logistics, introducing a system of motivation, and improving the personnel supply system. The stages of implementation of the project of reengineering of production at heavy machinery enterprises were formulated and substantiated. At the preparatory stage, the company's diagnosis and construction of the project objectives tree are underway. The implementation phase includes modeling processes, determining options for conducting concentration, identifying and describing risks, forecasting results. The implementation phase involves concentrating, specializing and diversifying production, re-designing processes, creating incentive systems and quality management, optimizing staffing structure. The final stage is presented by the calculation of the project's performance indicators and the comparison of the performance with the expected. The paper assessed the efficiency of project implementation reengineering of production at enterprises of heavy engineering associations using the calculation of discounted cash flow, net present value, profitability index and internal rate of return. It is possible to find out what are the main factors of success: determination and consideration of risk exposure, ensuring a continuous process of project management and engagement group of specialists from different spheres of production, the use of innovative redesign of manufacturing processes, efficiency of use of radical crisis management tools for fixing achieved change. The methodical provision of crisis management by industrial enterprises is improved on the basis of the developed model of reengineering of production by expanding the functionality methods for optimizing production processes and interprocess relations, concentration and specialization of production. For the developed model, the means of implementing the strategic objectives of the project of reengineering of production are systematized, in accordance with the system approach in grouping executed operations in terms of content and objects, which allows to monitor and coordinate the implementation of strategic objectives at all stages of the project reengineering production.

Дисертація на здобуття наукового ступеня кандидата економічних наук за спеціальністю 08.00.04 – економіка та управління підприємствами (за видами економічної діяльності). – Національний технічний університет «Харківський політехнічний інститут», Харків, 2019. У дисертаційній роботі розглянуто теоретико-методологічні положення антикризового управління вітчизняними підприємствами машинобудування, що ґрунтуються на використанні радикальних інструментів перепроектування виробничих процесів. Сформульовано власну наукову позицію щодо характеристики реінжинірингу виробництва в антикризовому управлінні як активного стратегічного методу та удосконалено методичні підходи до систематизації виробничих процесів підприємств важкого машинобудування. У дисертації обґрунтовані методичні підходи до аналізу закономірностей побудови та формування змістовного наповнення моделі реінжинірингу виробництва на об’єднаннях підприємств важкого машинобудування, яка враховує використання інструментів концентрації та спеціалізації виробництва. Систематизовано засоби реалізації стратегічних цілей проекту реінжинірингу виробництва, з групуванням виконуваних операцій за змістом і об’єктами, що дозволяє відслідковувати і координувати виконання стратегічних цілей на всіх етапах проекту реінжинірингу виробництва.
Dissertation for the degree of Candidate of Economic Sciences, speciality 08.00.04 – Economics and Management of Enterprises (by types of economic activity). – National Technical University "Kharkiv Polytechnical Institute", Kharkiv, 2019. In dissertation work the theoretical and methodological positions of anti-crisis management of domestic machine-building enterprises based on the use of radical tools of redesigning of production processes are considered. The author formulates his own scientific position regarding the characterization of the reengineering of production in crisis management as an active strategic method, which allows to optimize production processes in heavy engineering enterprises and their associations in order to provide a quick response to the manifestations of the crisis in order to further enable the functioning of the crisis. The methodical approaches to the systematization of production processes of enterprises of heavy engineering, which are distributed according to the types of production at each stage of the production cycle, are improved, and they allow to formulate a concretized list of basic and auxiliary production processes as objects of reengineering. The dissertation substantiates the methodical approaches to the analysis of the patterns of construction and formation of the content content of the model of production reengineering at the enterprises of heavy mechanical engineering, which takes into account the use of tools of concentration and specialization of production and is based on the experience of process management of domestic enterprises, due to which it is possible to adapt the developed model for various enterprises of mechanical engineering and their associations using certain stages of the project of reengineering of production va modeling of production processes in accordance with their role in the production cycle of heavy machinery enterprises, which simplifies the process management system and reduces the cost of providing processes. There is determined that the core capabilities of reengineering in the crisis overcoming are: improving the basic performance of the enterprise by optimizing its production processes, improving production efficiency by redesigning logistics and technological processes, changing the structure of fixed assets and working capital in carrying concentration of production. The diagnosis of generalized financial and economic indicators of heavy engineering industry determine the main objects of reengineering the production:fixed assets (workshops, production space, equipment, intangible assets); production technology; internal logistics; organization of personnel; system of organization of raw material supply. The developed model of reengineering of production in crisis management enables structured crisis management tools, extending them through innovative approaches. Model reengineering of production involves the use of concentration, specialization and diversification within the association and each company separately, implementation of lean production, quality control systems and the creation of technological and engineering centers. Crisis management using reengineering is carried out by optimizing production processes, improving logistics, introducing a system of motivation, and improving the personnel supply system. The stages of implementation of the project of reengineering of production at heavy machinery enterprises were formulated and substantiated. At the preparatory stage, the company's diagnosis and construction of the project objectives tree are underway. The implementation phase includes modeling processes, determining options for conducting concentration, identifying and describing risks, forecasting results. The implementation phase involves concentrating, specializing and diversifying production, re-designing processes, creating incentive systems and quality management, optimizing staffing structure. The final stage is presented by the calculation of the project's performance indicators and the comparison of the performance with the expected. The paper assessed the efficiency of project implementation reengineering of production at enterprises of heavy engineering associations using the calculation of discounted cash flow, net present value, profitability index and internal rate of return. It is possible to find out what are the main factors of success: determination and consideration of risk exposure, ensuring a continuous process of project management and engagement group of specialists from different spheres of production, the use of innovative redesign of manufacturing processes, efficiency of use of radical crisis management tools for fixing achieved change. The methodical provision of crisis management by industrial enterprises is improved on the basis of the developed model of reengineering of production by expanding the functionality methods for optimizing production processes and interprocess relations, concentration and specialization of production. For the developed model, the means of implementing the strategic objectives of the project of reengineering of production are systematized, in accordance with the system approach in grouping executed operations in terms of content and objects, which allows to monitor and coordinate the implementation of strategic objectives at all stages of the project reengineering production.

Thesis (MScEng)--University of Stellenbosch, 2002.
ENGLISH ABSTRACT "The environment sets many new requirements and SMEs can reactively adapt or they can design themselves to affect and operate in the environment as effective as possible. " - Trade and Industry Minister Alec Erwin (2000). The objective of this thesis is to assess how applicable transformation methodologies (essentially a design process) are to South African small and medium manufacturing enterprises (SMEs). Enterprise Engineering was chosen as the reference discipline for this study. Enterprise Engineering is an emerging discipline that draws upon a wide variety of reference disciplines as a foundation. Transformation from an Enterprise Engineering perspective is considered as a rigorous engineering approach through careful planning to transform an enterprise from a current state to desired future state. Two methodologies from the Enterprise Engineering discipline were chosen, and their applicability to serve as transformation methodologies was assessed for South African manufacturing SMEs. The thesis starts by stating the thesis objective, problem statement, approach followed, limitations of the research and thesis outline. Global competitive trends for nations and manufacturing enterprises are then discussed. The current South African environment for manufacturing SMEs is reviewed in order to better understand the specific needs for transformation. Current literature on the reference disciplines of Enterprise Engineering is introduced to establish a sound foundation for understanding the transformation concepts. Transformation, Enterprise Engineering methodologies and the type of transformation that each methodology presents are defined, and some important concepts of the methodologies are discussed and evaluated against prevailing South African practices. A pre-transformation assessment method is established to help in the decision process of whether a SME should go ahead with transformation at all, and if so, what the extent and type of transformation approach should be. An application for each of the two transformation methodologies is done. The Transform Enterprise Methodology was applied at a small manufacturer of microwave components for the electronic warfare industry, and the Master Planning methodology was applied to a business unit that specialises in rapid product development. The results of the applications are included in this report. Lessons learnt and conclusions drawn are presented in the sections following.
AFRIKAANSE OPSOMMING: "Die omgewing stel baie nuwe vereistes en klein en medium ondernemings kan reaktief aanpas of hulle self herontwerp om die omgewing te beinvloed en om so effektief as moontlik daarin te werk. " - Handel en Nywerheid Minister Alec Erwin (2000). Die doewit van die tesis is om te bepaal hoe toepasbaar transformasie metodologië is tot Suid Afrikaanse klein en medium vervaardiging ondernemings. Ondernemings Ingenieurswese is gekies as verwysings disipline vir hierdie studie. Ondernemings Ingenieurswese is 'n opkomende disipline wat gebaseer is op 'n wye verskeidenheid verwysings disiplines. Transformasie vanuit 'n Ondernemings Ingenieurswese oogpunt kan beskou word as 'n werksintensiewe ingenieurs benadering om 'n onderneming te transformeer van 'n huidige tot 'n toekomstige begeerlike toestand in ooreenstemming met 'n plan. Twee metedologië vanuit die Ondernemings Ingenieurswese disipline is gekies, en hulle toepasbaarheid om as transformasie metedologië gebruik te word is bepaal vir Suid Afrikaanse klein en medium vervaardiging ondernemings. Die tesis begin deur die tesis doelwit, probleem stelling, benadering gevolg, begrensing van die navorsing en oorsigtelike skema te gee. Globale kompeterende tendensies vir nasies en vervaardinging ondernemings word daarna bespreek. Die huidige omgewing vir klein en medium vervaardiging ondernemings in Suid Afrika word dan beskou. Dit word gedoen om beter te verstaan wat die spesifieke behoeftes vir transformasie is. Huidige literatuur oor Ondernemings Ingenieurswese verwysmgs disiplines word bekend gestelom 'n goeie fondasie daar te stel vir begrip van transformasie konsepte. Transformasie word gedefinieer en twee tipes transformasie metedologië word bekendgestel. Die belangrikste konsepte van die twee metedologië word dan bespreek en geevalueer teen algemene Suid Afrikaanse werkpraktyke. 'n Pro-transformasie evalueerings metode is opgestel om te help met die besluitneming of daar voortgegaan moet word met transformasie in 'n onderneming, en indien wel, watter tipe metedologie gebruik moet word en wat die omvang van transformasie moet wees. Toepassings van beide metedologië is gedoen. Die Transformeer Onderneming Metedologie is toegepas op 'n klein vervaardiger van mikrogolf komponente vir die elektroniese oorlog industrie, en die Meester Plan metedologie is toegepas op a besigheids eenheid wat spesialiseer in pas komponent vervaardiging.

Thesis „Production Process Analysis in Selected Enterprise” is focused on specific production processes especially their description, possible changes and subsequent evaluation of impact of changes. It includes theoretical bases for production processes, their improvements and investments to production processes. Moreover there are included methods of investment business evaluation and mathematical modeling. Selected company and specific selected process that theoretical methods are applied upon in Maple is in practical portion.

L'objet d'étude de notre thèse correspond au groupe professionnel des ingénieurs brésiliens face aux transformations politiques et économiques menées au Brésil dans les années 1990 et 2000, notamment l'introduction des politiques néolibérales et de la restructuration productive. La thèse analyse comment les différentes fractions du groupe professionnel ont été touchées par ces transformations et comment ses distinctes organisations d'intérêt ont agit dans la conjoncture politique.D'un coté, la thèse montre comment la combinatoires des politiques d'ouverture commerciale, de déréglementation financière, de privatisations et de reforme de l'État sont liées à l'augmentation de la participation du secteur privé dans l'économie et à la croissante dépendance financière, technologique et patrimoniale du pays envers l'extérieur. D'autre par, la thèse suggère que les politiques de déréglementation du marché de travail, de réforme du système de retraites et de focalisations des dépenses sociales de l'État ont eu un effet sur le groupe professionnel : il y a une croissante tendance d'individualisation de la gestion de la carrière et du bien-être. A partir d'une étude quantitative avec des ingénieurs et qualitative entre ceux et leurs organisations d'intérêt, notre thèse est ciblée sur l'analyse de l'évolution historique et politique du groupe professionnel. Elle part, dans un premier moment, de la description de la littérature qui porte sur les organisations d'intérêt des ingénieurs dans les années 1970 et 1980 et analyse, dans un deuxième moment, la façon dont ces organisations ont agit dans la conjoncture politique des années 1990 et 2000. La thèse fait également une analyse exploratoire des profils politiques des ingénieurs des entreprises étatiques, en particulier la Petrobras, en les comparant directement avec les transformations dans leurs rapports de travail. D'une manière plus générale, notre thèse soutient que la dynamique des luttes macrosociales a une influence considérable sur le positionnement politique des différentes fractions du groupe professionnel et de ses organisations d'intérêt
This thesis analyses Brazilian engineers professional group in the context of the neoliberal policies and of the productive restructuring. It studies how the fractions of the professional group have been affected by these structural transformations and how their different political organizations have reacted in the political conjuncture.On one hand, the thesis shows how the combination of opening up the economy,privatization, States' reform and financial liberalization could raise private sector activities and Brazilian economic dependence. This thesis describes how both transformations have been qualitatively touched engineers activities. On the other hand, it suggests that the liberalization of labor market, the reform of the public retirement system and the policies of focusing State social investments have had an effect on the professional group: a trend towards an individual career and well being management.Through quantitative analyses amongst engineers and qualitative studies among them and their interest organizations, the thesis focuses on analyzing the evolution of political history of the professional group. First, it describes the literature which shows the Brazilian engineers interest organizations during the 1970s and 1980s. Second, it studies in depth how these organizations have acted in the political context of the 1990s and early 2000s.This thesis also makes an exploratory analysis of the political profiles of the engineers of state companies, particularly Petrobras, in direct comparison with the changes occurring in their labor conditions. In general, the thesis argues that the dynamics of the macrosocial conflicts carries considerable weight in the political positioning of the different fractions of the professional group and its interest organizations

碩士
中原大學
工業與系統工程研究所
101
In the face of recession environment and competitive pressure, companies start to take actions on reducing capital expenditures and downsizing manpower. Nevertheless, if the demand continues to decline and companies fail to make the breakthrough, they may explore themselves to a very high degree risk of bankrupt. This research considers a case company that faces large demand fluctuations and rush orders caused by the recession environment. In order to increase the company’s competence, the case company not only continues to create innovative products, but also performs production department process reengineering to improve the on-time delivery rate. The case company uses the monthly, weekly and daily reports to coordinate and negotiate processes among production, inventory and sales. Further, the case company selects key performance indicators to verify the feasibility of this research. The results show that the case company improves the on-time delivery rate from 80% to 92% through setting up a new director for production department. Finally, this study discusses managerial implications and makes conclusions and future research.

碩士
逢甲大學
經營管理碩士在職專班
96
With the era of progress and the development of production operation, industry competition is growing fierce nowadays and how to promote production rate is a major consider factor in corporation competition and survival. This thesis is based on case study. The main purpose of it is to explore the operation process of aluminum window and the proposals of process improvement from competitive strategies, and anticipate to acquire fluency of process operation and production performance. In the analysis method of process improvements, we must evaluate a wide variety of factors from process and manufacturing schedule at first. Secondly, making use of activities relation diagram and balance of product line to proceed facilities improvements and production promotion. After proceeding researches and analysis of this case company, we propose the following conclusions: 1. The case company has had competitive strategies that are producing efficiency and customer response. Producing efficiency could make the case company to acquire lower cost, that’s the difference in the cost. Customer response could make the case company to create difference in customer service. 2. The proposals of this thesis in process improvements could acquire the following performance: (1) To eliminate the flow back situation and make the distance of material delivery less than 8.7 meter. (2) By the increasing of fluency in operation process and space usage of operation field, it could make working comfortable and ensure personnel safety. (3) The daily production could promote from 116 units to 175 units.

碩士
東吳大學
會計學系
91
Abstract Title: The Study Of Processes Reengineering In Production Of Individual Income Tax. Author: Chung, I-Hsien Advisor: Lin, Suming, Ph.D.; Ma, Chia-Ying, Ph.D. Month/Year: July 2003 Consolidated income tax has close relation with people’s daily life. Everyone is concerning about and highly expecting the efficiency of the tax administration. On the other hand, many problems have shown after empirical inspection for several years. Therefore, the claim process and its system revolution become the most important subjects of the current tax system. This work starts from the deep understanding of past execution problems and concludes the possible ways of implication of the audit process. One main step, the operation of audit, is detailed analyzed in the paper. It has been re-designed because of more cases but the less human source of the administration. It not only solves the problem of increasing quantity bust also low efficiency. The important finding of this contents are listed below: 1. Current status: (1) As a whole, the invalidity exists in multi inspection and taxation. (2) The amount of the process increases but the amount of the assessment decreases. It raises the question about the value-added of the inspection case by case. The more complete information held by taxpayers, the less benefit of the inspection. (3) Half of the human resource of the tax administration devoted to the cases which assessment under 5%; it creates the dilemma between “equity” and “efficiency”. (4) After taxation, high percentages of taxpayers ask for correction. It shows the low efficiency of the quantitative process. 2. Process refinement: (1) Two kinds of improvement ways, all-inclusive return-sampling-for-audit and partial return-sampling-for-audit are offered in the paper. Under the assumption of the same number of the cases, the first one loses much tax income but gains more benefits from saving human resource and the capitalized cost of the society. (2) For the goal of raising the welfare of the people, lessening the working pressure of the officials and learning environments, we could choose less percentage of the samples of the all-inclusive return-sampling-for-audit system. Conclusion: 1.From 2000, every tax administration uses the simplified inspection process to lessen the burden of the officials and the problem related to 0.45 million taxpayers` pennyworth assessment. Till now, this way works well and is still applicable in a short time. 2.From the long-term view, the best way is to use “sampling only once and investigation only once” as the principle of the all-inclusive return-sampling-for-audit system. It has matches the goals of the tax system, such as fairness, efficiency, simplification and so on. For the case of Taipei city in 2000, it could save NT＄130 million of human sources cost per year. 3.This work suggests to use two improvement ways, “the comprehensive simplification of operating procedures” and “the all-inclusive return-sampling-for-audit system” to have these results. (1) return-sampling-for-audit: By using the case selection to pick up the more beneficial cases, the concern of “every case is inspected” has been removed. In addition, it also avoids the huge cost for studying if taxpayers claim their tax correctly and money is right or not. (2) simplification of operating procedures: By the way of “sampling only once and investigation only once”, we could improve the administrative efficiency. 4.According to the evaluation of all improving methods, we realize the advantages of the “all-inclusive return-sampling-for-audit system” in lessening the society capital cost and inspection human resource. It is necessary to use such system when concerning about the declaration. The enforcement of this system studied in the paper is the constructing thinking way of advance of processes reengineering in production of individual income tax. KEYWORDS：individual income tax, production, processes reengineering, simplification of operating procedures, return-sampling-for-audit, human sources cost, fairness, efficiency

碩士
南臺科技大學
高階主管企管碩士班
104
Conventional industries still encountered 3 management difficulties on production arrangement schedule, production working report, as well as the generation mode of productive statistics forms. This study took the Y company as an example, investigating the processing improvements in managements. For the production arrangement schedule, we first analyzed the mode and content of manufacturing assignment, and then modified the steps and clarified scheduling of working assignment. The explicit appointments so obtained would be easily integrated into production reporting system. For the production working report, the Y company’s shortcomings on information management were investigated by joining ERP system, BPR method as well as APP program. In this study, we proposed a solution strategy, i.e., proceeding a production process reengineering and integrating a real-time reporting platform. In more detail, we used the cloud theory model to construct a company’s private cloud system, which was integrated with APP program and applied to smart devices. The real-time reporting platform was also mediated into Y company’s established information management system, and then, an information optimization model was established, in which the production working report would become more explicit, real-time, and correct. For the generation mode of automatically productive statistics forms, the relative contents in the assignment schedule forms were re-integrated by BPR method and IE modifications. The mediated real-time reporting platform was linked to Y company’s information management system, and then an information optimization model was integrated. Accordingly, the manufacturing reporting and product quality reporting forms would be transparently proceeded and calculated, in which can overcome the previous inconvenience and statistical difficulties by traditional hand writing. The solution and strategies proposed in this study would be beneficial for the management system designer on the planning and scheduling of working report forms. Additionally, the APP integration into smart devices would be helpful for managers to instantly supervise the production progress whenever and wherever in a cloud network system.

D.Phil.
The new millennium brought its own pressures to bear on organisations insofar as competitiveness and profitability is concerned. Globalisation required businesses to become more competitive through the elimination of waste, reducing costs and improving general business processes. The improvement of business processes has been around since the early 1990’s, but due to a number of factors organisations were wary of change. The major reasons were that the methodologies that were available were abused when business processes were investigated for possible improvement. Organisations utilised the available methodologies to achieve cost savings in the most obvious place, staff reductions. Before the advent of globalisation it was sufficient, but after globalisation more is expected from organisations. The security exchanges place undue pressure on organisations to perform with higher profit expectations. Customers were demanding better and cheaper products from organisations. Shareholders had higher expectations for the monies invested in an organisation. A consequence of the downsizing of organisations was that the value added by organisations was shrinking. Employees, shareholders and customers felt cheated. Business leaders were questioning the existing methods in which production were undertaken. The management of large conglomerates, multinationals and even small business was yearning for improvements. In the global economy organisations were looking to expand their market share. Many achieved it through mergers or takeovers. The organisations that were taken over were in some instances not on the same standards of performance as the parent company. Quick results were required to assure a reasonable return on investment for the parent organisation. Business leaders and consultants ran out of ideas how to achieve the return on investment required. Many of the organisations returned to the tried and trusted methodologies of improvement. The researcher was requested by ASSA ABLOY Southern Africa to assist them in achieving lean status through the implementation of recognised improvement methodologies. iii The research of the methodologies of BPR, lean production, lean techniques, Quality management six-sigma and associated methodologies were undertaken. The purpose was to determine whether the theories remained valid in the 21st century. The reason was that some of the methodologies were developed during the 1900’s and were improved upon during the 1990’s. The main thrust of the study was the need for improvements where processes were neglected for a long period of time. In instances as described, a need for radical interventions becomes necessary. The methodology of BPR was investigated to establish the relevancy of the methodology in the global environment. Even though the methodology was developed in the 1990’s it was still an authoritative methodology. The methodology delivered the necessary radical improvements that can aid an organisation in becoming more competitive. The correct application of the methodology by an organisation can produce the desired results. The study of the methodology produced clear procedures that had to be followed for the success of an improvement project. The conclusion from the study of the literature was that the methodology could be applied to ASSA ABLOY Southern Africa. To achieve it certain modifications had to be made to the methodology. As the study progressed it became apparent that the methodology of BPR will be insufficient to achieve lean status. Therefore the methodology of lean production was studied in combination with BPR. The methodology of lean production demands that an organisation eliminate waste and reduce cost. The single most important source of waste and cost is the holding of inventory. The holding of excess inventory masks the real reasons why an organisation is not performing well. It is that the organisations processes are dysfunctional. Different classes of waste were identified during the research as well as the costs that are incurred as a result. Different strategies were identified to prevent the wastes and cost to occur or at least minimise it. The lean methodology identified a number of other methodologies that could be utilised to achieve lean status. The methodologies of Kaizen, Kanban, standardisation, small batch production and many others were identified. iv The methodologies focussed on inventory, capacity, facilities and labour. The conclusion was arrived at that it was an authoritative set of methodologies. Most of the methodologies originated from Japan. It became apparent that the management of quality was very important to be competitive. Inferior quality was major contributors towards waste and cost. A number of methodologies were investigated. In some instances the research postulated the fact that a combination of the methodologies studied was better suited to the achievement of lean status. The researcher applied the methodologies to the case study of ASSA ABLOY South Africa and spectacular improvements were achieved. Even though lean status was not achieved by the organisation during 2006 and 2007 they are well on their way to do so. The only prerequisite is that ASSA ABLOY Southern Africa remains true to the methodologies and apply them diligently.

碩士
國立彰化師範大學
會計學系企業高階管理
98
In recent years, because of the global economic downturn, the domestic industry is encountering more and more difficulties in fierce competition and hardship of adapting to this rapidly changing environment. When facing the rapidly changing markets, product innovation and diversified technology,shortened product cycles, the division of labor and the competitive pressures of globalizatio enterprises are eager to find solutions. In addition to westward expansion of production capacity and increasing market share, Business Process Reengineering (BPR) is one effective way to increase competitiveness and to evaluate companies' existing production processes so that decision makers can fully grasp the internal and external environment changes, thus they are able to effectively make decisions by realignment of organization and production processes; and in the end, to achieve enterprises' goal of continual growth in production performance.In this research, Guo-Jen High Frequency Heat Treatment Company is used as a case study. This company has been able to maintain its leading role in view of market share, but its profit and sales has been declining year after year. To make a breakthrough and to improve the current situation, the researcher conducted this study. Therefore,the purpose of this study is, through the case study of a high frequency heat treatment company, to understand, assess, and diagnose the existing production processes followed by a further research for a way to reengineer its operation process and the introduction of a new procedure.Hopefully, these changes can bring about the reduction of standby time and a smaller waste of human resources, an improvement in operational performance,and then result in the establishment of a "high-frequency heat treatment of metal production process reengineering" case so as to provide the industry thepractical implementation of process reengineering. Important conclusions of this study are as follows:First, an increase of on-site dispatchercan benefit process control.Second, setting the on-site inspectors helps quality control at all times. Third, effective enhancement of the utilization rate of machines to avoid long standby time is necessary. Fourth, the establishment of the report system of daily production is effective in controlling production progress. Keywords: production management, process reengineering, high frequency heat treatment

碩士
國立中興大學
高階經理人碩士在職專班
101
The aim of this research is to investigate on how to improve customization production process reengineering through case study and try to obtain commercial advantage in the competitive market. The business process reengineering methods in this research mainly use P-Q Analysis, From-to Diagramming Analysis, Assembly Process Analysis and Quality Control Performance Measurement. With the implementation of the proposed business process reengineering, this research has successfully produced the following results: 1. an efficiency improvement of 32.7% with newly improved allocation of machinery and equipment on site of production lines; 2. by utilizing a U-shaped machinery line-up, the allocation of labor force is reduced to 17 personnel; 3. the defective rate is decreased to 4.36%. The in-depth result analysis in this study offers the case company a comparison of before and after adopting the customization production process reengineering and provides related suggestions.

碩士
國立高雄第一科技大學
運籌管理所
94
The study of process reengineering was started in 1990. Besides the emphasis of reducing business cycling time to meet market requirement, some researchers suggested the implementation of “Business Process Owner” to develop a customer- oriented process, and further to strengthen the cooperates’ foundation of growing competitiveness. This research provides a case study on the internal logistics within a specific production factory. After comprehensively reviewing relevant publications, a model and procedures for process reengineering is achieved. During this research, some reengineering methodologies were implemented to improve the response to questions addressed by process customers, and the ARIS toolset was utilized to compare the differences between fore and post phases of reengineering regarding the process structuring and modeling aspects. Based on the results obtained by ARIS, a more than 20% of improvement was reached with the utilization of three sub-process, and revealed the disadvantage insides the architecture of organization. Also with the experience obtained from the case study, this research concluded a principle for setting the “Business Process Owner” and a method of valuation for process reengineering for business coordination.

Дмитренко О. К. Організація реінжинірингу на експортноорієнтованому підприємстві ПАТ "Запоріжсталь" : кваліфікаційна робота магістра спеціальності 073 "Менеджмент" / наук. керівник Н. М. Коваленко. Запоріжжя : ЗНУ, 2020. 111 с.
UA : Кваліфікаційна робота магістра: 111 с., 16 рис., 31 табл., 2 додатки, 50 джерел. Предмет дослідження: теоретичні та методологічні засади реінжинірингу бізнес-процесів промислового підприємства. Об’єкт дослідження: металургійне підприємство ПАТ «Запоріжсталь». Мета роботи: розроблення комплексу заходів із реінжинірингу бізнес-процесів на ПАТ «Запоріжсталь», спрямованих на підвищення ефективності його діяльності та зміцнення конкурентних переваг. Методи дослідження: системний, аналітичний, економіко-математичний. Під час написання роботи було досліджено теоретичні засади реінжинірингу бізнес-процесів на промисловому підприємстві, визначено сутність та зміст реінжинірингу бізнес-процесів, розглянуто механізм організації та реалізації проектів з реінжинірингу, досліджено методології моделювання бізнес-процесів діяльності підприємства, проведено організаційно-економічну характеристику діяльності та проаналізовано фінансово-економічний стан ПАТ «Запоріжсталь», наведено характеристику основних інвестиційних проектів ПАТ «Запоріжсталь» з реінжинірингу бізнес-процесів, визначено ефективність інвестиційного проекту з реконструкції доменної печі № 3 та запропоновано заходи з реінжинірингу бізнес-процесів на підприємстві.
EN : Master's thesis: 111 pages, 31 tables, 16 drawings, 2 attachments, 50 sources. Subject of research: theoretical and methodological principles of reengineering business process of industrial enterprise. Object of research: PJSC «Zaporizhstal». Purpose of thesis: development of a complex of actions from reengineering of the business processes of PJSC «Zaporozhstal» directed to increase the efficiency of activity and strengthening of competitive advantages. Research methods: systematic, analytical, economic and mathematical. When writing work it was investigated theoretical bases of reengineering of business processes at the industrial enterprise, the essence and content of reengineering of business processes are defined, the mechanism of the organization and implementation of projects on reengineering is considered, it is investigated methodologies of modeling of business processes of activity of the enterprise, is carried out organizational economic characteristics of activity and are analysed a financial and economic condition of PJSC Zaporozhstal, is given characteristic of the main investment projects of PJSC Zaporozhstal from reengineering of business processes, are defined efficiency of the investment project on reconstruction of blast furnace No 3 and it is offered actions on reengineering of business processes at the enterprise.