다단계 생산과정에서 손익분기분석 기반의 경제적 제조,구매 의사결정 = An Economic Make-or-buy Decision with a Break-even Analysis in Multistage Production Processes

다국어 초록 (Multilingual Abstract)

This paper discussed an economic make-or-buy decision problem in multistage production processes. Based on break-even analysis reflecting the demand changes, we proposed a new solution procedure considering a disqualified plan which is known as the worst solution among feasible solutions as well as a consolidation of production stage to find an optimal solution. For formulation, we first assumed production stages are serial, and each stage has input(material or intermediate component) and output(product). Second, there are many intermediate components which can be fabricated or assembled internally, or are purchased from outside suppliers. Last, total production volume is depends on market conditions. We verified and showed clearly the efficiency, usability and comparative loss by a numerical experiment. It is an effective supporting tool for the manager, to respond, and to adapt to the demand changes leading to a controlling production volume.