| Summary: | 碩士 === 國立交通大學 === 管理學院碩士在職專班工業工程與管理組 === 92 === Traditionally, searching for the optimize product mix strategy is used Absorption Costing or Contribution margin approach. But these two methods do not consider the influence of constraints. When use Theory of Constraints and Linear-Integer Programming to solve the question of product mix, we have the same result. But Linear-Integer Programming needs more mathematical to be the basis. Hence, it is not easy to be adopted. When using Theory of Constraints to solve product mix, only needs to calculate the product’s 〝throughput per time on capacity constraint’s resource（Throughput/CCR）〞.It will be easy to get the optimize solution of product mix.
Therefore, by using Theory of Constraints applied to product mix, this study probe whether it is effective to product mix strategy. The case use way of Theory of Constraints easily calculate throughput per time on capacity constraint’s resource of each product. To execute product mix strategy of “ Increase rate on higher yield of throughput per time on capacity constraint’s resource and reduce rate on lower yield of throughput per time on capacity constraint’s resource ” makes the factory of the case obtain great progress on making profit.
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