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首页> 外文期刊>Industrial Engineering Letters >Improving Production Planning and Control through the Application of Breakeven Analysis in Manufacturing Firms in Nigeria
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Improving Production Planning and Control through the Application of Breakeven Analysis in Manufacturing Firms in Nigeria

机译：通过盈亏平衡分析在尼日利亚制造企业中的应用改善生产计划和控制

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The study was on Improving Production Planning and Control through the Application of Breakeven Analysis in Manufacturing Firms in Nigeria. Manufacturing in Nigeria cannot be left out of the global connectivity in technological breakthrough of our time. Ideals, policies and procedures for achieving global connectivity very often lead to business effectiveness and efficiency. In production planning and control, tools for achieving success are varied. Today manufacturing firms in Nigeria are almost extinct. Poor planning and control of productive systems arise and make operations less efficient. Manufacturing firms fail as a result of operational inefficiency and ineffectiveness. The problem of the study therefore was the incessant closure of manufacturing firms in Enugu urban, Nigeria. The study sought to ascertain the practical application of breakeven analysis in production planning and control; to determine the relationship between the application of breakeven analysis in production planning and control and the frequency or rate of meeting due dates; to ascertain the relationship between the application of breakeven analysis in production planning and control and profit generation and to ascertain the relationship between the application of breakeven analysis and the generation of scrap in manufacturing firms. The study was conducted using the survey approach. The area of study was Enugu Urban, Nigeria; the idea of choosing Enugu Urban being the growing clusters of firms or industrial parks in urban areas in Nigeria. Two sources of data were utilised in the study: they included primary and secondary sources. The primary sources were personal interview and the administration of questionnaire to the CEOs or managers in-charge of production planning and control in the affected firms. Out of a population of 300 manufacturing firms including block industries, 171 firms were sampled. The sample size of 171 was chosen after applying the Taro Yamane formula for the determination of adequate sample size. Out of 171 firms sampled 150 firms returned the questionnaire accurately filled; that gave 88 percent response rate. The close-ended questionnaire was utilised. The validity of the instrument was tested using content analysis and the result was good. The reliability was tested using the Cronbach’s alpha reliability coefficient. It yielded a reliability co-efficient of 0.82 which was also good. The data were analysed using frequency tables, and simple percentages. The hypotheses were tested using Chi-square test of independence and the contingency table. It was found that a significant relationship existed between application of breakeven analysis and scrap generation; that breakeven analysis could be applied in production planning and control to improve on due dates, profit and to reduce scrap generation. It was concluded among others that the application of breakeven analysis was more likely to lead to efficiency, profit generation, scarp reduction and meeting of due dates. It was recommended that beakeven analysis should be taught in secondary schools and that it should be applied in the short run by manufacturing firms; and that block industries should be more conscious in the application of breakeven analysis in production planning and control.
机译：该研究旨在通过在尼日利亚的制造企业中应用盈亏平衡分析来改善生产计划和控制。在我们这个时代的技术突破中，不能排除尼日利亚的制造业不受全球连通性的影响。实现全球连通性的理想，政策和程序通常会带来业务有效性和效率。在生产计划和控制中，实现成功的工具多种多样。如今，尼日利亚的制造企业几乎已经灭绝。生产系统的计划和控制不当，使运营效率降低。制造公司由于运营效率低下和效率低下而失败。因此，研究的问题是在尼日利亚的Enugu urban中不断关闭制造公司。该研究试图确定盈亏平衡分析在生产计划和控制中的实际应用;确定盈亏平衡分析在生产计划和控制中的应用与到期日的发生频率或比率之间的关系;确定盈亏平衡分析在生产计划和控制中的应用与获利之间的关系，并确定盈亏平衡分析在制造企业中的应用与废品产生之间的关系。该研究使用调查方法进行。研究领域是尼日利亚的Enugu Urban;选择Enugu Urban的想法是尼日利亚城市地区企业或工业园区的成长集群。该研究使用了两种数据来源：它们包括主要和次要来源。主要来源是个人访谈和向受影响企业负责生产计划和控制的首席执行官或经理进行问卷调查。在包括区块行业在内的300家制造公司中，有171家被抽样。在应用芋头山根公式确定足够的样本量后，选择了171的样本量。在171家公司中，有150家公司返回了准确填写的问卷;回复率为88％。使用了封闭式问卷。使用内容分析法测试了仪器的有效性，结果良好。使用Cronbach的alpha可靠性系数测试了可靠性。得出的可靠性系数为0.82，这也很好。使用频率表和简单百分比对数据进行了分析。使用独立性的卡方检验和列联表检验了假设。发现盈亏平衡分析的应用与废料的产生之间存在显着的关系。盈亏平衡分析可用于生产计划和控制，以改善到期日，利润并减少废品产生。得出的结论是，盈亏平衡分析的应用更有可能导致效率提高，利润产生，现金流减少和满足到期日。建议在中学里教授beakeven分析，并在短期内将其应用于制造公司。并且，区块链行业应该更加意识到盈亏平衡分析在生产计划和控制中的应用。

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