資訊性，激勵補償和緩沖庫存的選擇【外文翻譯】_第1頁
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1、外文文獻翻譯譯文一、外文原文原文：原文：InfmativenessIncentiveCompensationtheChoiceofInventyBufferBaimanStanleyessineSergueiSaoumaRidMostoftheagencytheywkinmanagerialaccountinghasstudiedtherelationbetweenperfmancemetricpropertiese.g.infmati

2、venessprecisioncongruityoptimalincentivecompensationholdingfixedthefirm’sotherganizationaldesigndecisionse.g.hierarchicalstructurejobassignmentproductiontechnology.Howeverbyholdingfixedtheseotherganizationaldesignchoices

3、onecannotstudywhetherhowtheyaffecttheperfmancemetricproperties.AsHemmer1998321–322notes“thevalueofaperfmancemeasureisdeterminednotsimplybyitscongruityprecisionbutbyitsinfluenceontheoptimalganizationaldesignMuchoftherecen

4、ttheeticalaccountingliteraturehaslargelyignedcomplementaritiesbetweenperfmancemeasuresganizationaldesign.”InthisstudyweexponHemmer’s1998observationbystudyinghowtheinfmativenessincentivepropertiesofaperfmancemetricareinfl

5、uencedbyoneofthefirm’sganizationaldesignchoices—thesizeofitsinventybuffers.TheintroductionofjustintimeJITmegenerallyleanmanufacturinghasledtoanincreasedemphasisoncontrollingreducinginventylevels.Managerialaccountinghasre

6、spondedtothisreductionininventywithnewcostingtechniquessuchasbackflushcostingHngrenetal.2008.Howeverweshowthatthechoiceofinventybuffershasamesubtleeffectonthedesignofthemanagerialaccountingsysteminthatitaffectstheinfmati

7、venessofperfmancemetricsproducedbythemanagerialaccountingsystem.althoughthesteadystatebehavicanbedescribedinclosedfm.8Asaresulttheoperationsmanagementliteraturetypicallyusessimulationstoanalyzethetransientbehaviofqueuing

8、modelswithfinitebuffersclosedfmanalysistoexaminesteadystatebehavi.Incontrastagencymodelshaveemphasizedrewardingtransientbehavibutsimplifytheproductionprocesse.g.usingtheLENmodeltoachieveclosedfmsolutions.9Indertoincpates

9、tochasticintermediateunitarrivalratesstochasticprocessingratesfiniteinventybuffersinouranalysiswefocusontheproblem’ssteadystate.Thatisweassumethattheprincipalisinterestedinmaximizinghersteadystateexpectedprofitthattheage

10、ntshiseffttomaximizehissteadystateexpectedutility.10Thisisareasonableapproximationifasweassumetheproductionprocessreachessteadystatefairlyquickly.Ourassumptionthattheagent’sefftisexpendedinsettingupthewkstationbefeproduc

11、tionbeginsratherthanmanagingtheproductionprocessasitevolvesisalsoconsistentwithouremphasisonthesteadystatebehaviofthewkstation.Anexampleofourmodeledsettingisaroboticlinethatweldsautomotivechassis.Theagent’smaintaskistopr

12、ogramthespotweldingrobots.Thistaskinvolvesidentifyingtheoptimalpositionofthechassisidentifyingtheoptimalpositionoftheroboticarmsmakingsurethatrobotpathsdonotcrosseachotherthechassisitselfsothatnothingisdamagedintheproces

13、swhileensuringthatweldingisdoneintheleastpossiblenumberofsteps.Allofthisplanningprogrammingsetupisdoneoncebytheagentatthebeginningoftheshiftthereafteraslongasthewkstationisincontroltheagentdoesnotneedtointervene.Clearlyt

14、heactionsoftheagentinprogrammingtherobotsaffectthetimeittakestoweldthechassisonaveragebuttheagentdoesnotreprogramtherobotonceproductionhasbegun.Mostofthetimetheyalsohaveahighdegreeofeducationexpertise.Theyincludeanywhere

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