生产制造企业的经营目的是降低成本,获取利润。为了实现这一最终目标,在传统的生产方式下,往往依靠的是扩大单一品种的生产规模,通过降低固定费用来实现的。由于市场产品短缺,企业不愁产品销路,实行以产定销。在这样的情况下,实际上不需要太严密的生产计划和细致的管理,对产成品及半成品库存也基本上没有要求,无论生产多少,产品短期内都能使用或销售,即使出现生产日程频繁变动、工序间在制品贮存不断增加、间接作业工时过大等问题,只要能保证质量,企业便可以放开手脚大量生产,企业的利润也 The purpose of the manufacturing business is to reduce costs and make profits. In order to achieve this ultimate goal, the traditional mode of production often relies on expanding the production scale of a single species by reducing the fixed costs. Due to the lack of market products, companies worry about product sales, the implementation of production and marketing. In such circumstances, in fact, does not require too strict production planning and careful management of finished products and semi-finished products inventory is basically no requirement, no matter how much production, the product can be used or sold in the short term, even if there is frequent production schedule Changes, processes in the storage of products increased, indirect working hours and other issues, as long as the quality can be guaranteed, companies can let go their hands mass production, corporate profits