S&OP sürecinde finansal kararların modellenmesi ve bir uygulama
Küçük Resim Yok
Tarih
2021
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Maltepe Üniversitesi, Lisansüstü Eğitim Enstitüsü
Erişim Hakkı
Attribution-NonCommercial-ShareAlike 3.0 United States
info:eu-repo/semantics/openAccess
info:eu-repo/semantics/openAccess
Özet
Strateji, bir organizasyonun bir vizyona sahip olması ve bu vizyona ulaşmak için tüm kaynaklarını ve enerjisini seferber etmesidir. S&OP'nin temel amacı, işletmenin hedeflerine ulaşmak için stratejiden operasyonlara kadar tüm fonksiyonları ile uyum içinde çalışmasını sağlamasıdır. Finansal stratejinin birincil aracı stratejik finansal plandır. Şirket stratejileri tek bir kritere dayandırılamaz. Aynı anda birden fazla başarı kriterinin takip edilmesini sağlamak çok önemlidir. Bu çalışma, çok kriterli bir finansal operasyon stratejisi belirlemeyi ve bunu S&OP süreci ile bütünleştirmeyi amaçlamaktadır. Bu amaçla daha önceki S&OP çalışmalarına ve finansal strateji süreç analizine dayalı bir literatür araştırması yapılmıştır. Bu araştırmayı takiben çok aşamalı bir model geliştirilmiştir. Bu modelde öncelikle şirketin faaliyetlerini doğrudan etkileyen finansal stratejilere ilişkin kriterler belirlenmektedir. Bu kriterlere göre orta vadeli finansal stratejiler için senaryolar oluşturulmuştur. Bir sonraki aşamada ürün gruplarına göre belirlenen kriterlere göre satış planı oluşturmak için farklı matematiksel modeller entegre edilmiştir. Analitik Hiyerarşi Prosesi ve Doğrusal Programlama entegre edilerek oluşturulan matematiksel model doğal logaritma ile normalize edilip bir çözüm önerisi sunulmuştur. Sonuç olarak, S&OP sürecine entegre edilmek üzere çok kriterli bir finansal strateji planı oluşturulmuş ve bunu yaparken farklı matematiksel modeller kullanılarak yeni bir yaklaşım sunulmuştur. Geliştirilen model daha sonra bir şirkete uygulanmış ve finansal operasyon stratejileri ile S&OP süreci arasında mutabakat saptanmıştır.
Strategy is, for an organization to have a vision and to mobilize all of its resources and energy to reach that vision. The main purpose of S&OP is for the business to be in rapport with all of its functions from strategy to operations to reach its goals. The primary tool of financial strategy is the strategic financial plan. Company strategies cannot be based upon a single criterion. It is crucial to ensure following more than one success criterion simultaneously. This study aims to determine a multi-criteria financial operation strategy and to integrate it with the S&OP process. A literature research based upon previous S&OP studies and financial strategy process analysis was done for this purpose. Following this research, a multi-staged model had been developed. In this model, firstly, criteria are established with regard to the financial strategies that directly impact the company’s activities. Based upon these criteria, scenarios had been created for medium-term financial strategies. In the next phase, to create a sales plan on the established criterion, according to product groups, different mathematical models had been integrated. The mathematical model created by integrating Analytical Hierarchy Process and Linear Programming is normalized with natural logarithm and a solution proposal is presented. In conclusion, a multi-criteria financial strategy plan had been created to be integrated into the S&OP process and while doing this a new approach had been presented by using different mathematical models. The developed model was then implemented to a company and the financial operation strategies and the S&OP process reconciliation had been ensured.
Strategy is, for an organization to have a vision and to mobilize all of its resources and energy to reach that vision. The main purpose of S&OP is for the business to be in rapport with all of its functions from strategy to operations to reach its goals. The primary tool of financial strategy is the strategic financial plan. Company strategies cannot be based upon a single criterion. It is crucial to ensure following more than one success criterion simultaneously. This study aims to determine a multi-criteria financial operation strategy and to integrate it with the S&OP process. A literature research based upon previous S&OP studies and financial strategy process analysis was done for this purpose. Following this research, a multi-staged model had been developed. In this model, firstly, criteria are established with regard to the financial strategies that directly impact the company’s activities. Based upon these criteria, scenarios had been created for medium-term financial strategies. In the next phase, to create a sales plan on the established criterion, according to product groups, different mathematical models had been integrated. The mathematical model created by integrating Analytical Hierarchy Process and Linear Programming is normalized with natural logarithm and a solution proposal is presented. In conclusion, a multi-criteria financial strategy plan had been created to be integrated into the S&OP process and while doing this a new approach had been presented by using different mathematical models. The developed model was then implemented to a company and the financial operation strategies and the S&OP process reconciliation had been ensured.
Açıklama
Anahtar Kelimeler
Finansal Strateji, Satış ve Operasyon Planlama, Finansal Karar Alma, Talep Tahmin, ÇKKV, Süt Ürünleri, Regresyon, Financial Strategy, Sales and Operational Planning, Financial Decision Making, Demand Forecasting, MCDM, Dairy Product, Regression
