Year: 2025
Type: article
Abstract: In the highly competitive business environment of today, enterprises face numerous challenges in production decision-making. The quality of these decisions directly impacts cost control, profit generation, and market competitiveness. Traditional decision-making models often struggle to handle the uncertainties and complex variable relationships in the production process effectively. This paper focuses on this issue and constructs a comprehensive decision system. Firstly, a sampling and hypothesis testing model is established. By applying the central limit theorem, it accurately estimates the defect rate of purchased parts during the procurement process, providing a solid basis for procurement decisions. Subsequently, a cost-benefit model is developed. This model hierarchically analyzes various variables in the production process with multiple processes and spare parts. It derives the profit expression through in-depth research, aiming to achieve cost reduction and profit maximization. Through a practical case study, the total profit and profit margin of different decision combinations are calculated. The research discovers that the optimal combination is to test all semi-finished products and dismantle the unqualified ones. This combination not only exhibits high profitability but also ranks well in terms of total profit, offering valuable guidance for enterprise production decisions and promoting the stable and efficient development of enterprises.
DOI: 10.54097/cde5w104
Authors: Zijia Fan, Jingtong Zhou
Institution: Sichuan University
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4409445550