Özet:

The objective - an optimal solution model in industrial production enterprises, which will ensure the production is carried out "with high performance, minimum cost and work peace preserved", is the purpose of this study. This optimum solution model proposal will provide a significant portion of the priorities for the maximization of the company’s value, which is the main financial objective of, or for the maximization of the interests of partners. Method - In this study carried out within the framework of Applied Research, the work universe is based on production enterprises, multi-party (departmental) manufacturing enterprises as a sample. The model described in the study, especially with a large number of manufacturing and service departments, is suitable for industrial enterprises where parts manufacturing, assembly and engineering work is carried out. In this study, a part of the model is addressed. The methodological approach to determining the workforce capacity of the production department is explained. The relationship between the variables and the reflection of the cost of labor is among other work to be done in this scope. Results - The first findings of the model are monthly and annual gross and net working hours determined by the working calendar for the unit employees. The standard performance of the workers to work in the production unit is determined as a second finding. The result of these two information and the association of the production budget targets, the determination of the direct and indirect working hours of the production unit, the determination of the total number of workers in the production unit and the calculation of its optimization are the other findings of the model. The solution of the monthly labour capacity gap between the total labour capacity and the total labour hours for the production unit is revealed as another major finding through excess work. Discussions - The model in large manufacturing enterprises, the production budget will prevent the causes and costs that the cycle of withdrawal and withdrawal of workers will lead to a non-human and threatening labor peace, which will create monthly objective differences. The methodology of the business’s production activities is the model of how it can be achieved at a minimum cost and high performance, by preserving business peace, legal and ethical values. The model is also in an analytical structure as a cost accounting application and a budgeting technique.

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