存貨管理、及時生產制與成本倒流制.pptVIP

Inventory Management,Just-in-Time, andBackflush Costing存貨管理、及時生產制與成本倒流制 Chapter 20 Learning Objective 1 Inventory Management 存貨管理 製造業的材料成本通常超過其總製造成本之40%，買賣業的存貨成本通常更會超過總成本之70%。 存貨管理牽涉到到整個公司存貨進出流程的規劃、協調及控制作業。 Costs Associated with Goods for Sale與備供出售商品有關之成本 Purchasing costs include transportation costs. 購買成本指由供應商處取得商品所發生之成本，包括進貨運費成本。 Ordering costs include receiving and inspecting the items in the orders. 訂購成本包括取得及驗收訂單項目的成本。 Costs Associated with Goods for Sale與備供出售商品有關之成本 Carrying costs include the opportunity cost of the investment tied up in inventory and the costs associated with storage. 持有成本包括資金因投資於存貨而凍 結之機會成本及與倉儲有關之成本。 Costs Associated with Goods for Sale與備供出售商品有關之成本 Stockout costs occur when an organization runs out of a particular item for which there is a customer demand. 缺貨成本指當顧客對某一特定產品有 需求時，而企業卻因缺貨無法供應該 產品所發生之成本。 Quality costs of a product or service is its lack of conformance with customer specification . 產品或服務與顧客之規格缺乏一致性。 Learning Objective 2 Economic-Order-Quantity Decision Model 經濟訂購量決策模式 「每次應訂購多少數量？」是管理備供出售商品的主要決策之一。 經濟訂購量決策模式係在一套假設下 ，用以計算最適之存貨訂購數量。 經濟訂購量決策模式最簡化的型式是假設只有訂購成本與持有成本。 EOQ Decision Model Assumptions 經濟訂購量決策模式假設 1.The same quantity is ordered at each reorder point. 每次再訂購點之訂購數量均相同。 2.Demand, ordering costs, carrying costs. The purchase order lead time is also known with certainty. 需求量、訂購成本、持有成本及訂單 前置時間均為已確定因素。 EOQ Decision Model Assumptions 經濟訂購量決策模式假設 3.Purchasing costs per unit are unaffected by the quantity ordered. 每單位購買成本不受訂單數量之影響 。 4.No stockouts occur. 無缺貨發生。 EOQ Decision Model Assumptions 經濟訂購量決策模式假設 5. In deciding on the size of a purchase order, managers consider costs of quality only to the extent that these costs affect ordering or carrying costs. 在決定訂單之規模，管理當局考慮成 本特性之影響所及，只限於訂購成本 及持有成本。 EOQ Decision Model Assumptions 經濟訂購量決策模式假設 基於經濟訂購量決策模式假設，在進行EOQ 的分析時，