準時生產與零庫存對輪胎生產成本的影響研究－以卡萊輪胎公司為例

Just-In-Time Production and Zero Inventory of the Study on the Impact of the Production Cost-To Carlisle Tire Company as an Example

董鹏(Peng Dong) ； 王桂芬(Gui-Fen Wang) ； 吳大扣(Da-Kou Wu)

《稻江學報》 6卷1&2期 (2012/11) Pp. 3-12

摘要

庫存管理是企業管理的重要組成部分，現代物流管理技術可以從根本上降低倉儲成本，方法之一就是零庫存技術。但卡萊公司實行零庫存管理以來，其生產成本卻呈現大幅度上升趨勢。因此，從輪胎生產成本構成要素角度出發，分析計算出頻繁轉化規格對輪胎的生產成本構成的影響程度及影響結果，並計算出適當的庫存對成本的影響。通過成本分析，可以幫助企業找到降低成本的途徑和改進管理的措施。

關鍵字

輪胎製造業 ； 成本控制 ； 庫存 ； 準時生產

並列摘要

Inventory management is an important part of the business management of modern logistics management techniques can radically reduce storage costs; the method is one of zero inventory technology. But Carlisle has been the implementation of zero inventory management; its production costs a substantial upward trend. How to control production costs, and effective for a larger profit, the development of the tire manufacturing industry is an important issue. Therefore, tire production costs constitute the elements of perspective, the analysis calculates the frequent conversion of the specification of the production cost of the tire impact and affect the results, and calculate the appropriate inventory cost. Cost analysis can help companies find ways to reduce costs and improve the management measures.

並列關鍵字

Tyre industry ； Cost control ； Inventory ； Just-in-time production