探討因不良品引起缺貨之最佳存貨模式

Probe into the bad product causes shortages of the optimal stock model

謝禎傑(Chen-Chieh Hsieh)

指導教授 ： 林賜德

中原大學/商學院/企業管理研究所/碩士(2010年)

https://doi.org/10.6840/cycu201000926

摘要

存貨管理系統牽涉相當多金流的相關問題。不良品的發生對於整體存貨管理有著相當的致命性傷害；不良品數量的多寡，會對於存貨的計畫是有決定性的因素，也會影響企業金流狀況。過多的不良品，會造成企業無法永續經營的關鍵條件之一。企業在財務管理最重要的觀念之一是貨幣具有時間價值，因為貨幣本身即有具有潛在的獲利能力。存貨的發生就需要先投入大量的資金，若要做到最小成本的存貨訂購策略，則必須考慮貨幣的時間價值並用以適當的反應機會成本；如果忽略貨幣的時間價值，將會發生與實際存貨管理不切實際的狀況。通貨膨脹在近年來皆有上升之趨勢，而此因素會減少原先貨幣購買力並影響到訂購量，所以必須將貨幣時間價值納入考量點，才可求出與實際狀況較相符的存貨管理模式。
本文探討以不良品發生所引起之缺貨的觀點，探討在有限計畫期間內，以單位時間成本和成本之現值觀點分別探討缺貨待補之最佳存貨模式。以確定性的EOQ存貨模型在允許缺貨發生之模式下，整體存貨系統成本的變化。期望可求出一套缺貨待補最佳化的存貨模式。論文內以尋求最低成本的目的，達到與現實狀況較為符合的存貨管理，可將企業現行之缺貨待補模式，求得最佳解。

關鍵字

不良品 ； 現值 ； 存貨 ； 缺貨待補

並列摘要

Inventory management involves a considerable number of related cash flow problems. The issue of defected products is a very serious one. Number of defected products will affect the amount of inventory, which means it will also influence the cash flow of a company. Product represents money. Many steps are involved in making a product and it is a money costing process in every step. Therefore, how to minimize the cost is an important issue, which includes minimizing the defected products. Inflation must be taking into considerations during the process. The time starting from the initial stage of making a product to a customer buying the product may take a long time. Money will fluctuate along the period, so does the order quantity. Therefore, understating the inflation is important to the inventory management.
This paper discusses the issues raised by the quantity of defected products and how inflation affects a company during the period of making the products. With the EOQ system, a company will have a better understanding of situation of its inventory in the process of making the products. Therefore, it can maximize profit and minimize cost during the process.

並列關鍵字

present value ； to be completed out of stock ； inventory ； defected products

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