考慮原物料持有成本之最佳生產存貨策略

The Optimal Inventory Policy of Production in View of the Holding Costs for Raw Materials

張肇煥(Jaw-Huan Chang)

指導教授 ： 林賜德

中原大學/商學院/企業管理研究所/碩士(2011年)

https://doi.org/10.6840/cycu201100785

摘要

摘要
在現今的存貨管理環境中，若要生存就必須要關注常被忽視的原物料存貨持有成本，才能獲取更完善的財務條件去創造新的商機，以降低成本並讓資金作恰當分配。於本論文中，以經濟生產批量的模式(EPQ)，主要增加了原物料存貨持有成本的部份，建立原物料存貨模式的策略。所以將生產作業成本模型的研究包括了:生產作業設置成本、原物料持有成本、生產階段的存貨持有成本、製成品的存貨持有成本等項目之研究。
本研究之生產存貨成本和總相關成本的模式分為兩大類：第一類為(第參章)，建構剔除製成品不良率之相關存貨模式；另一類(第肆章)，生產作業產生有不良率時，增加購買不良比率之物料存貨模式。在第参及第肆章裡皆建立一個存貨模型，以計算出一個最佳之作業週期時間，及單位時間的生產作業總相關成本，使管理者在這些模型中找出需要的最佳化存貨。最後對兩種存貨模式所列出的數值範例，並表列與說明兩個模式之間的數值關係，以進行比較分析。此範例結果顯示兩者不同之模型，但對於求得最佳之作業週期與最佳的訂購數量，並無顯著差異。因此，由數據的分析後，管理者就可以選擇最適切的模式，作為生產存貨管理(EPQ)的決策。

關鍵字

經濟生產批量 ； 供應鏈管理 ； 總相關持有成本 ； 存貨 ； 持有成本

並列摘要

Abstract
In current inventory-management environment, enterprise must pay much attention to the raw materials on stock-holding cost which is always ignored, in order to sustain, thereby acquiring better financial conditions to create new business opportunities, i.e. reducing cost to allocating funds more effectively. The mode of economic production quantity (EPQ), the major increase of raw material inventory holding costs of the part of the establishment of strategic raw materials inventory model. Therefore, the cost model of production operations covering: production operations set-up costs and holding costs of raw materials and production stage inventory holding costs and inventory holding costs of finished goods of research.

In this study, the production cost of inventories and total related costs with the model is divided into two categories: first category (reference chapter third), the rate of adverse construction-related manufactured goods excluding inventory model; the other (chapter four), production operations produce adverse rate, increased rate of purchase of bad material inventory model. Participation in the four and third chapters are a inventory model to calculate the best time of the operating cycle, and the per unit time of production on total related costs, so managers need to find these models to optimize inventory. Finally, the two inventory model values listed in Example, and the table had shows the value of the relationship between the two modes, for comparative analysis. This example showed up that the difference between the two models, but seeks the best operating cycle and the best order quantity, no significant differences. Therefore, the data analysis then managers can choose the most appropriate model, as a production inventory management(EPQ)decision.

並列關鍵字

Inventory ； Economic Production Quantity ； holding cost

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