製造業考慮製程耗損的EPQ策略

Firm’s EPQ Strategy Considering Deterioration in Manufacturing Process

賴政凱(Cheng-Kai Lai)

指導教授 ： 林賜德

中原大學/商學院/企業管理研究所/碩士(2014年)

https://doi.org/10.6840/cycu201400987

摘要

國際製造廠趨勢以及成本管理的逐漸不穩定之下，在企業管理的經營中『存貨策略』一直在實務上所要面對成本控制方面是最具重要的一塊環節。而在過去有關存貨研究中，以經濟生產批量模式下來看是生產過程中是最佳理想結果，但是實務上一定會有人為因素，機器過程良率導致目標產能比預期還少。
因為在過去研究之理論跟實務上有所大之差異，本研究將原本理論中忽略了素『原物料耗損性因素』重新加入 Shy-Der Lin…等人（2013）根據了Taft（1918）發表的生產模式中改良以及探討，讓理論接近實務運用。所以便發展了以下幾個存貨模式，使理論更能增加其應用性。
I. 原物料耗損、製程中無耗損的週期性生產模式
II. 原物料無耗損、製程中耗損的週期性生產模式
管理者考慮利用這樣的模式來做為生產中所需要之成本，並以財務的觀點用現值計算之最佳成本策略，此有別於以單位時間計算製造成本之模式。

關鍵字

淨現值 ； 製造流程 ； 存貨策略 ； 成本控制 ； 經濟生產批量

並列摘要

The situation is trending to internal factory and unstable cost management, Inventory Strategy is the most important business management issue for cost control in reality. According to the inventory thesis, all EPQ models are not considering failure rate or accident event happened during production. Due to ignoring some factors, the model is ideal. In reality, there are some accents by operator or somehow. The production capacity must less than expectation.
There is a big gap between thesis and production in the past. We are taking into our study consideration - the Perishable Factor, which is based on the article for Shy-Der Lin et al.（2013）and Taft（1918）. It may be enhancing application widely and more practical.
I. Perishable material without manufacturing process defect for one time mass production model
II. Manufacturing process defect without perishable material for one time mass production model
The manager could use this new model to control the cost further. And to make a best cost strategy decision which is based on present value calculation method before the production.
There is different perspective between Net Present Value and thesis which is based on time unit to calculate the total cost solution.

並列關鍵字

Net Present Value ； EPQ ； Manufacturing Process ； Inventory Strategy ； Cost Control

參考文獻

劉聖祥，2014，考慮具有損耗性原物料存貨成本之最佳生產策略，中原碩士企業管理研究所，碩士論文，桃園

E. W. Taft, “The Most Economical Production Lot,” The Iron Age, Vol. 101 , pp. 1410-1412,1918

Giri, B.C., Chaudhuri, K.S., Deterministic models of perishable inventory with stock-dependent demand rate and nonlinear holding cost. European Journal of Operational Research, 105, 467-474, 1998

Mandal, B.N., Phaujdar, S., An inventory model for deteriorating items and stock-dependent consumption rate. The Journal of the Operational Research Society, 40(5), 483-488, 1989

Nahimas, S., Perishable inventory theory: Review. Operations Research, 30(4), 680-780, 1978