存貨管理之探究：以Y公司為例

存貨管理係指企業對於原物料、在製品及製成品之及客戶管理及控制；良好的存貨管理不僅使企業滿足生產需求，亦不會積壓資金並進而提昇企業的競爭力。是以，存貨管理係一重要課題。本研究採個案研究方式，係以一家成立於1993年感測器公司作為個案，藉由訪談個案公司員工及分析存貨資料以探究個案公司存貨管控的問題。此外，本研究提出改善個案公司存貨問題之方法，並以數據模擬方式檢視採用新的存貨管理後之財務績效。本研究結果顯示，個案公司因各部門間未能有效溝通其需求，便逕自進行研發、生產或採購等作業。不佳的存貨管理導致個案公司的存貨逐漸增加。本研究提出新的存貨管理制度包括去除低毛利的商品存貨、減少不易銷售的商品、及定期報廢已處於呆滯期的商品存貨等。根據模擬結果可知，經執行存貨管控措施後，個案公司在銷貨收入、銷貨毛利、存貨、及現金循環週期均獲得改善。

關鍵字

存貨管理；存貨周轉天數；存貨評價損失；財務績效

並列摘要

Inventory management indicates managing and controlling a company's materials, work-in-process, and finished goods. Good inventory management lets the inventory level meet the production line's and customers' requirements. It also avoids a backlog of funds and thus enhances the firm's competitiveness. Therefore, inventory management is an important issue. This study adopts the method of the case study. A sensor company established in 1993 is chosen as a case. By interviewing the case company's employees and analyzing the inventory data, this study explores the case company's inventory control problem. In addition, this study proposes a method to improve the inventory management of the case company. This study also simulates the possible financial performance using new inventory management methods. The results show that each department of the case company carried out research and development, production, or procurement operations independently without effectively communicating demand among various departments. As a result, the case company's inventory gradually increases due to poor inventory management. Therefore, this study proposes a new inventory management system. The new system includes removing low-margin inventory, reducing difficult-to-sell merchandise, and regularly scraping inventories in the sluggish period. As a result, according to the simulation results, the case company's sales revenue, gross profit, inventory, and cash cycle have improved.