由於,消費性電子產品產業,在高度的環境競爭下,營業毛利率逐年下降,尤其是電子產品的組裝代工廠,營業毛利率更是低於5%,低毛利的結果,使得產業必須有效的降低成本來維持獲利能力。 個案公司現行的下單模式:是以主生產排程(MPS)與產品結構記錄(BOM) 制定物料的需求,然後每個月下單訂貨。 本研究先以 ABC 分類:A 類零件品項僅佔所有使用零件品項的12.50% 卻佔了物料總成本的81.57%。B 類零件品項佔了所有使用零件品項的26.56% 及佔了物料總成本的15.06%。C 類零件品項佔了所有使用零件品項的60.94%,卻僅佔使用金額的3.41%。 再將 A 類零件以經濟訂購量(EOQ)、搭配多種下單週期與數量折扣的下單模式。其中,以下單模式每二個月下的成本最低,減少0.08%。下單模式每六個月下的成本最高,增加1.11%。
As the comsumer electronics product industry is in a highly competitive environment which has been driving the operation gross profit toward down year by year. Especially, in the ODM/ OEM of electronics product manufacturer has take operation gross profit is less than 5%. The result of lower operation gross profit drives the cost down to maintain profitability. This study the case company's material order model currently is follow master production schedule (MPS) and product structure (BOM) to work out materials demand, and then ordering per month. In the study, ABC Category: A parts items for all items accounted is 12.50%, for the total materials cost is 81.57%. B Parts items accounted of all items is 26.56% and accounted for 15.06% of the total cost of materials. C Parts items accounted of all items is 60.94%, but only use the amount of 3.41% of the total cost of materials. Then take A parts items to economic order quantity (EOQ), with a variety of material order model cycle and quantity discounts. The lowest cost reduces 0.08% is ordering per twice month than ordering per month. The highest cost increase 1.1% is ordering per six month than ordering per month.