透過交易異動盤點與歷史資料結合推行存貨審查系統－以3C產業為例

Implementation of Inventory Audit System by Using Transaction Count Concept and History Data for 3C Industry

王淑貞(Jane Wang)

指導教授 ： 曹世昌

亞洲大學/資訊學院/資訊工程學系碩士班/碩士(2005年)

摘要

由於3C產業之商品種類項目繁多，常因存貨盤點不易而忽略盤點工作的重要性，如此將對公司造成不確定的經營風險，因為無法確定存貨之數量，就無法確定期末存貨之金額，無法確定存貨之金額，即無法確定總成本的金額及總毛利率，無法確定成本金額便無法確定公司是否賺錢，抑或是賺多少錢，無法得知是否賺錢，那等於是失去基本的營業方針。存貨數量有誤差，是指存貨商品種類項目實際數量與記錄數量發生不一致的情況，存貨數量的正確性攸關存貨控制方法的擬定，進而影響3C產業的獲利能力。在面臨日益競爭的經營環境，3C產業必須更致力於降低營運成本，而良好的存貨控管經常是降低營運成本的要務之一。

本研究基於3C產業永續盤存制度的理念，當存貨盤點數量發生誤差時，透過交易異動盤點機制與歷史資料結合，來推行存貨審查的相關研究，以存貨盤盈虧情況，查看交易異動紀錄該項商品項目之進、銷、存、分店調撥情形資料庫，並透過交易異動盤點機制與歷史資料結合，找出存貨數量發生誤差因素，針對存貨盤點錯誤等控制決策的影響，提供3C產業有關存貨發生誤差，對於存貨控制決策與產業績效獲利影響之充份了解，以解決目前業界因存貨囤積所造成的資金積壓問題，並減少缺貨的發生，提升企業競爭力及經營績效。

關鍵字

存貨 ； 盤點 ； 3C ； 物流 ； 零售

並列摘要

Due to many type of merchandise in 3C industry and the difficulty in inventory count, it is often to neglect the importance of inventory accuracy. Therefore it will cause business-uncertainty risk to the company because of unable to confirm the quantity of the stock, incapable of confirming the amount of the finance inventory, and unable to check with amount of stock to know the total cost and total gross profit rate; it is incapable to understand company capital account; whether it have a surplus or how much profit. The stock amount inaccuracy is referred to inconsistency of the recorded quantity versus actual quantity of product category. The exactness of the quantity accounting and making accurate stocks controls method will improve profit-ability on 3C industry. In the environment of highly competitive market, the 3C industry must be devoted to reduce the operating cost, and therefore the stock accuses is one of the important tasks to reducing the operating cost.

This thesis is based on 3C industry continuous-count inventory system. When stock and inventory were incorrect, it is proposed to make use of tracing inventory transactions and combined history information to carry out the research of inventory status examination. Focusing on the profit and loss situation of stock , checking the various trade records of purchasing, sale, receiving to stock , transferring-between among all chain stores, and combed with history database all together will find out the reason of stocks inaccuracy; point to stocks inventory mistake to affect control policy; offer to 3C industry about stocks inaccuracy information. Fully understanding about stocks control policy and profit achievement will straighten out the inventory control and prevent finance stack problem; decrease inventory shortage to improve enterprise competitiveness and management performance.

並列關鍵字

Stock ； Inventory ； 3C ； Logistics ； Retailing

參考文獻

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