存貨管理與績效評估：U公司之案例分析

Tunghai University Institutional Repository > 管理學院 > 高階經營管理碩士在職專班 > 碩士論文 > Item 310901/1345

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题名:	存貨管理與績效評估：U公司之案例分析
其它题名:	Inventory Management and Performance Evaluation:An Empirical Study of U Company
作者:	張弘杰 Hung, Chieh Chang
贡献者:	陳靜瑜助理;林灼榮 Chen, Ching-Yu;Lin, Jwu-Rong 東海大學管理碩士在職專班
关键词:	存貨水準;存貨管理績效;ABC存貨 Inventory Levels;Inventory management Performance;ABC Inventory
日期:	2009
上传时间:	2011-02-22T08:27:14Z (UTC)
摘要:	存貨管理非常複雜，對企業生存而言，具有關鍵作用。因為，存貨如果過多，成本增加；但存貨不夠，又沒商品可賣或生產。有效的存貨管理是非常重要的。本研究採取個案研究法，以U公司作為分析個案，進行存貨影響因素分析與存貨管理績效評估的實證研究。首先回顧與存貨管理相關文獻，以暸解存貨管理理論。其次，蒐集2008年第1週至第53週與存貨管理活動相關的資料，建構個案公司總存貨與在製品存貨的影響因素迴歸模式，並建構存貨管理績效之迴歸模式。最後，盼能藉由探究存貨管理之績效結果，以為電子製造產業界參考及學術研究之用。茲將本文主要實證結果歸納如下：(1)以U公司整體而言，營業需求越高則總存貨水準越高。(2)VMI之收料比例越多，則總存貨水準會降低。U公司之VMI物料與B、C大類物料呈顯著正相關。(3)建議U公司及其DS、VPD與WP事業群可增加物料之進料至1,719百萬元、99百萬元、343百萬元與346百萬元，以滿足客戶需求、增加銷貨，減少存貨週轉天數。(4) U公司與其PA、Storage、WP事業群之平均收料所對應之在製品存貨週轉天數皆低於其最高之週轉天數，因此建議可分別維持目前平均收料金額1,359百萬元、73百萬元、100百萬元與267百萬元。 Inventory management is very complex for many firms and could be the critical business success factor. If there are too many stock, costs will go up; otherwise, there will be no stock for sale or production.Effective inventory management is very important for managers to understand the factors affecting inventory levels. Empirically, we adopt the single case study research while focusing on U company for illustration. To research the affecting factors of the inventory and the performance evaluation of the inventory management. This thesis began with literature review on the performance evaluation of inventory management to acquaint researcher with inventory theories. Then, the related with inventory management activities data was collected from 2008 first week to fifty-third week to establish the modeling to analyze the affecting factors of the inventory and the performance evaluation of the inventory management for U company. Try to find out the probable affecting factors and improve the performance evaluation of the inventory management, and can be use in the actual management situation. Our findings are summarized as followings: (1).For U company, if the business request is higher the total inventory level is higher. (2).If the good receive for VMI type percentage is more, the total inventory level will reduced. The good receive for VMI type percentage is correlate with B andC type material.The VMI type material majority is belong to B and C type material. (3).To suggested that U company、PA、Storage and WP business group can increase the good receive (U company 1,719、DS 99、VPD 343 and 346 million) to fulfillment customer damend .(4).Base on the average good receive amount ,the U company、PA、Storage and WP business group turn over days is lower then highest turn over days. To suggest U company keep the average good receive amount(U company 1,359、PA 73、Storage 100 and WP 267 million).
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