臺灣博碩士論文加值系統

在現今的全球化產業競爭中, 企業體則必須時時刻刻考慮如何能夠適時適質及適量提供產品及服務給顧客, 以創造自身及顧客的整體價值. 尤其對於現今台灣產業而言, 如何藉由降低成本以維持競爭優勢又是其中最關鍵因素。

以傳統採購觀點而言, 採購部門是以各供應商所提供之最低總購買成本(採購價乘以購買數量)作為採購決策之準據 ; 此種作法對於不良品之品質成本並未加以考量; 同時, 對於訂購作業成本, 入料後之檢驗成本及存貨持有成本並未加以考量;其所造成的後果是企業將會明顯輕忽後續所產生之品質成本的損失及內部處理成本(含持有成本, 訂購作業成本及檢驗成本等等), 於是反映在企業財務報表如損益表上的是似乎產品毛利率為正值, 而營業淨利卻是負值的現象。

為改善上述現象, 本論文以總成本為觀點, 以Tagaras and Lee於1996年的論文為架構, 建立四種總成本評估模式, 以進行下列事項之探討 :
1. 探討在整體供應鏈中, 物料管理與採購功能結合後如何將傳統採購功能所注重之訂購作業成本及總購買成本(採購價乘以購買數量), 結合傳統物料管理部門所產生之入料檢驗之檢驗成本, 存貨持有成本及品質成本之加總總成本, 作為評選供應商之參考。
2. 以上述總成本的觀點, 同時考慮在不同的入料檢驗方式(不實施入料檢驗或實施全數檢驗)下, 入料不良率與採購價格之相關性, 訂購數量是否隨不良率而改變等等情形下, 對於入料不良率與最低總成本之相關性以及如何決定最佳經濟訂購量進行細部之探討, 以利供採購商使用總成本作為評估選用供應商之依據, 依此提升產品價格競爭力。

本論文並以I公司之作為實例驗證, 以確認此四種總成本評估模式對於採購商之總成本確實能夠達成成本降低的目的。

目錄　　　　　　
中文摘要 …………………………………………………………………… vi
英文摘要 …………………………………………………………………… vii
誌謝 …………………………………………………………………… viii
表目錄 …………………………………………………………………… x
圖目錄 …………………………………………………………………… xi
符號說明 …………………………………………………………………… xii
一、 緒論 ………………………………………………………………… 1
1.1.研究動機與目的…………………………………………………… 1
1.2.研究架構 …………………………………………………………… 3
二、 相關文獻回顧 ……………………………………………………… 4
2.1.供應鏈管理相關文獻 ……………………………………………… 4
2.2.供應商評選模式相關文獻 ………………………………………… 7
2.3.品質成本相關文獻 ………………………………………………… 12
2.4.經濟訂購量相關文獻 ……………………………………………… 14
三、 模式建立 ……………………………………………………………… 16
3.1. 模式1 .不實施入料檢驗且供應商供貨品質及總訂購量不變…… 16
3.2. 模式2 .入料全數檢驗且供應商供貨品質及總訂購量不變…… 25
3.3. 模式3 .不實施入料檢驗且總訂購量隨入料不良率而線性增加… 32
3.4. 模式4 .不實施入料檢驗且總訂購量隨入料不良率而線性增加:
考慮製程不良率與入料不良率成線性正相關…………….. 44
四、 模式應用 ……………………………………………………………… 55
五、 結論與建議 …………………………………………………………… 81
5.1. 結論 ………………………………………………………………… 81
5.2. 建議 …………………………………………………………… 84
參考文獻 ……………………………………………………………………… 86

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