臺灣博碩士論文加值系統

企業存貨成本控制之研究
摘 要
在財務管理研究文獻中，有關企業活動中之存貨（或物料）為一可以出售變現的有價財物，倘若管理不善，極易招致財務損失；另在經營管理實務上，庫儲存貨實比現金更為珍貴，細算各式存貨都是營運資金所購入，加上期間衍生之利息、倉儲租金、水電成本及管理不當，肇生呆廢料風險等費用，其總支出可能早逾當日之購料成本。
一般而言，庫儲存貨量大，可提供較高的顧客服務水準，增加收益，然亦可能積壓營運資金，削弱企業體競爭力；反觀當庫儲存貨量不足時，則可能發生缺貨、停工待料危機，影響銷售獲利及商譽，是以存貨管理的良窳將攸關企業產銷的成敗，如何管控存貨資源以擴大企業體利潤空間，是經營管理者不能忽視的重點。
本論文目的主要係建構企業體合宜的存貨成本管制模型，並且探討以下諸項存貨現象：
一、探討以連續檢查系統來協助存貨管理者隨時掌握庫儲存貨資訊，其中「訂購數量」為一決策變數。
二、探討前置時間為趕工成本的線性函數，即「前置時間」為一決策變數。
三、探討缺貨成本難以估量，而以服務水準限制式替代目標函數中的缺貨成本項。
四、探討計量方法配合演算程序以協助求算最適訂購策略及最小存貨總成本之投入。
五、探討模型中參數變動對存貨模型的影響。
最後，綜合本研究計量分析所獲得之具體結果，作出一些歸納性的結論與建議，俾期助益企業體提升財務管理效能。

A Study of Controlling Inventory Cost
in Enterprise
ABSTRACT

In financial management literature, inventory (or material) related to business activities is viewed as one of valuable property that can be sold for cash on the market. It will cause belongings losses easily provided that is not in the well-managed condition. On the other hand, inventory is more precious than cash in practical management case. Counting carefully every kind of goods in storage is purchased by operating capital, and adding up the interest of operating capital, rent in a storehouse, the prime cost of water and electricity and mismanagement in that period of time result in the expenses that the treatment damage caused by irrecoverable/useless materials, its total expenditure probably well exceed the original purchase cost of material.
Generally speaking, the high storage level can enhance the better service level for customers and gain the more business profits; but it may lower the turn of operating capital and weaken business competition. In case of the storage is insufficient, it may cause shortages, the risk of work flow in production lines being held up for lack of material, and hence, it will affect the sales profit and goodwill. Therefore, the goodness and inferior concerning inventory management have the great influence about production and marketing. It is an important issue for managers how to administer material resources to enlarge benefits of business enterprise.
This paper mainly focuses on building the inventory cost-controlled model to fit the circumstances of a business enterprise, and five cases are considered:
1. By using the continuous review ordering policies, inventory managers can have the new inventory information at all times, where the order quantity is a decision variable.
2. Crashing cost function is linear of lead time, and lead time is viewed as a decision variable.
3. It is difficult to compute material cost. Instead of having a stockout cost term in the objective function, a service level constraint is taken into consideration.
4. Establish an algorithm to find the optimal ordering strategy and the corresponding minimum total expected annual cost.
5. For the formulated mathematical inventory model, we analyze the effects of parameters.

Finally, based upon the concrete results of the quantitative analysis, we further establish a concluding remark to attempt to promote the effects of financial management.

目 錄
摘要 I
目錄 V
圖目錄 VII
表目錄 VIII

第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 2
第三節 研究架構 4

第二章 文獻探討 6
第一節 存貨管理 7
第二節 存貨控制系統 18

第三章 研究設計 24
第一節 研究方法 24
第二節 研究程序 26
第四章 存貨管制模式 31
第一節 基本想法 31
第二節 模型的建立與求解 36
第三節 敏感性分析 45
第四節 數值範例 46

第五章 結論與建議 53
第一節 結論 53
第二節 未來研究方向 55

參考文獻 56

附錄 60

參考文獻
一、中文部份
1.吉英川夫（1994），「庫存管理的實施方法」，先鋒企業管理中心譯。
2.李春賢（2003），「研發機構物料管理之研究」，中原大學工業工程學系未出版之碩士論文。
3.吳坤山、張宏吉（1998）譯，「管理科學導論」，華泰書局。
4.周榮華（1994），「國防研發機構物料管理流程再造之研究－以某研究院為例」，大葉大學國際企業管理學系未出版之碩士論文。
5.賴士葆（1995），「生產作業管理-理論與實務」，華泰書局。
6.顏憶茹、張淳智（1998），「物流管理原理、方法與實例」，台北前程企業管理公司。
二、英文部份
7. Ben-Daya, M. and Raouf, A. (1994), “Inventory Models Involving Lead Time as Decision Variable”, Journal of the Operational Research Society, Vol. 45, No. 5, pp. 579-582.
8. Brown, R. G. (1967), Decision Rules for Inventory Management, Holt, Rinehart, and Winston, New York.
9. Candace, A. Y. (1987), “Planned Leadtimes for Serial Production System”, IIE Transactions, Vol. 19, No. 3, pp. 300-307.
10. Lee, D. W. and Chuang, B. R. (2009), “Continuous Review Inventory Model with a Service Level Constraint and Defective Items”, Journal of Statistics ＆Management Systems, Vol. 12, No. 1, pp. 197-206.
11. Liao, C. J. and Shyu, C. H. (1991), “An Analytical Determination of Lead Time with Normal Demand”, International Journal of Operations Production Management, Vol. 11, No. 9, pp. 72-78.
12. Monden, Y. (1983), Toyota Production System, Institute of Industrial Engineers, Norcross, Georgia.
13. Montgomery, D. C., Bazaraa, M. S. and Keswani, A. K. (1973), “Inventory Models with a Mixture of Backorders and Lost Sales”, Naval Research Logistics, vol. 20, pp.255-263.