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題名 | Critical Factors Affecting Inventory Level--A Case Study on Y Company=影響存貨水準的關鍵因素之研究--以Y公司為例 |
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作者 | 葉焜煌; 王寶寬; Yeh, Kun-huang; Wang, Pao-kuan; |
期刊 | 大同學報 |
出版日期 | 19971100 |
卷期 | 27 1997.11[民86.11] |
頁次 | 頁65-82+309 |
分類號 | 494.578 |
語文 | eng |
關鍵詞 | 存貨水準; |
中文摘要 | 存貨傳統上被視為是一種必要的資產,以達成服務顧客及維持工廠運作順暢的目標,但是存貨伴隨著昂貴的存貨成本,過多的存貨是一種負債。有效的存貨管理常是事業營運成功的關鍵,因此對經理人而言瞭解影響存貨水準的因素是非常重要的一件事。 在本研究整合文獻探討與專家意見後,歸納出41個可能影響存貨水準的因素。而後以Y公司的各利潤中心與子公司為實證研究對象,利用多元迴歸分析來尋找影響存貨水準的關鍵因素,並對廠商提供建議以降低存貨。本研究結果如下:(1)影響原物料存貨水準的顯著因素有七項,包括:OEM或ODM佔銷貨的比率、存貨計價方法、原物料成本佔產品總成本的比率、佈置的型態、大量採購分批交貨、銷售的型態、存貨持有成本;(2)影響在製品存貨水準的顯著因素有七項,包括:需求的變異程度、產品生命週期階段、佈置的型態、機器故障頻率、大量採購分批交貨、採購的批量、供應商準時交貨;(3)影響製成品存貨水準的顯著因素有六項,包括:景氣循環變動、產品壽命、存貨計價方法、生產型態、人員缺席及銷售的型態。 |
英文摘要 | Inventory traditionally has been considered a needed asset to meet customer service demand and to keep the plant operating smoothly, but there is significant cost associated with carrying inventory. Excess inventory is an operational liability. Effective inventory management is frequently the key to successful business operations. Thus, it is critical for managers to understand the factors affecting the inventory level. After analyzing and integrating the results from the literature review and experts' opinions, this study identifies 41 factors that may affect the inventory level. Empirical data were collected from profit centers or subsidiaries of Y company, and stepwise regression analysis was used to ascertain critical factors affecting the inventory level and give some suggestions for firms to reduce inventory. The results are as follows: (1) There are seven significant factors affecting inventory levels of raw materials, including the ratio of OEM or ODM to sales, inventory costing methods, percentage of raw material cost to total product cost, type of layout, blanket contracts, type of sales, and carrying cost. (2) There are seven significant factors affecting inventory level of work in process, including the diversification of demand, stage of PLC, type of layout, frequency of machine breakdown, blanket contracts, lot sizes of purchasing, and on-time delivery of suppliers. (3) There are six significant factors affecting the inventory level of finished goods, including fluctuations in the business cycle, product life, inventory costing methods, type of production, absenteeism, and type of sales. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。