頁籤選單縮合
題 名 | 影響原材料存貨水準的關鍵因素之研究--以S公司為例=Critical Factors Affecting Raw Materials Inventory Level--A Case Study on S Company |
---|---|
作 者 | 葉焜煌; 顏瑞宏; | 書刊名 | 大同學報 |
卷 期 | 27 1997.11[民86.11] |
頁 次 | 頁83-96+310 |
分類號 | 494.578 |
關鍵詞 | 原材料; 存貨水準; |
語 文 | 中文(Chinese) |
中文摘要 | 存貨是企業重要的資產,其主要包括原材料、在製品與完成品,而原材料成本在產品銷售價值中佔有相當大的比重,因此原材料存貨的管理就顯得特別重要。 本研究經由文獻探討及實務從業人員的訪問,找出影響原材料存貨水準的可能因素。而後以S 公司作為實証研究的對象,使用多元迴歸與典型相關分析以確認出與原材料存貨水準有顯著相關的因素。首先,以多元迴歸分析篩選出顯著影響原材料存貨的因素,繼而進行典型相關分析,確認出五個對原材料存貨水準有重大影響的關鍵因素,分別是:(1)原材料預期價格變動;(2)採購批量;(3)採購的前置時間;(4)預測的準確度;(5)部門間的溝通。 最後, 本研究針對這五個關鍵因素提出建議供 S 公司參考,希望公司能特別加以注意與強化,以期能降低原材料存貨的水準。但本研究的結果並不表示其它可能的影響因素可以忽略不管,因為存貨管理涉及設、購、產、銷、務各機能,影響因素眾多,要有效地控制存貨並不容易。 |
英文摘要 | Inventory is an important asset of companies. It is usually classified as raw material, work in process, and finished goods. Amid these three items, the cost of raw materials account for a very high percentage of the sales of products, and the percentage appears to be increasing tendency. Hence, the inventory management of raw materials plays a very important role in reforming the profit of a company. This study identified the factors affecting the inventory level of raw materials through literature review and personal interview with practiced experts. Multiple regression and canonical correlation analysis were adopted to analyze the empirical data collected from S company. Canonical correlation analysis was used to examine relations between the affecting factors selected by multiple regression and the two inventory indicators. This study found five factors significantly related to the two inventory indicators: (1) anticipated fluctuation in price of raw material, (2) lot size of purchasing, (3) purchasing lead time, (4) accuracy of forecasting, and (5) communication among different departments. According to these critical factors, this study has provided some suggestions for S company. Thus, firms could pay more attention to these critical factors to reduce the inventory level of raw materials. However, the results of this study do not mean that the other factors could be ignored. Inventory management involves different departments of the firm and related factors are numerous, so it is very difficult to control inventory well. |
本系統中英文摘要資訊取自各篇刊載內容。