Professional Documents
Culture Documents
1
2
3
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Tng
520
730
820
530
2600
590
810
900
600
2900
650
900
1000
650
3200
587
813
907
593
2900
725
725
725
725
0,809
1,122
1,251
0,818
Bc 3 : Tnh d bo s lng bn ra ca nm th 4 :
D bo
Qu
D bo i theo ma
Isi
1
2
3
4
0,809
1,122
1,251
0,818
yi
842
860
878
896
681
965
1098
733
QUN TR TN KHO
I. Khi nim , chc nng , chi ph tn kho:
ng kp thi nhu cu sn xut, tha mn yu cu ca khch hng v gim ti a chi ph tn kho cho
DN.
a. Chi ph mua hng ( Cmh ) :L chi ph mua mt lng hng mi.Tuy nhin chi ph ny
khng lin quan nhiu n cc m hnh tn kho.
Cmh = S lng x n gi
b. Chi ph t hng ( Cdh )(ordering cost) :L chi ph thc hin n hng, l (s tin thanh
ton cho t hng trong 1 nm)
Cdh = S
D
Q
c.
Ctt = H
Q
2
TC = S
D
Q
+H
Q
2
d. Chi ph tn kho
Chi ph pht sinh do khng ngun hng tn kho
L chi ph xut hin trong trng hp cu vt cung (mt khch hng v khng p ng
kp, nhu cu).
Q2
Q3
Q1
Q2
Q3
Q0
t1
t2
t3
t1
t2
t1=t2=t3;Q1Q2Q3
Q1=Q2=Q3;t1t2t3
MhnhP
MhnhQ
t3
Qmax
imthng
Qmin
Thi
im
nhn
hng
t0
t1
t2
TC
TC
Ctt
Cdh
Q*
Q* =
2SD
H
TC min
D
Q*
D
Q*
=S * +H
= 2S * = 2 H
= HQ *
2
2
Q
Q
S ln t hng trong nm
N=
D
Q*
(ln)
T=
ROP =d x L
Mcnhucucao
nhtcth
Mcnhucudtnh
RO
Mcdtr
dphng(anton)
thng
Nhnhng
Thigian
Trong :
d=
D
S ngy lm vic trong nm
1) S lng t hng ti u:
Q*
2 DS
2 9600 75
=
= 300 sp
H
16
2) S ln t hng :
N=
D 9600
=
= 32 ln
Q * 300
3) Chu k t hng :
T =
288 288
=
= 9 ngy
N
32
4) Thi im t hng :
ROP = d x L =
=
D
L
288
9600
10 = 334 sp
288
Q* =
Khi :
TCmin
2SD
d
H 1
p
D
Q* d
1
=S *+H
Q
2 p
V d : Bi tp 11 :
Mt doanh nghip sX hng may mc c nhu cu c nm 2000 tn vi. Chi ph t hng cho mi
n hng l 100.000 . Chi ph tn tr hng l 10.000 /tn/nm .
1) S lng t hng ti u:
ngy
100.000
Q* =
2 DS
2 2000 100.000
d =
= 447,21 tn
8
H (1 )
10.000(1 )
p
10
*
D
Q
D
2000
=
= 8 tn/ 2) Tng chi ph tn kho ti thiu : TCmin = S Q* + H 2
d=
250 250
d
1 =
p
2000
447,21
8
+ 10.000
1
447,21
2 10
= 894,428
3) S ln t hng :
N=
D
2000
= 5 ln
* =
447,21
Q
250
= 50 ngy
5
Trong hai m hnh d tr trn, chng ta khng chp nhn c d tr thiu ht trong ton b
qu trnh d tr. Trong thc t c nhiu trng hp, trong doanh nghip c nh trc v s
thiu ht v nu duy tr thm mt n v d tr th chi ph thit hi cn ln hn gi tr thu c.
Cch tt nht trong trng hp ny l doanh nghip khng nn d tr thm hng theo quan im
hiu qu.
M hnh BOQ c xy dng trn c s gi nh rng doanh nghip ch nh d tr thiu
ht v xc nh c chi ph thiu ht do vic li mt n v d tr ti ni cung ng hng nm. Ngoi ra,
chng ta cn gi nh rng doanh thu khng b suy gim v s d tr thiu ht ny. Nh vy, m hnh ny
ging vi cc m hnh trc y, duy ch thm mt yu t b sung l chi ph cho mt n v hng li ni
cung ng hng nm.
Nu gi:
B Chi ph tn tr cho mt n v sn phm i vi hng d tr ( li ni cung ng) hng nm;
Q * = Q1* + Q2*
Q* =
2 SD H + B
H
B
Q1* = Q*
Thng thng :
B
H +B
v B > H
V d : Bi tp 15
Mt DN kinh doanh go nhu cu c nm l 1000 tn . Chi ph cho mi n t hng l 100.000 .
Chi ph tn tr cho mi tn hng trong nm l 5000 . Chi ph cho 1 tn hng li ni cung ng l
50.000 . Theo m hnh BOQ , lng t hng kinh t l bao nhiu ? Sn lng li ni cung ng
l bao nhiu ?
Gii
D = 1000 tn
H = 5.000 /tn/nm
B = 50.000 /tn/nm
S = 100.000 / n hng
1) Sn lng n hng ti u:
Q* =
2 DS H + B
2 1000 100.000 55.000
=
H
B
5.000
50.000
= 209,76 tn
2) Sn lng li ni cung ng
Q2*
4.
khuyn khch tiu dng nhiu DN p dng chnh sch gim gi theo s lng mua hng.Nhim
v ca ngi mua l phi xc nh c s lng t hng ti u va tha hng li ch do gim gi
m khng lm tng tng gi tr chi ph d tr.
Tng chi ph d tr trong trng hp ny c tnh nh sau: TC = Cmh + Ch + Ctt
Cn xc nh Q0 CDT = min? ng dng m hnh EOQ gii :
Qi* =
Bc 1 : Tnh
Vi
2 SD
IPi
Pi l n gi chit khu th I
*
Bc 2: iu chnh Qi
*
Nu Qi nm trong mc khu tr
*
Nu Qi nm cao hn mc khu tr
*
Nu Qi nm di mc khu tr
Gi nguyn
Loi b
iu chnh ln bng mc thp nht
Bc 3 : Tnh Tci
DS Qi* I Pi
TCi = * +
+ DPi
Qi
2
Chn TC min
Kt lun : lng t hng ti u mc chi ph tng ng
V d : bi tp 20 (n v : ngn ng )
TC min
Mc khu tr
T l khu tr
%
001 150
151 200
201 250
251 300
> = 301
n gi (/tn)
0
10
15
20
30
50
45
42
40
35
Bc 1 :
Q1* =
2 SD
=
I P1
2 100 1.000
2 SD
*
=
= 200 Tn Q2 =
0,1 50
I P2
2 100 1.000
= 211 Tn
0,1 45
Q3* =
2 SD
=
I P3
2 100 1.000
2 SD
*
=
= 217 Tn Q4 =
0,1 42
I P4
2 100 1.000
= 224 Tn
0,1 40
Q5* =
2 SD
=
I P5
2 100 1.000
= 239 Tn
0,1 35
Bc 2: iu chnh Q*
Q1* = 200 tn ln hn mc khu tr(150)
Q1* => b
Q2* = 211 tn ln hn mc khu tr (200)
Q2* => b
Q3* = 217 tn nm trong mc khu tr ( 201 250) Q3* = 217 tn
Q4* = 224 tn nm di mc khu tr (251 300) iu chnh Q4* = 251 tn
Q5* = 239 tn nm di mc khu tr (301 tr ln) iu chnh Q5* = 301 tn
Bc 3 :Tng chi ph vi mi
Mc khu
tr
Gi v
P
201 - 250
42.5
251 - 300
40
> = 301
35
Vy chn Q* = 301 tn
TCi =
Qi* c chn
Chi ph
t hng
Cdh
461
398
332
CP mua
hng Cmh
Q*
217
251
301
42500
40000
35000
.
DS Qi* I Pi
+
+ DPi
2
Qi*
Chi ph tn
tr Ctt
Tng chi ph
TC
461
502
527
43422
40900
35859
Bi tp:
A. M HNH EOQ
Bi 1: Trong gio trnh
Bi 2:
D = 100.000 v
L = 5 ngy
S ngy lm vic trong nm :
300
im t hng :
ROP = d x L =
D
100.000
L =
5 = 1667 v
288
300
Bi 3:
D = 1.250 tn
TCP = 50.000 USD
S/H = 100
1) Sn lng t hng ti u:
Q*
2 DS
= 2 1.250 100 = 500 tn
H
TC 50.000
=
= 100 = 100 USD/tn/nm
500
Q*
1) S lng t hng ti u:
Q* =
2 DS
2 1250 200000
=
= 250 tn
H
8000
N=
D 1250
=
= 5 ln
Q * 250
250 250
=
= 50 ngy
N
5
D
1250
L =
6 = 30 tn
250
250
Bi 5 :
D = 1500 tn
S = 180.000
H = 6.000
S = 200.000
1) S lng t hng ti u:
Q* =
2 DS
2 1500 180.000
=
= 300 tn
H
6000
N=
D 1500
=
= 5 n hng
Q * 300
2 DS
2 1500 200.000
=
= 316 tn
H
6000
1) S lng t hng ti u:
Q* =
2 DS
2 1500 250000
=
= 250 v
H
12000
N=
D 1500
=
= 6 ln
Q * 250
3) Thi im t hng :
ROP =d x L =
D
1500
L =
8 = 40 v sp
300
300
Bi 7 :
D = 1250 v
p = 1.200
H/p = 10% => H = 120
S = 3515,63
L = 8 ngy
S ngy lm vic trong nm :
250
1) S lng t hng ti u:
Q* =
2 DS
2 1250 3515,63
=
= 270 sp
H
120
2) Thi im t hng :
ROP =d x L =
D
1250
L =
8 = 40 sp
250
250
N=
D 1250
=
= 5 n
Q * 250
5) Chu k t hng :
T =
250 250
=
= 50 ngy
N
5
Bi 8 :
D = 120.000 b
Mi ngy s dng : 400 b
H = 5.000
S = 750.000
L = 4 ngy
S ngy lm vic trong nm :
250
1) S lng t hng ti u:
Q* =
2 DS
2 120000 750000
=
H
5000
= 6000
b
2) S n hng mong i trong nm:
D 120000
=
= 20 n
Q*
6000
120000
= 300 ngy
S ngy lm vic :
400
N=
Chu k t hng :
T =
300 300
=
= 15 ngy
N
20
3) Thi im t hng :
ROP =d x L =
D
120000
L =
4 = 1600 b
300
300
Bi 9:
D = 12.000 bnh
p = 140.000
S = 110.000
H = 140.000 x 24% = 33.600
S ngy lm vic trong nm : 5
ngy x 52 6 = 254 ngy
Mun c d tr an ton : 2 ngy
bn
L = 3 + 2 = 5 ngy
1) S lng t hng ti u:
Q* =
2 DS
2 12000 110000
=
= 280 sp
H
33600
N=
D 12000
=
= 43 ln
Q*
280
254
254
=
= 6 ngy
N
43
3) Thi im t hng :
ROP =d x L =
D
12000
L =
5 = 236 sp
254
254
Bi 10:
1) S lng l hng sx kinh t:
D = 15.000 b
p = 48.620
S = 200.000
H = 48.620 x 24% = 11668.8
S ngy lm vic/ nm : 300
ngy
L = 5 ngy
2 DS
2 15000 200000
=
= 717 b
H
11668.8
Q* =
N=
D 15000
=
= 21 ln
Q*
717
300
300
=
= 14 ngy
N
21
3) Thi im t hng :
ROP =d x L =
D
15000
L =
5 = 250 b
254
300
B. M HNH POQ
Bi 11 : trong gio trnh
Bi 12 :
Q* = 400 tn
H = 10.000 /tn/nm
S = 100.000 / n hng
d = 9 tn/ ngy
p = 10 tn/ ngy
Nhu cu c nm ca doanhnghip
Ta c :
Q* =
=>D=
2 DS
d
H (1 )
p
Q *2 H (1
2S
2 DS
d
=> Q =
H (1 )
p
*2
d
9
)
400 2 10.000 (1 )
p =
10 = 800 tn
2 100.000
Bi 13 :
D = 48.000 sp
H = 1.000 /sp/nm
S = 45.000 / n hng
p = 800 sp
S ngy lm vic trong
nm : 300
1) S lng t hng ti u:
Q* =
2 DS
2 48000 45.000
d =
= 2324 bnh xe
160
H (1 )
1.000(1
)
p
800
i hc Hng Bng Vn bng 2 - HVM
D
48000
D
Q* d
=
= 160 sp 2) Tng chi ph tn kho ti thiu : TCmin = S * + H 1 =
Q
2 p
300
300
45.000
48000
2324 160
+ 1.000
1
2324
2 800
= 1.859,032
3) S ln t hng :
N=
D 48000
=
= 21 ln
Q * 2324
300
= 15 ngy
21
Bi 14 :
D = 180.000tn
H = 30.000 /tn/nm
S = 300.000 / n hng
p = 1500 tn
S ngy lm vic trong
nm : 200
d=
D
180000
=
= 900
200
200
1) S lng t hng ti u:
Q* =
2 DS
2 180000 300.000
d =
= 3000 tn
900
H (1 )
30.000(1
)
p
1500
4) S ln sn xut mi nm :
N=
D 180.000
=
= 60 ln
Q*
3000
300..000
D
Q* d
1 =
+H
*
Q
2 p
180.000
3000 3
+ 30.000
1
3000
2 5
= 36.000.000
C. M HNH BOQ
Bi 15: Trong gio trnh
Bi 16 :
D = 6.000tn
S = 200.000 / n hng
H = 24.000 /tn/nm
B = 100.000 /tn/nm
2 SD H + B
=
H
B
2 200.000 6.000 24.000 + 100.000
24.000
100.000
1) S lng t hng ti u: Q* =
= 352,1363 tn
4) Lng hng tn kho s dng :
Q1* = Q*
100.000
B
= 352,1363
= 283,98 tn
H +B
124.000
Q * = 240 sp
Q2* = 40 sp
1) Chi ph tn kho li ca DN :
B
H +B
*
=> Q1 ( H + B) = Q * B
Ta c : Q1 = Q
*
=>
Q1* H + Q1* B = Q * B
Q1* H
Q2*
=> B =
=>
Q* =
Q *2 =
2 SD H + B
H
B
2 SD H + B 2 SD ( H + B)
=
H
B
H B
=> D =
4.800 SP
Bi 18 :
D = 2.500tn
S = 500.000 / n hng
H = 50.000 /tn/nm
B = 200.000 /tn/nm
2 SD H + B
=
H
B
2 500.000 2.500 50.000 + 200.000
50.000
200.000
1) Sn lng t hng ti u: Q* =
= 250 tn
4) Lng hng tn kho s dng :
Q1* = Q*
200.000
B
= 250
= 200 tn
H +B
250.000
2 SD H + B
=
H
B
2 500.000 2.500 50.000 + 62.500
50.000
62.500
1) Sn lng t hng ti u: Q* =
= 300 tn
4) Lng hng tn kho s dng :
Q1* = Q*
62.500
B
= 300
= 167 tn
H +B
112.500
Mc khu tr
T l khu tr
%
001 200
201 300
301 400
401 500
501 600
> = 601
n gi (/tn)
0
5
10
15
20
25
100.000
95.000
90.000
85.000
80.000
75.000
Sn lng t hng ti u:
Bc 1 :
Q1* =
2SD
=
IP
2 100.000 1.000
= 141,4214 Tn
0,1 100.000
Q2* =
2SD
=
IP
2 100.000 1.000
= 145,093 0 Tn
0,1 95.000
Q3* =
2SD
=
IP
2 100.000 1.000
= 149,0712 Tn
0,1 90.000
Q4* =
2SD
=
IP
2 100.000 1.000
= 153,3930 Tn
0,1 85.000
Q5* =
2SD
=
IP
2 100.000 1.000
= 158,1139 Tn
0,1 80.000
Q6* =
2SD
=
IP
2 100.000 1.000
= 163,2993 Tn
0,1 75.000
Bc 2: iu chnh Q*
Q1* = 141,4 tn nm trong mc khu tr ( 001 200) nn gi nguyn :
Q1* = 141,4 tn
Q2* = 201 tn
Q3* = 301 tn
Q4* = 401 tn
Q5* = 501 tn
Q6* = 301 tn
Bc 3 :Tng chi ph vi mi
DS Qi* I Pi
+
+ DPi
2
Qi*
(n v : ngn ng)
Mc khu
tr
Gi v
P
001 200
201 300
301 400
401 500
501 600
> = 601
100
95
90
85
80
75
Q*
141.4
201
301
401
501
601
CP mua
hng Cmh
100000
95000
90000
85000
80000
75000
Chi ph
t hng
Cdh
707
498
332
249
200
166
Chi ph tn
tr Ctt
707
955
1355
1704
2004
2254
Tng chi ph
TC
101414
96453
91687
86953
82204
77420
Sn lng t hng ti u:
Bc 1 :
Mc khu tr
T l khu tr
%
001 150
151 200
201 250
251 300
> = 301
n gi (/tn)
0
5
10
15
20
50.000
47.500
45.000
42.500
40.000
(n v ngn ng)
Q1* =
2SD
=
IP
2 100 1.000
= 200 Tn
0,1 50
Q2* =
2SD
=
IP
2 100 1.000
= 205 Tn
0,1 47.5
Q3* =
2SD
=
IP
2 100 1.000
= 211 Tn
0,1 45
Q4* =
2SD
=
IP
2 100 1.000
= 217 Tn
0,1 42.5
Q5* =
2SD
=
IP
2 100 1.000
= 224 Tn
0,1 40
Bc 2: iu chnh Q*
Q1* = 200 tn ln hn mc khu tr => b
Q3* = 211 tn
Gi v
P
201 - 250
45
251 - 300
42.5
> = 301
40
Vy chn Q* = 301 tn
Qi* c chn
Q*
211
251
301
CP mua
hng Cmh
45000
42500
40000
TCi =
DS Qi* I Pi
+
+ DPi
2
Qi*
Chi ph
t hng
Cdh
474
398
332
Chi ph tn
tr Ctt
Tng chi ph
TC
475
533
602
45949
43431
40934
Bi 23 :
D = 5000 sp
S = 49 USD/ n
I = 20 %/ nm
Sn lng t hng ti u:
Bc 1 :
Mc khu tr
001 999
1000 1999
> = 2000
T l khu tr
%
n gi (USD/ sp)
0
4
5
5
4,8
4,75
(n v ngn ng)
2SD
=
IP
2 49 5.000
= 700 sp
0,2 5
Q2* =
2SD
=
IP
2 49 5.000
= 714 sp
0,2 4,8
Q3* =
2SD
=
IP
2 49 5.000
= 718 sp
0,2 4,75
Bc 2: iu chnh Q*
*
Q1* = 700 sp nm trong mc khu tr ( 001 999)
Q1 = 700 sp
Q2* = 714 sp nm di mc khu tr (1000 1999) :iu chnh Q2* = 1000 sp
Q3* = 718 sp nm di mc khu tr (2000 tr ln) :iu chnh Q3* = 2000 sp
Bc 3 :Tng chi ph vi mi
Mc khu
tr
Gi v
P
001 999
5
1000 1999
4.8
> = 2000
4.75
Vy chn Q* = 1000 sp
Qi* c chn
Q*
700
1000
2000
CP mua
hng Cmh
25000
24000
23750
TCi =
DS Qi* I Pi
+
+ DPi
2
Qi*
Chi ph
t hng
Cdh
350
245
123
Chi ph tn
tr Ctt
350
480
950
Tng chi ph
TC
25700
24725
24823