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TS. Nguyen Van Ngoc
Chuyn 5.
QUN TR TN KHO
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TS. Nguyen Van Ngoc
Ni dung
Khi nim chung v tn kho
M hnh s lng t hng kinh t
M hnh lng t hng theo sn xut
M hnh khu tr theo s lng
M hnh tn kho c s lng hng li
ni cung ng
M hnh xc sut vi thi gian cung ng
khng i
Phn tch bin t.
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TS. Nguyen Van Ngoc
I- KHI NIM CHUNG V TN KHO
1- Vai tr ca tn kho
m bo tnh c lp ca hot ng sn xut.
m bo tnh c lp ti cc v tr lm vic trn
dy chuyn.
m bo nhu cu ca sn phm.
m bo linh lot cho sn xut.
Trnh cc dao ng v thi hn trong cung ng
nguyn vt liu.
S dng u im ca m hnh t hng kinh t
mua sn phm.
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TS. Nguyen Van Ngoc
2- Phn loi hng tn kho theo ABC
Nhm A: 15% n 25% loi sn phm chim
75-85% tng gi tr hng tn kho.
Nhm B: 25% n 35% loi sn phm chim
10-20% tng gi tr hng tn kho.
Nhm C: 50% n 60% loi sn phm chim
5-10% tng gi tr hng tn kho.
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TS. Nguyen Van Ngoc
%
gi tr
A B C
S loi sn phm,%
100%
O
95%
80%
20 50 100
Phn loi ABC
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TS. Nguyen Van Ngoc
3- Cc loi chi ph tn kho
1. Chi ph tn tr (holding or carrying costs)
2. Chi ph t hng (ordering costs)
3. Chi ph thiu hng (shortage costs)
4. Chi ph mua hng.
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TS. Nguyen Van Ngoc
II- CC M HNH TM KHO
1. M hnh s lng t hng kinh t
2. M hnh lng t hng theo sn xut
3. M hnh khu tr theo s lng
4. M hnh tn kho c s lng hng li
ni cung ng
5. M hnh xc sut vi thi gian cung ng
khng i
6. Phn tch bin t.
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TS. Nguyen Van Ngoc
1. M hnh s lng t hng kinh t
(Economic Order Quantity- EOQ)
Cc gi nh:
- Nhu cu phi bit trc v nhu cu khng i.
- Thi gian thc hin n hng khng thay i.
- Khng c gii hn v ln ca l hng.
- Ch c 2 loi chi ph l tn tr v t hng.
- Khng c khu tr theo s lng.
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TS. Nguyen Van Ngoc
Q
Q -
A B C
Thi gian
Q
*
O
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TS. Nguyen Van Ngoc
Xy dng m hnh EOQ
Chi ph t hng = (s ln t hng trong nm) x
(chi ph mi ln t hng)-
Chi ph tn tr = (tn kho trung bnh) x (chi ph tn
tr 1 n v tn kho trong 1 nm)-
Q- S lng ca mt n hng.
Q*- S lng kinh t (ti u) cho mt n hng.
D- Nhu cu hng nm ca hng tn kho.
S- Chi ph t hng.
H- Chi ph tn tr tnh cho mi n v hng nm.
Tng chi ph tn kho (TC):
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TS. Nguyen Van Ngoc
Chi ph tn tr
Chi ph t hng
Tng ph
Tng chi ph tn kho
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TS. Nguyen Van Ngoc
S lng t hng kinh t Q*
(cng thc Wilson):
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TS. Nguyen Van Ngoc
V d:
Mt doanh nghip c nhu cu nguyn liu
hngnm l 500 tn. Chi ph t hng mi
ln l 1.000.000 VND/n hng. Chi ph tr
hng 100.000 VND/tn/nm. Hy xc nh
lng mua vo ti u mi ln t hng?
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TS. Nguyen Van Ngoc
Xc nh thi im t li hng (ROP-
Reorder Point)
Thi im t hng li (ROP) c xc nh (vi
gi thuyt l nhu cu khng i v khng c bo
him tn kho) nh sau:
ROP= (Nhu cu hng ngy) x (Thi gian thc hin
n hng)= d x L.
Nhu cu hng ngy=(Nhu cu hng nm)/(S ngy
lm vic trong nm)
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TS. Nguyen Van Ngoc
Xc nh thi im t li hng (ROP-
Reorder Point)
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TS. Nguyen Van Ngoc
nhy cm ca m hnh EOQ
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TS. Nguyen Van Ngoc
2- M hnh lng t hng theo sxut
(Production Order Quantity- POQ)
Cc k hiu:
Q - Sn lng ca n hng.
P - Mc sn xut/cung ng hng ngy.
H - Chi ph tn tr, n v d tr/nm.
d - Nhu cu s dng hng ngy.
t - Thi gian cung ng (t=Q/P).
T - Chu k cung ng (T=Q/d), ngha l khong
cch thi gian gia 2 ln t hng.
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TS. Nguyen Van Ngoc
Q
Mc d tr trung bnh= Q(1-d/P)/2
Thi gian
T
t
Mc d tr ti a= Q(1-d/P)
Q
*
M hnh POQ
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TS. Nguyen Van Ngoc
S lng t hng kinh t:
Mc tn kho ti a=(Tng s n v hng c cung
ng trong thi gian t) - (Tng s n v hng c
s dng trong thi gian t)
= P.t - d.t=P(Q/P) - d(Q/P) =
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TS. Nguyen Van Ngoc
V d:
Mt cng ty sn xut ph tng vi tc 40
n v/ ngy. Nhu cu loi ph tng ny
cng ty l 20 n v/ngy. Chi ph c nh
cho 1 ln a vo sn xut l 100$/l hng.
Chi ph tr hng 0,05$/n v/ngy. Hy xc
nh s lng ti u mi l hng v khong
cch thi gian gia 2 ln t hng.
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TS. Nguyen Van Ngoc
3- M hnh khu tr theo s lng
(Quantity Discount Models)
Bc 1: Xc nh Q
*
tng ng vi tng mc khu
tr theo cng thc Wilson.
Bc 2: Nu Q
*
tnh bc 1 thp hn mc
hng gi khu tr tng ng, th Q
*
s c iu
chnh ln mc s lng ti thiu c hng gi
khu tr.
Bc 3: Tnh tng chi ph hng tn kho cho cc mc
s lng xc nh cc bc trn.
Bc 4: Chn Q
*
no c tng chi ph hng tn kho
thp nht.
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TS. Nguyen Van Ngoc
V d:
Mt cng ty mua sn phm vi ch khu tr nh
sau:
-Vi s lng mua t hn 1.000 sn phm - gi
1.000 VND/sp.
-T 1.000 - 1.999 sn phm - gi 960 VND/sp.
-T 2.000 sn phm - gi 950 VND/sp.
Chi ph t hng l 16.000 VND. Nhu cu hng nm
l 4.000 sn phm. Chi ph thc hin tn kho I=
20% gi mua 1 n v sn phm. Vy s lng kinh
t l bao nhiu?
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TS. Nguyen Van Ngoc
4. M hnh tn kho c s lng hng li ni
cung ng
B Chi ph cho 1 n v li ni cung ng hng nm.
b - SL cn li sau khi tr i lng thiu ht c ch nh.
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TS. Nguyen Van Ngoc
Cng thc:
Tng chi ph:
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TS. Nguyen Van Ngoc
V d:
Mt cng ty c nhu cu v mt loi ph tng l 100
n v/nm. Chi ph t hng l 100 $/n hng.
Chi ph tn tr 10$/n v/nm. Thit hi do thiu 1
n v hng hng nm l 40$. Hy xc nh s
lng t hng ti u v s lng hng li ni
cung ng.
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TS. Nguyen Van Ngoc
5. M hnh xc sut vi thi gian cung ng
khng i
Trng hp khng c tn kho an ton th im t
hng li l:
ROP=L x d
Trong :
L- thi gian thc hin n hng;
d- nhu cu hng ngy.
Trng hp tng lng tn kho an ton th im
t hng li s l:
ROP=L x d + d tr an ton.
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TS. Nguyen Van Ngoc
V d: Ti mt cng ty c im t hng li l 50
n v, chi ph tn tr l 5$/1v/nm. Thit hi do
thiu hng l 40$/1v. Xc sut tnh cho nhu cu
hng tn kho trong thi k t hng cho theo bng
di y. S lng n hng ti u hng nm l 6.
S n v hng Xc sut xy ra
30
40
ROP 50
60
70
0,20
0,20
0,30
0,20
0,10
1,00
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TS. Nguyen Van Ngoc
Nu mc d tr an ton =0, chng ta s c kh
nng thiu ht:
+ Khi nhu cu xy ra 60: s thiu ht 10 v vi xc
sut 0,2 v s ln xut hin thiu ht l 6. Chi ph
thit hi do thiu 1 v l 40$.
+ Khi nhu cu xy ra 70: s thiu ht 20 v vi xc
sut 0,1 v s ln xut hin thiu ht l 6. Chi ph
thit hi do thiu 1 v l 40$.
Tng thit hi do thiu ht khi mc d tr an ton
=0 l: (10v x 0,2 x 40$ x 6) + (20v x 0,1 x 40$ x
6)=960$.
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TS. Nguyen Van Ngoc
Mc
d tr
an
ton
Chi ph tn
tr
tng thm
Ph tn do thiu ht xy ra Tng
chi ph
20
10
0
20x5=100
10x5=50
0
0
10 x 0,1 x 40 x6=240
10 x 0,2 x 40 x6 + 20 x 0,1 x 40 x6=960
100
290
960
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TS. Nguyen Van Ngoc
6- Phn tch bin t
Mc ch ca vic phn tch bin t l xc nh mc
tn tr ti u cho nhiu m hnh tn kho thng qua
vic tnh li nhun bin t (marginal profit-MP) v l
bin t (marginal loss).
p l xc sut xy ra khi nhu cu ln hn hoc bng
mc cung ng.
(1-p) - xc sut xy ra khi nhu cu nh hn mc cung
ng.
Li nhun bin t mong i: p*MP. L bin t mong
i: (1-p)*ML. Ta c: p*MP (1-p)*ML
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TS. Nguyen Van Ngoc
V d:
Mt cng ty bn sn phm vi gi 6$, khi mua hng
h mua vi gi 3$. Sn phm no khng tiu th
c s tr li cho ngi cung ng, ngi cung ng
s hon tr li gi mua cho cc sn phm ny nhng
h phi tr i 1 $ cho mi sn phm. Xc sut ca
nhu cu phn phi nh sau:
Nhu cu 5 sp 6 sp 7 sp
Xc sut bn c 0,2 0,3 0,5