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QLSX
QLSX
Ni dung
Mc tiu
d tr.
Cc phng php qun tr hng d tr.
Thc cht ca hoch nh nhu cu
nguyn vt liu.
K thut lp k hoch nhu cu nguyn
vt liu.
nguyn vt liu.
Nm r v c kh nng ng dng cc
phng php v k thut qun tr hng d
tr v lp k hoch nguyn vt liu.
Thi lng
Hng dn hc
6 tit.
115
B Lp rp khung (1)
1 tun
C Mt bn (1)
3 tun
F Chn bn (4)
3 tun
Cu hi
Bn s c quyt nh nh th no v thi gian sn xut sao cho vn cung ng kp thi nhng c
chi ph d tr thp nht?
116
7.1.
7.1.1.
Qua ng dng v trin khai thc t ngi ta thy c nhng li ch ca MRP nh sau:
o
p ng nhu cu nguyn vt liu ng thi im, khi lng v gim thi gian
ch i.
Gim thiu lng d tr m khng lm nh hng n mc p ng v
phc v khch hng.
Nng cao kh nng s dng mt cch ti u cc phng tin vt cht v lao ng.
To iu kin cho cc b phn phi hp cht ch, thng nht vi nhau, pht
huy tng hp kh nng sn xut ca doanh nghip.
Tng hiu qu ca hot ng sn xut kinh doanh.
di l b phn thnh phn. Mi lin h c ghi km theo khong thi gian (chu
k sn xut, mua sm...) v h s nhn. S lng cc loi chi tit v mi lin h
trong s th hin tnh phc tp ca cu trc sn phm.
o Sn phm cng phc tp th s chi tit b phn cng nhiu v mi quan h gia
chng cng ln. qun l theo di v tnh ton chnh xc tng loi nguyn
vt liu, cn phi s dng my tnh h thng ha, m ha chng theo s
cu trc thit k sn phm.
V d 1: sn xut ra mt chic bn, ngi ta m t chi tit nh sau :
Mt bn
Thanh ngn
Chn bn
Thanh di
120
Nhu cu thc t l lng nguyn vt liu cn thit trong tng khong thi gian
nht nh v c xc nh nh sau:
Nhu cu thc t
Tng nhu cu
D tr
hin c
D tr
an ton
S ph phm
cho php
Trong :
D tr sn c = Lng tip nhn theo tin + D tr cn li ca k trc.
D tr sn c l tng d tr ang c thi im bt u ca tng thi k. D tr
sn c theo k hoch l s lng d tr d kin, c th c s dng tha mn
nhu cu ca sn xut.
Lng tip nhn l tng s b phn, chi tit a vo sn xut nhng cha
hon thnh hoc l s lng t hng mong i s nhn c ti im bt u
ca mi giai on.
n hng pht ra theo k hoch l tng khi lng d kin k hoch t hng
trong tng giai on.
Lnh ngh phn nh s lng cn cung cp hay sn xut tha mn nhu cu
thc. Lnh ngh c th l n t hng i vi cc chi tit, b phn mua ngoi
v l lnh sn xut nu chng c sn xut ti doanh nghip. Khi lng hng
ha v thi gian ca lnh ngh c xc nh trong n hng k hoch. Ty
theo chnh sch t hng c th t theo l hoc theo kch c.
t hng theo l l s lng hng t bng vi nhu cu thc t.
t hng theo kch c l s lng hng t c th vt nhu cu thc bng cch
nhn vi mt lng c th hoc bng ng lng yu cu trong thi im . Bt
k lng vt no u c b sung vo d tr hin c ca giai on tip theo.
Bc 3. Xc nh thi gian pht lnh sn xut hoc n hng theo nguyn tc tr
li t thi im sn xut.
Khi cung cp, sn xut cc chi tit hoc sn phm, doanh nghip s mt thi gian
cho vic ch i, chun b, bc d, sn xut. Do , bit thi im cn c sn
phm p ng nhu cu khch hng, doanh nghip phi tnh ngc li xc nh
khong thi gian cn thit hon thnh tng chi tit hoc sn phm.
Thi gian phi t hng hoc sn xut c tnh bng cch ly thi im cn c chi
tit sn phm tr i khong thi gian cung ng hoc sn xut cn thit cung
cp ng lng hng yu cu .
Theo v d 8, thi gian cn thit cung cp hoc sn xut cc chi tit b phn
c cho nh sau:
Chi tit
K hiu
Cp sn phm
Tun
Chic bn
B khung
Mt bn
Thanh di
Thanh ngn
Chn bn
121
Tun 2
Tun 3
Tun 4
Sn xut E
Lp rp B
Tun 5
Tun 6
Sn xut F
Mua G
Lp rp
chic bn
Mua C
Hng mc
Tng nhu cu
Lng tip nhn theo tin
D tr sn c
Nhu cu thc
Lng tip nhn n t hng theo k hoch
Lng n hng pht ra theo k hoch
Lng tip nhn t hng theo k hoch l s lng nhng chi tit, nguyn vt liu
mong mun nhn c ti u k. i vi t hng theo l, lng nguyn vt liu
ny s bng nhu cu thc t. i vi t hng theo kch c, lng nguyn vt liu
ny s vt qu nhu cu thc t. Lng nguyn vt liu vt qu nhu cu thc t
s c cng vo lng d tr sn c ca giai on ti.
Lng n hng pht ra theo k hoch l khi lng d kin t ra trong tng giai
on. N c tnh bng lng tip nhn t hng theo k hoch c xt ti yu t
thi gian thc hin (thi gian thc hin l khong thi gian d kin kt thc
mt cng vic no ). Lng n hng ny s c coi l tng nhu cu ti cp
thp hn trong chui sn xut.
V d 2: Mt cng ty sn xut g nhn c hai n t hng lm cnh ca:
150 chic s giao vo tun th 5 v 150 ci vo tun th 8. Mi cnh ca u gm
4 thanh g v hai khung. Cc thanh g c sn xut ti cng ty mt 1 tun v
khung g s c mua ngoi vi thi gian cung ng l 2 tun. Sau khi c y
thanh g v khung ca, cng ty s phi tin hnh lp rp cnh ca mt 1 tun.
Doanh nghip c lch tip nhn vo tun 1 l 100 thanh g v 50 khung g. Hy
xc nh s lng v thi gian biu ca lng pht ra theo n hng k hoch
p ng c nhu cu trong nhng iu kin sau:
1. Lng t hng theo nhu cu thc t
2. Lng t theo kch c l 200 khung g v 100 thanh g.
122
Hng dn:
u tin cn xc nh cu trc ca sn phm
Cp 0
Cp 1
Cnh ca
Khung (2)
Thanh g (4)
Xc nh lch trnh sn xut, tng nhu cu v nhu cu thc t nh trong bng sau:
1. i vi trng hp t hng theo nhu cu thc t:
Tun
S lng
Tun
200
Tng nhu cu
Cnh ca
200
200
200
200
200
200
200
200
200
cung ng
mt 2 tun
Nhu cu thc
400
100
100
100
100
300
400
300
400
300
400
D tr hin c
Thi gian
400
Tng nhu cu
Khung ca Lng tip nhn theo tin
Tng nhu cu
Thanh g
800
800
50
D tr hin c
Thi gian
Nhu cu thc
cung ng
mt 1 tun Lng tip nhn t hng theo
k hoch
Lng n hng pht ra theo
k hoch
50
50
50
750
800
750
800
750
800
Tng nhu cu
Cnh ca
Thi gian
lp rp
mt mt
tun
200
200
Nhu cu thc
200
200
200
200
200
200
Tun
Tng nhu cu
Khung ca Lng tip nhn theo tin
400
400
100
D tr hin c
Thi gian Nhu cu thc
cung ng
Lng tip nhn t hng theo
mt 2 tun
k hoch
100
100
100
100
100
100
100
300
300
400
400
400
400
124
Tng nhu cu
Thanh g
800
800
50
D tr hin c
Thi gian Nhu cu thc
cung ng
Lng tip nhn t hng theo
mt 1 tun
k hoch
Lng n hng pht ra theo
k hoch
50
50
50
50
50
50
50
750
750
800
800
800
800
Tng nhu cu
Lng tn kho sn c
Lng NVL a n
35
35
30
40
30
40
10
10
40
30
30
55
10
40
30
30
55
Nu ta gi:
D = nhu cu trong nm (s n v/nm)
H = Ph tr hng (ng/nm)
S = Ph t hng (ng/ln t)
Q = S lng t hng (n v/ln t)
TC = tng chi ph t hng v tr hng: TC
Q
HQ SD
2
Q
2QS
H
2 140 100
73 n v
1 52
0
10
Tng nhu cu
35
30
40
10
40
30
30
55
Lng tn kho sn c
38
41
41
31
64
34
34
22
Lng a n
73
73
73
73
Tng chi ph = (100 + 100 + 100 + 100 ) + (38 + 8 +..+ 22) = 717 USD
Xc nh kch c l hng theo k thut cn i cc thi k b phn
Thc cht cng l phng php ghp l nhng vi
chu k khng c nh cc giai on. Cc l c
ghp vi nhau trn c s xem xt tng chi ph d
tr t ti mc thp nht c th c. y l chnh
sch c l m trong lng t hng khc nhau
ty thuc vo mi quan h gia chi ph t hng v
chi ph lu kho. Phng php ny khng cho php
xc nh c l ti u nhng li l phng php c
chi ph thp. Do , n l cch tip cn c s
dng ph bin.
Phng php ny c gng cn i gia chi ph t hng v chi ph lu kho. Thut
thc hin l ly tng nhu cu v nguyn vt liu hoc chi tit, b phn trong cc
giai on lin tip cho n khi c chi ph t hng gn nht vi chi ph lu kho
thnh mt n t hng. V mt kinh t, c l ti u c tnh theo cng thc sau:
Q* =
V d 5: Vi s liu v d 3 v 4 ta c:
Thi k
10
Tng nhu cu
35
40
40
10
40
30
30
55
Lng tn kho sn c
40
50
50
40
30
30
Lng a n
75
90
60
55
Qun tr hng d tr
7.2.1.
Trong sn xut kinh doanh, d tr hng ho, nguyn vt liu l cn thit khch quan,
n c nhng vai tr sau:
128
K thut phn tch ABC trong cng tc qun tr hng d tr c nhng tc dng sau:
o Thng xuyn kim tra v kim sot tng mn hng v c bit l kim sot
cht ch nhng mt hng thuc nhm A. Vic thit lp cc bo co chnh xc
v nhm A phi c thc hin thng xuyn nhm m bo kh nng an ton
trong sn xut.
o Cc ngun vn dng mua hng nhm A cn phi nhiu hn so vi nhm C, do
cn c s u tin u t thch ng vo qun tr nhm A.
o Nh c k thut phn tch ABC trnh ca nhn vin gi kho tng ln khng
ngng, do h thng xuyn thc hin cc chu k kim tra, kim sot tng
nhm hng.
Cch tin hnh phng php ABC nh sau:
o Xc nh khi lng, chng loi v gi tr cc loi hng d tr.
o Xc nh t l % v gi tr ca cc loi mt hng d tr.
o Sp xp theo th t gim dn v t l % ca gi tr hng d tr.
o nh s th t t trn xung theo danh sch cc mt hng d tr.
o Xc nh t l % lu k theo gi tr.
o Xc nh t l lu k theo mt hng.
o Phn loi hng d tr thnh 3 nhm ABC.
Bng th, chng ta c th biu th tiu chun ca cc nhm hng d tr theo k
thut phn tch ABC nh sau:
130
3.000
4.000
1.500
6.000
1.000
500
300
600
1.750
2.500
50
12
45
10
20
500
1500
20
10
Nhu cu
hng nm
Gi mua
mt n v
Gi tr cc loi
mt hng
% v gi tr so
vi tng gi tr
nm
Sp xp th
t u tin
3.000
50
15.000
13,8
4.000
12
48.000
4,41
1.500
45
67.500
6,21
6.000
10
60.000
5,52
1.000
20
20.000
1,84
500
500
250.000
23
300
1500
450.000
41,4
600
20
12.000
1,1
10
1.750
10
17.500
1,61
2.500
12.500
1,11
1.087.500
100
Gi tr
hng nm
1
2
H
G
450.000
250.000
41,4
23
10
20
15.000
13,8
30
4
5
C
D
67.500
60.000
6,21
5,52
40
50
6
7
8
9
10
B
E
K
L
I
48.000
20.000
17.500
12.500
12.000
4,41
1,84
1,61
1,11
1,1
60
70
80
90
100
1.087.500
100
TT
% v gi tr so vi
tng gi tr nm
% so vi tng
s loi hng
Xp loi
A
Nhu cu gn nh c nh v c xc nh trc.
Q
D
H S
2
Q
Ta c: TC
Vy:
H DS
2 0
2
Q
Q* =
Q2
Q2
2DC
H
2DS
H
D
Q
a) Lng t hng ti u :
2DC
245 sn phm
H
D
13 n hng
Q
300
23 ngy
13
L l thi gian t khi t hng n khi nhn c hng (thi gian ch i hng).
133
HQ SD
Tng chi ph v d tr ca m hnh POQ l: TC
2
Q
c TC min th TC'Q = 0
1
d
D
1
d
D
suy ra TC = (1 ) H 2 S 0 (1 ) H 2 S
2
p
Q
2
p
Q
2DS
d
H(1 )
p
2DS
Tng chi ph d tr s l: TC
p
2DS
d
hoc Q*p
pd
H
dp
D
Q pd
)H
S (
Q
2 p
Q*=
TC
2DS
2DS
=
d
H
H(1 )
p
p
= 1.061 sn phm
pd
D
Q pd
S
H 1.909 USD
Q
2 p
D
Q
S H
Q
2
2DS
I Pr
Trong :
Pr: l gi mua ca mt n v hng ho.
I: l t l % chi ph d tr tnh theo gi mua 1 n v hng ho.
Bc 2: iu chnh sn lng nhng n hng khng iu kin ln mc sn
lng ph hp. mi mc khu tr, nu lng hng tnh bc mt thp
khng iu kin hng mc gi khu tr, chng ta iu chnh lng hng
ln n mc ti thiu c hng gi khu tr. Ngc li, nu lng hng cao
hn th iu chnh xung bng mc ti a.
Bc 3: Tnh tng chi ph theo mc sn lng iu chnh
S dng cng thc tnh tng chi ph nu trn tnh ton tng chi ph cho cc mc
sn lng c xc nh bc 1 v bc 2.
Bc 4: Chn Q* c tng chi ph ca hng d tr thp nht xc nh bc 3.
V d 10: Nhu cu v my khoan in ca mt ca hng kinh doanh l 1.000 ci/nm.
Chi ph t hng l 100 USD/n hng v chi ph lu kho bng 40% gi mua. Nu t
hng t hn 120 ci th gi ca mt ci khoan in l 78 USD; nu t hng t 120 ci
tr ln, gi s gim xung ch cn 50 USD/ci. Ca hng c nn p dng m hnh
chit khu theo s lng hay khng?
Hng dn:
Trc ht cn tnh Q* i vi tng mc gi
Q*p (78 USD) =
2DS
2 1.000 100
=
= 80 sn phm
I Pr1
0, 4 78
2DS
2 1.000 100
=
= 100 sn phm
I Pr2
0, 4 50
136
D
S
Q1*
Q1*
I Pr1
2
1.000
100 0, 4 78 80.498 USD
80
Q*2
D
TC2(50USD) = Pr2 D + * S +
I Pr2
Q2
2
1.000 50
1.000
120
100
0, 4 50 52.033 USD
120
2
2 (2.000) (48)
= 79 chic
(0,2) (15)
Q*2 =
2 (2.000) (47)
= 80 chic
(0,2) (15)
Q*3 =
2 (2.000) (45)
= 82 chic
(0,2) (15)
60
61
62
63
64
65
66
S ln xut hin
10
12
Hy xc nh mc d tr hiu qu?
Theo cng thc trn, iu kin chp nhn mc d tr l: p
TT
Nhu cu
Tn s
ML
0,3
MP ML
Xc sut cu ln
hn cung
60
0.06
61
0.14
0.94
62
0.16
0.80
63
10
0.20
0.64
64
12
0.24
0.44
65
0.16
0.20
66
0.04
0.04
50
1.00
138
TM LC CUI BI
139
CU HI N TP
1. D tr l g? Vai tr ca d tr?
2. Trnh by mc tiu, nhim v ca qun tr hng d tr trong cc doanh nghip.
3. Hy nu cc loi chi ph ca hng d tr?
4. Hy trnh by k thut phn tch ABC trong qun tr hng d tr.
5. Hy nu cc im ging v khc nhau gia m hnh d tr EOQ v POQ.
6. M hnh khu tr theo s lng c p dng trong trng hp no? V sao?
7. M hnh phn tch cn bin c s dng nh th no trong xc nh lng t hng ti u.
8. Trnh by cc bc thc hin phng php d tr khu tr theo sn lng DQM.
9. MRP l g? Hy trnh by cc yu cu c bn ng dng MRP trong mt doanh nghip.
10. Ti sao trong phng php MRP cn phn tch cu trc ca sn phm theo hnh cy? Phn
bit gia nhu cu c lp v nhu cu ph thuc?
11. Hy nu trnh t thc hin hoch nh nhu cu nguyn vt liu bng phng php MRP.
12. Hy nu cc phng php xc nh kch c ca l hng?
140
BI TP
Bi 1:
Bi 2
Nhu cu v mt loi sn phm l 3 n v/ngy, v thi gian t khi t hng n khi nhn hng
l 15 ngy, hy xc nh im t hng li?
Bi 4
a. Lng t hng ti u?
b. im t hng li?
c. Chi ph d tr hng nm?
142