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Bi lun cui k: Cng ty Phn phi Southern Toro

Cuc tr chuyn sau y din ra gia Joe Melaney, Tng gim c kim ch s hu mt cng ty phn phi nm trong mng li phn phi ca tp on Toro vng Galveston, bang Texas, v Joe Jr. con trai ng: Joe: Sng nay cha gi cho con nhm tho lun v tng lai ca cng ty. Cha cm thy rng con nn tham gia nhiu hn vo vic ra quyt nh y bi v con s sm tip qun cng ty ny. Roger Kirk, ngi ph trch bn hng ca tp on Toro trong khu vc ny, s lin h vi chng ta vo tun sau bn v n hng ma xun ca chng ta. Chng ta s cn phi t mua ton b cc mt hng cp thot nc vo thi im . (Xem Ph lc 1.) Con bit y, chng ta v ang tin hnh mt s s thay i quanh vn phng ny. Mt trong nhng thay i to ln ca chng ta l mua h thng my tnh RyTech. Kt qu vn hnh my tnh m cha nhn c sng nay kt hp vi thi im t hng sp ti khin cha phi suy tnh v cc con s c c t h thng my tnh mi ny. Cha nh li tnh hung dn n vic phi mua h thng my tnh ny mt nm v trc vo thng Mi nm 2005. Vi chiu hng chi ph tng vt, cha phi ct gim vic tch tr hng trong kho m khng cn phi ct gim hot ng phn phi. Ngi i din ca hng RyTech ni rng ng ta c th ct gim mc tch tr hng trong kho ca chng ta ti 30 phn trm, mt con s nghe c v tt lnh i vi cha. V vy, cha k hp ng vi RyTech mua phn mm mi ca h. Max, ngi ph trch cc sn phm cp thot nc ca chng ta, t ra tin tng vo nhng con s m ng ta c c v lng t hng. Khi gi phn mm ny c a vo h thng my tnh ca chng ta, h ( nhng ngi i din ca hng RyTech) ni l n rt ph hp vi ta, nhng cha khng chc liu c th tin cy vo n hay khng. Con cn nh nhng vn m RyTech gp phi khi vn hnh n ch. Nu h li gp phi nhng vn nh th, th cha sao cn c th trng cy vo n bit dc cch thc lm th no chi tiu hng triu la ca mnh y? Joe Con: Cha ni rng RyTech ci t phn mm cho chng ta. H la chn quy tc quyt nh dng xc nh lng t hng nh th no? Joe: Cha khng th tr li c v iu . Cc chuyn gia t vn ni vi cha rng cch tt nht cng ty chng ta xc nh ra c lng t hng l s dng mt lng t hng kinh t (EOQ) v mt thi im ti t hng i vi tng mt hng. (Xem Ph lc 2.) H ni rng l cch tt nht bi v chng ta c ba thi im t hng c nh trong nm. Cha cm thy yn tm v thi im t hng, nhng khng cm thy chc chn v EOQ. Cha c th cho con bit EOQ c cu thnh nh th no i vi chng ta . N c da trn lng cu ca bn nm va qua. (Xem Ph lc 3.) RyTech cho rng h khng thy phi cn b sung thm bt k cch thc no khc na. H cng cho bit l n s hot ng rt sun s bi v mt khi vn hnh th khng cn thit phi thay i EOQ.Nh cha ni trc , cha khng cm thy chc chn v EOQ. Con bit l trc y cha phi ph thuc nh th no vo s cm nhn ca cha v th trng. Cha lun t mua hng da trn mc tiu th trc . Sau , cha iu chnh cc con s ty theo s lng cc sn gn m cha cho rng chng s c xy hoc chnh sa, v da trn nhng kin ca cc nh thu / nhng ngi xy lp v vic h mong i l s c bao nhiu cng trnh xy lp c thi cng trong ma xun. Cha cng gp g cc bn b trong ngnh xy dng xem h mong i l s c bao nhiu ngi nh c xy mi vo ma xun. Cha ch thc hin nhng s iu chnh khc nu nh cha ngh l c mt sn phm c th no ang m khng c ngi mua. Cha cho rng tt c hng ha u phi quay vng t nht ba ln mt nm. C hai sn phm lm cha lo lng ti thi im ny bi chnh vn . Mt l mt nh gi c lp bnh rng (Mt hng s 1-7287), mt mt hng t c nhu cu c tch tr cho vic sa cha cc b iu chnh monitor , v th hai l mt hng B iu chnh Monitor ( s Series 176) c tch tr vi vai tr l mt thnh phm "bo him" i vi mt vi khch hng chuyn dng. (Xem s m t chi tit trong Ph Lc 4 v 5 v B iu chnh Monitor v loi van c s Series 230.) 45

Joe Con: Con cha tng nghe thy cha cp n vn cn kit hng d tr trong kho. Chng ta v ang gp phi vn l khng cn loi van 1-inch Series 230 bn cho khch hng na, l mt mt hng c nhu cu cao m chng ta tiu th thng xuyn. Cha s lm th no x l vn ny khi t hng? Con bit l chng ta thng hay khng nht tr vi nhau v vic d tr hng mc no l cn thit. Con cho rng cha ang khng tch tr tt c cc loi mt hng mt mc ln tho mn khch hng. Cha lun ni lm hi lng khch hng mi l iu thit yu cho s sng cn ca cng ty ny c m. Con lun tin rng iu i hi chng ta lc no cng phi c sn trong tay nhng g m khch hng cn. Mt vn khc na m con thy cng xut pht t vic khng d tr hng trong kho l vic mt khch hng cho cc i th cnh tranh. Bt k khch hng no m chng ta khng th p ng c n hng ca h th h s quay sang mua ca cc hng khc nh Rainbird, Weather Matic, hoc Nelson. Bt k i th no trong s cng u c th cung cp cho nhng khch hng loi thit b tng xng, v mt khi khch hng chuyn sang nh cung cp khc, th chng ta lm th no li ko h tr li? Joe: Cha khng c dung tch kho bi tch tr hng nhm bo v cho chnh bn thn chng ta s khng bao gi b ht hng. Trit l ca cha l ai th cng khng th lc no cng lm khch hng hi lng c vi lng hng c sn trong tay. Nhng th rng c th lm h hi lng n 90 phn trm th vn c cn hn. Khi khng c sn hng trong tay, th thng xuyn c th ly chng t cc nh phn phi khc. thng l mt qu trnh kh nhanh chng bi v chng ta vn chuyn nhng mt hng bng my bay. ng tic l chng ta khng th tin hnh t nhng n hng cp bch vi tp on Toro c, nhng chng ta cn phi tun th theo chnh sch t hng thng dng ca h (Ph lc 6). iu nhc nh cha l nm nay chng ta c th s gp phi vn khng c sn hng trong kho. Tun trc khi cha ang c mt ti cu lc b chi gn, th George, gim c cu lc b, c ni v mt s ln h thng phun nc chng chy ca h b hng. George cho bit rng ng cp vi hi ng qun tr v vic thay th h thng . Trong khi ch hi ng qun tr s a ra quyt nh cui cng ti cuc hp thng nin vo thng Mi hai, th George cho rng vic ri s c chp thun. Nu nh h quyt nh lp t h thng , h mun n phi sn sng hot ng khi h tin hnh t chc gii u hng nm vo u thng T. George ni l la chn u tin ca ng y s l chng ta nu chng ta c th cung cp h thng trong thi gian nh. Hp ng ny s c kh nng sinh li cao. Nh con bit, sn gn c din tch l 390 mu Anh, v ton b h thng s phi c thay th. H thng thay th s phi s dng rt nhiu loi van c s Series 230. Do ln ca h thng phun nc chng chy ca cu lc b , cha hi ngn hng v chi ph vay vn. Ngn hng n nh mt mc li sut l 18 phn trm. Cha ang phn vn khng bit liu c nn mo him vay vn hay khng, do cha ang xem xt ct bt chi ph dnh cho khu vc ph tng, ni ang chim dng mt lng ln tin mt ca chng ta . Cha c tnh rng 25 phn trm s hng trong kho ca chng ta ch l nm ph bi trong m thi. Rt nhiu nhng mt hng trong s ch c mt vi khch hng ca chng ta tiu th. Nu cha quyt nh khng thc hin iu , th chng ta s phi i thu thm kho ct gi s hng dng cho lp t sn gn. Khi cha hi v vn ny vo ngy hm qua, cha c thng bo mt mc gi l $3,27 / feet vung / nm i vi din tch kho c thu. h tr cho vic xc nh lng t hng thch hp v c c mt nhn thc r rng hn v c hi c lp t h thng phun nc chng chy cho cu lc b , sng nay cha gi cho C quan D bo Thi tit Quc gia. H d kin s l mt ma xun kh hn nht trong nm nm ti y. Cha khng nm chc liu iu s c nh hng n doanh s bn cc sn phm cp thot nc mc no. h tr cho vic xc nh mc tc ng ca thi tit n doanh s bn hng, cha xem li cc con s v nhu cu v thi tit tng ng trong vng nm nm va qua. Trong nm 2004 v 2005, cha tch tr hng d tha qu nhiu. Trong nhng nm , thi tit m t v u m mt cch khc thng. Trong nm 2006, iu kin thi tit tri ngc hn li. l mt ma kh hanh bt thng, v hu ht cc loi hng ha ca chng ta u khng c d tr y cung cp cho khch hng. (Xem Ph lc 7 bit thm v nhng c im ca th trng.) 46

Joe Con: i vi mt ngnh ngh kinh doanh ph thuc vo tnh kh tht thng ca thin nhin, th ti sao cha vn c khng chu thot ra? Liu thc s c ng phi hng u vo tng c ci gi l mc li tc t u t m chng ta hin ang thu c hay khng? Cho d chng ta c thu c mt mc tng gi l 25 phn trm i vi tt c cc mt hng cp thot nc, th kt qu khng phi lc no cng l kt qu cui cng. L ra chng ta c th qun l kho hng ca chng ta tt hn v thc s lm cho ngnh ngh kinh doanh ny tr nn ng gi. (Xem Ph Lc 8,9, v 10.) Joe: Trc y, cha li trong ngnh kinh doanh ny bi v cha khi s thnh lp ra doanh nghip ny. N l a con ca cha. Cha cho l thu c rt nhiu thnh qu t n. Cha lun tr tnh trao li cng ty ny cho con v con vn hnh n. By gi l lc con phi quyt nh lm th no iu hnh cng ty ny nu nh con ng ra ph trch v nu nh mc li tc t u t l ln lm con hi lng. Chng ta cng cn phi quyt nh s tin hnh t mua nhng loi hng g t Roger Kirk khi ng y n y vo tun ti v s phi thc hin nhng g v vic s dng h thng my tnh RyTech. Hin gi cha phi tham d mt cuc hp khc, nhng cha mun sau ny li c tho lun chuyn ny vi con. CU HI THO LUN: 1. Bn s khuyn ngh Joe Con lm nhng g nu nh anh ta ng ra nm quyn kim sot iu hnh cng ty phn phi Southern Toro? 2. Hy nh gi tm quan trng ca vic tch tr hng v qun l kho hng ca cng ty phn phi Southern Toro i vi c cc sn phm cp thot nc ln cc mt hng ph tng. C nn ct bt lng d tr hng hay khng? 3. Hy nh gi h thng qun l kho hng hin thi ca cng ty phn phi Southern Toro. Bn s gii thiu cho h h thng qun l kho hng no? PH LC 1 Cc sn phm cp thot nc hin c trong kho vo ngy 15 thng 10 nm 2006. Miu t sn phm Lng hng hin c Tr gi hng hin c Doanh thu trong kho trong kho nm 2006 ( n v) ($000) ($000) Free controllers series 150-4 + 8 283 12 15 Customer controllers series 123-8 + 11 68 8 12 Monitor controllers series 176-11 + 23 51 15 26 3/4" + 1" valve globe/angle in-line 4,430 46 78 1 1/2" + 2" valve globe/angle in-line 281 6 62 Brass valves series 216 334 4 7 Pop-up bodies 50,841 20 77 570 series nozzles 90,056 14 68 Stream rotors series 300 2,043 13 144 Rain pros series 320 1,782 12 26 Gear driven rotary series 600 1,086 10 22 Gear driven rotary series 620 681 21 39 Gear driven rotary series 640 2,627 81 194 Gear driven rotary series 670 973 36 180 Tng 155,536 298 950 PH LC 2 Nhng qui tc tnh ton ca h thng my tnh hin hnh

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tnh qui m lng t hng: * A = chi ph t mt n hng, $

EOQ =

2 AD ic

D = nhu cu hng nm tnh theo n v hng ha i = "li sut " cho vic lu gi hng trong kho trong mt nm nh l mt phn ca n gi c = n gi ca Mt hng , $/n v EOQ = lng t hng kinh t tnh thi im ti t hng R = nhu cu bnh qun trong khong thi gian ch hng + lng hng tch tr m bo an ton R l thi im ti t hng khi m tin hnh t mt n hng d tr thm hng ha. Hin ti, mt khong thi gian ch hng l 12 tun c s dng i vi tt c cc mt hng trong vic n nh thi im ti t hng .* H thng my tnh hin hnh ang s dng mt mc chi ph tch tr hng l i = 30% (20% chi ph v vn, 5 % li thi, v 5% chi ph lu kho) v mt mc chi ph t hng l $10 mt n hng.

PH LC 3 Nhu cu cho cc nm ti chnh t 2003 n 2006 Part #1-7287 Motor nh gi c lp bnh rng ( cho B iu chnh Monitor) Gi thc tr ca nh phn phi $12.00 Gi bn $26.00 Doanh s 2003 30 Tn kho hin ti = 9 n v Thi im ti t hng = 16 n v, EOQ = 12 n v Van 1" series 230 Gi thc tr ca nh phn phi Gi bn $13.75 2003 Doanh s 5210 Tn kho hin ti = 4,430 n v Thi im ti t hng = 2,070 n v, EOQ = 173 n v B iu chnh Monitor Series 176 Gi thc tr ca nh phn phi Gi bn $400.00 Doanh s 2003 21 Tn kho hin ti = 51 n v 48 2004 12 2005 41 2006 65 $301.46 2004 3650 2005 4441 2006 5673 $10.35 2004 19 2005 22 2006 31

Thi im ti t hng = 22 n v, EOQ = 2 n v PH LC 4 Van t ng Series 230 v 240. Loi chy bng in v bng sc nc 3/4" & 1" dng cht chc, c h thng thng, chy bng in 24 V.A.C. ng dng H thng ngm t ng vi nhu cu G.P.M. t 1 n 50 G.P.M. H gia nh hoc thng mi H thng in Cc h thng c h thng thng - nc bn hoc sch H thng dng cht chc - nc sch Tnh nng Tt c Van cu ci t d dng Gi c hp l / cnh tranh Lu lng cao / mt p lc thp Thot nc vn hnh bng tay ng v m d dng M v ng ca lc lu lng v p lc thp Cng thot nc c bo v vi b lc trong 3/4" Chng n mn, cht liu knh nylon Kch thc nh, hiu sut ln 1" Series 230 ch thng kim sot lu lng vn hnh bng tay Chng n mn, cht liu Cycolac v thp khng g Solenoid c gia c bng thp khng r u thot nc vi vng m bng thp khng g vi ng ren 1" I.P.S. Thng s k thut 3/4" 24 V.A.C. .Dng in vo 36 amperre .Dng in duy tr 18 ampere p sut lm vic Ti a 150 PSI Ti thiu 25 PSI u nhn nc ren trng 3/4" I.PS Kch thc Cao 3"H , Rng 4" 1" Loi chy bng in 24 V.A.C. .Dng in vo 400 ampere .Dng in duy tr 200 ampere p sut lm vic Ti a 150 PSI Ti thiu 10 PSI Kch thc: 230-6"H, 41/2"W 24041/2"H,41/2"W

Series 230, 1" Valves

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PH LC 5 B iu chnh t ng Monitor II Series 170: trm 11 & 23 , chy bng sc nc v bng in. ng dng Mt hng thng mi thu sut cao Ngoi tri treo tng hoc c b Cng vin trng hc ngha trang - chung c ta nh thng mi Tnh nng Thi gian hot ng, 0-60 pht mi trm (iu chnh v hn) Kh nng lp trnh ko di 14 ngy d dng thit lp C ch hot ng t ng, bn t ng, hoc vn hnh bng tay Chng trnh ti ch nhiu ln - d dng thit lp Bo v mch kt ni lit k U.L. Lp trnh kp trn cc m hnh in (c c th c ti nc thng xuyn hn so vi cy bi) C n bn van TORO in c th hot ng trn mi trm ca cc loi chy bng in Khng c thi gian lch gia cc trm Tiu chun mch khi ng bng bm (cng c th c s dng nh bng mch iu khin van ch) Kha c s dng cho hp t thi gian v ca t B lc ng cp nc bao gm loi chy bng sc nc Loi chy bng sc nc chng li thit hi lin quan n ng bng B iu khin c th c vn hnh bng tay ngay c khi c ch nh gi c g b (s dng ph kin Model 995-24 cho cc loi chy bng in) Cc loi chy bng in c gn my bin p V my l loi thp c, c x l chng r st, v sn mu xanh l cy Khun gn d dng lp t trong iu kin c b tng Thng s k thut Bin p ( c gn km ) 45 V.A., 24 V.A.C. Thit b bo v chng st dnh cho cc khu vc d b st nh Kch thc-Treo tng 8 "x 10 " x 8 "; 8 " x 12 "x 31 " 115 V.A.C. u vo-24 V.A.C. u ra 2 dy mt t ring bit cn thit s dng chng trnh kp S dng van m thng thng, ng t my iu khin n van khng nn vt qu 1000 feet Hy tham kho trang 30 v s lng van ti a cho php mi trm v cc d liu k thut khc PH LC 6 Chng trnh tch tr hng ca b phn cp thot nc trong nm ti chnh 2003, dnh cho cc nh phn phi khu vc pha nam 50 B iu chnh 176

t hng 33% Con s d bo ca nm 2002 15 thng Mi -30 thng Mi 33% Con s d bo ca nm 2003 15 thng Hai- 30 thng Hai 33% Con s d bo ca nm 2003 15 thng Su - 30 thng Su

Thi gian giao hng Thng 12 v Thng 1 Thng 5 v Thng 6 Thng 8 v Thng 9

iu kin gia hn 1/2 May 15-net 1/2 June 15-net 1/2 Sept. 15-net 1/2 Oct. 15-net 1/2 Nov. 15-net 1/2 Dec. 15-net

PH LC 7 Thng tin v th trng khu vc Galveston SFDHH* $15-19M 228,545 SFDHH $20-24M 182,607 SFDHH $25-34M 151,110 SFDHH $35+ 89,375 Tng SFDHH 757,000 Tng dn s 3,640,000

S sn gn: 158 S l gn: 2,259 Th trng cp thot nc tim nng (mua hng ca tp on TORO): (a) Cm nh (b) $403,830 S lng ngha trang:71 Cm ln (b) 267,048 S lng cng vin :14 Ph tng 75,160 S lng trng hc :170 Tng $846,038 * S ngi sng trong cc khu nh ch dnh cho cc gia nh c ng(SFDHH). (a) y l s c tnh v quy m th trng ca TORO trong khu vc ny (b) Cm nh l ch nhng khch hng h gia nh trong khi cum ln l ch cc sn gn v cc ia im kinh doanh khc

PH LC 8 Bo co thu nhp (nm ti chnh kt thc ngy 30 thng 6) Doanh thu rng Gi vn hng bn Tng li nhun Chi ph Chi ph Bn hng Chi ph vn hnh Chi ph c nh Tng chi ph Li nhun rng t hot ng kinh doanh Cc chi ph khc Thu nhp Li nhun rng trc thu Thu Li nhun rng 2004 $3,900,000 2,800,000 $1,100,000 $440,000 455,000 95,000 $990,000 $110,000 $75,000 15,000 $50,000 12,000 $38,000 2005 $3,500,000 2,700,000 $ 800,000 $ 272,000 318,000 100,000 $690,000 $110,000 $60,000 10,000 $60,000 27,000 $33,000 2006 $4,200,000 $3,200,000 $1,000,000 $350,000 400,000 115,000 $865,000 $135,000 $85,000 25,000 $75,000 36,000 $39,000

PH LC 9 Bn cn i k ton (nm ti chnh kt thc ngy 30 thng 6) 2004 2005

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Ti sn TIn mt $10,000 $35,000 $5,000 Cc khon phi thu $492,000 $ 622,000 $647,000 Tr i cc khon kh i 17,000 22,000 22,000 Cc khon phi thu rng 475,000 600,000 625,000 Hng tn kho 620,000 600,000 1,000,000 Tng ti sn lu ng $1,105,000 $1,235,000 $1,630,000 Chi ph tr trc $30,000 $30,000 $20,000 Thit b 35,000 40,000 45,000 Tng ti sn c nh $65,000 $70,000 $65,000 Tng ti sn $1,170,000 $1,305,000 $1 ,695,000 N Phiu n phi tr cho ngn hng $207,000 $329,000 $700,000 V th ngn hn ca cc khon 20,000 20,000 20,000 n di hn Tng n ngn hn $227,000 $349,000 $720,000 N di hn 160,000 140,000 120,000 Tng n $387,000 $489,000 $840,000 Vn c phn $200,000 $200,000 $200,000 Li nhun gi li 583,000 616,000 655,000 Gi tr ti sn rng $783,000 $816,000 $855,000 Tng n v Gi tr ti sn rng $1,170,000 $1,305,000 $1,695,000 PH LC 10 Phn tch b phn nm ti chnh 2006 (nghn ) Tiu dng Thng mi Cp thot nc Tng Sn phm Doanh thu rng $4,200$1,800 Gi vn hng bn 3,200 1,435 Tng li nhun $1,000$365 Tng li nhun 23% 20% Tn kho cui k $1,000$275 Sn phm $850 650 $200 23% $250 Sn phm $950 750 $200 21 % $295 Ph tngDch v $550 $50 350 15 $200 $35 36% 70% $180

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