CH 9 Ton Kho 4708 PDF

Chng 9
Qun l tn kho
Bin son: TS. inh B Hng Anh
Tel: 01647.077.055/090.9192.766
Mail: anhdbh_ise7@yahoo.com
Chng 9: Qun tr tn kho
91
Ni dung
1. Tn kho C.ty Amazon.com
2. Qun l tn kho
Chc nng v cc kiu tn kho
Phn tch ABC
Chu k kim k
3. M hnh tn kho cho lng cu c lp
Lng cu c lp vs. ph thuc
Chi ph lu kho, t hng v gia cng
M hnh lng t hng kinh t EOQ
M hnh lng t hng sn xut POQ
M hnh chic khu s lng
4. M hnh xc sut v tn kho an ton
5. M hnh im t hng c nh P
92
Amazon.com
Amazon.com bt u bng mt nh bun trn mng,
khng tn kho, khng chi ph vn hnh. Ch n gin l
nhn n t hng t mng ri t hng li;
Amazon.com ngy nay l mt cng ty c trnh qun l
sn xut v tn kho hng u th gii.
93
Amazon.com
1. n hng th c gn n trung tm phn phi gn nht c
sn phm;
2. Theo chng loi, n hng c gn n cc nhm chuyn
bit;
3. n sng biu th hng muc s c ly i, n sau s
c reset;
4. Cc hng mc sau c t vo cc thng chuyn hng.
Mt hng mc c qut khong 15 ln nga li.
94
Amazon.com
5. Thng hng c chuyn n im trung chuyn
6. Sn phm/Thng hng c dn keo, bc xp bo v.
7. Khch hng s nhn c hng trong vng 1 tun
95
Qun l tn kho
Chc nng tn kho
Tng tnh c lp gia cc b phn sn xut
Gim s bin ng sn lng do nhu cu v tng tnh phc v
c hng tin ch gim gi khi mua nhiu
Chng lm pht
) Tn kho thng chim khong 50% vn u t.
) Qun tn kho: Cn i gia chi ph tn kho vi mc
phc v sn xut.
96
Cc kiu tn kho
Nguyn vt liu: Mua nhng cha sn xut
Bn thnh phm: ang gia cng
Ph tng: m bo s hot ng ca my, ca qui trnh
sn xut. Dng trong Bo tr/sa cha/vn hnh
Thnh phm: Ch phn phi
Chu k sn xut
Chu k
95%
u vo
Ch
Ch
kim tra di chuyn
Th.gian
di chuyn
5%
Ch c
gia cng
Th.gian Thi gian

Chun b gia cng
u ra
Hnh 9.1
97
Qun tr tn kho
Xc nh chng loi v s lng hng tn kho.
Kim tra chnh xc ca cc bng kim k.
Phn tch ABC

Chia tn kho thnh 3 hng mc ph thuc vo gi tr bng
tin ca tin ca lng tn kho hng nm.
Nhm A Gi tr cao
Nhm B Gi tr trung bnh
Nhm C Gi tr thp
Tp trung vo mt vi hng mc ch lc c gi tr cao
98
Phn tch ABC

S hiu of
hng mc
#10286
% c
trong kho S lng x
%chi ph
/tng chi ph
1,000
90.00 $
90,000 $
38.8%
#11526
500
154.00
77,000
33.2%
#12760
1,550
17.00
26,350
11.3%
350
42.86
15,001
6.4%
1,000
12.50
12,500
5.4%
#10867
20%
n gi
Chi ph
hng nm
30%
#10500
S hiu of
hng mc
% c
trong kho
S lng
n gi
Chi ph
hng nm
% chi ph/tng
chi ph
Nhm
A
72%
A
B
23%
B
B
Nhm
#12572
600
14.17 $
8,502 $
3.7%
#14075
2,000
.60
1,200
.5%
100
8.50
850
.4%
5% C
#01307
1,200
.42
504
.2%
#10572
250
.60
150
.1%
232,057 $
100.0%
#01036
50%
8,550
99
% chi ph/tng chi ph
Phn tch ABC
80
70
60
50
40
30
20
10
0
Hng mc A
Hng muc B
Hng mc C
|
10
20
30
40
50
60
70 80 90 100
% hng mc tn kho
Hnh 9.2
9 10
Phn tch ABC

Tiu ch khc
D bo thay i cng ngh
Phn phi
Cht lng
n gi cao
Chin lc
Tm thm nh cung cp cho hng mc A;
Qun l tn kho cht hn vi hng mc A
Cn thn hn vi d bo hng mc A
9 11
Chu k kim k
) chnh xc ca bng kim k: Cn chnh xc t hng
ng
) Chu k kim k
1. nh k
2. S dng phn tch ABC xc nh chu k
3. Mt s u im
Hn ch s c v tham nhng
Hn ch iu chnh lng tn kho hng nm
Hng dn, o to b phn kho
Xc nh nguyn nhn sai st chnh sa;
9 12
Chu k kim k
5,000 hng mc ang lu kho, 500 hng mc A, 1.750
hng mc B, 2.750 hng mc C.
Hng mc A c kim k hng thng (20 ngy lm vic),
hng mc B mi qu (60 ngy lm vic), v hng mc C
mi 6 thng (120 ngy lm vic)
Nhm
S lng
Chu k kim k
500
1.750
Mi qu
2.750
Mi 6 thng
Mi thng
Lng hng mc kim

k mi ngy
500/20 = 25/ngy
1.750/60 = 29/ngy
2.750/120 = 23/ngy
77/ngy
9 13
M hnh tn kho cho lng cu c lp

Lng cu c lp: Yu cu mt hng mc khng b nh
hng bi nhng hng mc khc.
Lng cu ph thuc: Yu cu mt hng mc b ph
thuc bi nhng hng mc khc.
Ph lu kho, t hng, v chun b sn xut
Ph lu kho: tn tr hng ha trong kho
Chi ph t hng: X l biu mu, x l n hng.
Ph chun b sn xut: Chun b my mc, qui

trnh sn xut n hng.
9 14
Ph lu kho
Hng mc
Ph thu Kho(thu + trt gi, vn hnh, thu, bo
him)
Bng 9.1
Chi ph(v %/tng
ph lu kho)
6% (3 - 10%)
Ph vn hnh (thu thit b, trt gi, nng lng,

ph vn hnh)
3% (1 - 3.5%)
Lao ng
3% (3 - 5%)
u t ban u (thu mn, thu, v bo him)

B mt trm, li thi,.
Tng ph lu kho
11% (6 - 24%)
3% (2 - 5%)
26%
Ph lu kho c th bin ng ph thuc vo doanh

nghip, v tr, li sut. Thng thng > 15%. Mt s lnh
vc cng ngh cao, ph ny > 50%.
9 15
M hnh tn kho cho lng cu c lp

Xc nh t hng khi no v bao nhiu
1. M hnh lng t hng kinh t EOQ
2. M hnh lng t hng sn xut POQ
3. M hnh gim gi khi t hng nhiu
M hnh lng t hng kinh t EOQ - Cc gi thit
Lng cu l hng s v c lp
Thi gian ch nhn hng l hng s
Khng xt thi gian nhn hng t kho
Khng c gim gi khi t hng nhiu
Chi ph lu ng ch bo gm t hng v lu kho
Kho tha mn lng cu
9 16
Mc tn kho
Mc s dng kho
H s s dng
S lng t
hng = Q
(Cc i tn
kho)
Trung bnh
Q
2
Cc tiu
tn kho
0
Thi gian
Hnh 9.3
9 17
Chi ph hng nm
Chi ph tn kho cc tiu

Tng chi ph:
lu kho v t
hng
Chi ph
cc tiu
Ph lu kho
Ph t hng
Lng t hng
kinh t (Q*)
Lng t hng
Hnh 9.4
9 18
M hnh lng t hng kinh t EOQ

Q = Lng t hng
Q* = Lng t hng kinh t EOQ
D = Lng cu hng nm
S = Chi ph cho mi ln t hng
H = Ph lu kho/n v.nm
Ph mua hng/nm =
D
S
Q
Ph mua hng hng nm = (S ln t hng trong nm)

(Chi ph cho mi ln t hng)
=
=
Nhu cu hng nm
Lng t hng
Chi ph cho mi
ln t hng
D
(S)
Q
9 19
M hnh EOQ
D
S
Q
Q
Ph lu kho hng nm=
H
2
Ph mua hng/nm =
Ph lu kho hng nm
= (Mc tn kho trung bnh)
(Ph lu kho/hng mc.nm)
=
Lng t hng
2
Q
(Ph lu kho/n v.nm) =
2 (H)
Lng t hnh kinh t c xc nh ti im c chi ph t

hng = Chi ph tn kho.
Q
D
S = 2 H
Q
Tm Q* 2DS = Q2H
Q2 = 2DS/H
Q* =
2DS/H
9 20
V d p dng m hnh EOQ

Xc nh lng t hng kinh t EOQ
Nhu cu hng nm D = 1.000 n v
Chi ph cho mi ln t hng S = 10 $
Chi ph tn tr H = 0,50$/n v.nm
Q* =
2DS
H
Q* =
2(1.000)(10)
0,50
40.000 = 200 n v
9 21
V d p dng m hnh EOQ

Xc nh s ln t hng/nm, chu k t hng, Chi ph tn kho
D = 1.000 n v
Q* = 200 n v
S = 10$/ln
H = 0,50$/n v.nm
S ln t
hng/nm
Nhu cu (D)
D
=N=
=
S lng/ln t hng Q*
1.000
N=
= 5 ln/nm
200
Chu k t
= T=
hng
S ngy lm vic trong nm

N
250
T=
5
= 50 ngy
9 22
V d p dng m hnh EOQ

Tng chi ph = Ph t hng + Ph lu kho
Q
D
TC =
S +
H
Q
2
1,000
200
TC =
(10$) +
(0.50$)
200
2
TC = (5)(10$) + (100)(0.50$) = 50$ + 50$ = 100$
EOQ, m hnh bn vng
M hnh ng c trong trng hp mt s gi nh khng t
c
ng tng chi ph thng t bin ng khi p dng EOQ
9 23
V d p dng m hnh EOQ

V d v s n nh ca m hnh EOQ
Tnh chi ph tn kho khi nhu cu tng 50%
D = 1.000 n v 1.500 n v Q* = 200 n v
S = 10 $ ln t hng
N = 5 ln t hng/nm
H = 0,50$/n v.nm
T = 50 ngy
D
Q
TC = S +
H
Q
2
1.500
200
TC =
(10$) +
(0,5$) = 75 $ + 50 $ = 125 $
200
2
Tng chi ph hng nm tng 25%
9 24
V d p dng m hnh EOQ

V d v s n nh ca m hnh EOQ
Xc nh tng C.P. tn kho vi lng t hng kinh EOQ = 244,9 .v
D = 1.000 n v 1.500 n v Q* = 244,9 n v
S = 10$/ln t hng
N = 5 ln t hng/nm
H = 0,5 $/n v. nm
T = 50 ngy
D
Q
TC =
S +
H
Q
2
1.500
244,9
TC =
(10$) +
(0.5$)
244,9
2
Tng chi ph gim

2% (122,48/125) so
vi lng t hng
Q* = 200
TC = 61,24 $ + 61,24 $ = 122,48 $

9 25
im t hng li
EOQ xc nh lng t hng
im t hng li ROP xc nh thi im
ROP =
Lng hng Thi gian ch

tiu th/ ngy
nhn hng
=dxL
D
d=
S ngy lm vic trong mt nm
9 26
Mc t hng (n v)
ng tiu th
Q*
dc = lng hng/ngy = d
ROP
(.v)
Thi gian ch
nhn hng = L
Thi gian(ngy)
Hnh 9.5
9 27
V d xc nh im t hng li
V d
Nhu cu = 8.000 iPad/nm
Nm: 250 ngy lm vic
Thi gian ch nhn hng: 3 ngy lm vic
d =
D
S ngy lm vic trong nm
= 8.000/250 = 32 n v
ROP = d x L
= 32 n v/ngy x 3 ngy = 96 n v
9 28
Lng t hng
Q = Lng t hng
p = Lng sn xut hng ngy
H = Ph lu kho n v/nm
d = Lng cu hng ngy
t = Thi gian t sn xut (ngy)
Trong qu trnh nhn hng, sn

xut (v tiu th) vn din ra
Tiu th (khng
sn xut)
Lng tn
kho cc i
t
Thi gian
Hnh 9.6
9 29

Chi ph tn kho = (Mc tn kho trung bnh) x
hng nm
Ph lu kho n
v/nm
Mc tn kho tr.bnh = (Mc tn kho cc i) / 2
Mc tn kho =
Tng sn lng Tng lng s dng
trong t sn xut
cc i
trong t sn xut
= pt dt
Trong : Q = pt ; do t = Q/p
Mc tn kho
Q
Q
d
=p
d
=Q 1
p
p
p
cc i
Ph tn kho =
hng nm
Mc tn kho cc i
2
(H) =
Q
2
d
p
H
9 30

Ph t hng = (D/Q) S
Ph lu kho =
1
HQ[1 - (d/p)]
2
(D/Q)S =
Q2
1
2
HQ[1 - (d/p)]
2DS
=
H[1 - (d/p)]
Q*p =
2DS
H[1 - (d/p)]
V d
Lng cu D = 1.000 n v/nm
Chi ph t hng S = 10 $/ln
Lng sn xut hng ngy p = 8 n v
Lu tr H =0,50$/n v.nm Lng cu hng ngy d = 4 n v s.p.
9 31

Xc nh d
D
d=
S ngy nh my vn hot ng
2(1.000)(10)
0,50[1 - (4/8)]
Q* =
1.000
=
=4
250
80.000 = 282,8 = 283
Dng khc ca cng thc xc nh Q (Khi bit tc tiu th

v sn xut hng nm)
Q* =
2DS
Lng cu hng nm
H 1
Tc sn xut hng nm
9 32
M hnh chit khu s lng

Gi s gim khi t hng nhiu
Cn nhc gia gim gi vi tng ph tn kho
Tng chi ph = Ph t hng + Ph lu kho + Ph mua hng
Q
D
TC =
S+
H + CD
2
Q
Mc gim gi khi t hng ph tng t
TT
1
Lng gim gi
0 n 999
% gim gi
Khng gim gi
n gi C(*)
5,00$
1.000 n 1.999
4,80$
> 2.000
4,75$
(*)Chi
ph lu kho I = 20% n gi sn phm/nm
Bng 9.2 9 33

Cc bc phn tch mt m hnh chit khu s lng
1. Vi mi mc gi, tnh Q*
2. Nu Q* khng t mc gim gi, iu chnh (ti thiu)
Q* c gim gi;
3. Tnh tng chi ph cho mi Q* hay Q iu chnh ca
bc 2 (Cng thc slide trn).
4. Chn Q* (hay Q* iu chnh) c tng chi ph nh nht.
9 34
Tng chi ph

ng tng chi ph
cho mc chit khu 2
ng tng
chi ph cho
mc chit
khu 1
ng tng chi ph cho

mc chit khu 3
b
a
Q* Cho chit khu 2 (im a) c iu chnh ln 1.000

n v (im b) c hng mc chit khu 1.000.
Mc gi 1 Mc gi 2
1.000
2.000
Lng t hng
Hnh 9.7
9 35

Tnh Q* (EOQ) cho mi mc gim gi
Q* =
2DS
IC
IC = H
I = T l ph lu kho/n gi sp
C: n gi sn phm
H: Ph lu kho/n v.nm
Q1* =
2(5.000)(49)
(0,2)(5)
= 700 t/ln t hng
Q2* =
2(5.000)(49)
(0,2)(4,8)
= 714 t/ln t hng
Q3* =
2(5.000)(49)
(0,2)(4,75)
= 718 t/ln t hng
9 36

Tnh Q* cho mi gim gi
Q* =
2DS
IC
Q1* =
2(5.000)(49)
(0,2)(5)
Q2* =
2(5.000)(49) = 714 t/ln t hng

(0,2)(4,8)
1.000 iu chnh
Q3* =
2(5.000)(49)
(0,2)(4,75)
= 700 t/ln t hng
= 718 t/ln t hng

2.000 iu chnh
9 37

TC =
D: Nhu cu 5.000 sp Q: Lng t hng

Q
D
S+
H + CD S: Ph/ln .hng = 49$, C: n gi sp
2
Q
H: n gi lu kho = 20% n gi sp.
Mc
gim gi
n
gi
Lng
Ph mua
t hng hng(CD)
Ph t
hng
Ph lu
kho
Tng
5,00$
700
25.000$
350 $
350$
25.700$
4,80$
1.000
24.000$
245 $
480$
24.725$
4,75$
2.000
23.750$
122,5 $
950$
24.822,50$
) Chn s lng t hng v gi tng ng c

c cc tiu tng chi ph tn kho;
Bng 9.3
) Mua 1.000 sn phm mc gi 4,80$.

9 38
M hnh xc sut v tn kho an ton

M hnh xc sut c s dng khi nhu cu khng l
hng s hoc khng bit trc
Dng mc tn kho an ton t c mt mc phc v
nht nh v ngn nga ht hng.
ROP = d x L + Mc tn kho an ton

ROP: im t hng li
d
Nhu cu hng ngy
L
Thi gian ch nhn hng
Chi ph
thiu hng = Tng cc n v thiu xc sut
/nm
ph mt doanh s/n v S ln t hng/nm
V d xc nh mc tn kho an ton
ROP ban u = 50 sp
S ln t hng/nm = 6
Ph mt doanh s = 40$/sn phm

Ph lu kho
= 5 $/sn phm.nm
9 39

S sn phm
Kinh nghim phn

phi xc sut ca
im ti t hng
ROP
Mc tn kho an ton:
Tn kho an Ph lu kho cng
ton
thm
30
40
50
60
70
Xc sut thiu hng

0,2
0,2
0,3
0,2
0,1
1,0
Chi ph do khng c hng trong

kho
Tng chi
ph
20
(20)(5$) = 100$ 0$
100$
10
(10)(5$) = 50$
(10)(0,1)(40$)(6) = 240$
290$
(10) (0,2) (40$) (6) + (20) (0,1)

(40$) (6) = 960 $
960$
Tn kho an ton 20 sn phm c chi ph tng nh nht

ROP = 50 + 20 = 70 sn phm
9 40

Mc tn kho
Lng cu bt nh
Lng cu cc tiu trong thi gian i

Lng cu cc i trong thi gian i
Lng cu trung bnh
ROP = 350 + Tn kho an ton 16,5 = 366,5
ROP
Phn b chun ca lng cu trong thi gian i nhn

hng
K vng ca lng cu = 350 sn phm
Tn khoa
an ton
Thi
gian
i
t Nhn
hng hng
16,5 n v
Thi gian
Hnh 9.8
9 41

Lng cu bt nh
Xc sut khng
thiu hng
t 95%
Ri ro thiu hng
(5% din tch ca
phn b chun)
ROP = ? B
Nhu cu
S lng
trung bnh
350
Tn kho
an ton
z
0
Tr ca lch chun
9 42

im t hng li
ROP = Lng cu trong thi gian ch nhn hng + Z.dLT
Trong Z = Tr tng ng
dLT = lch chun ca lng cu trong
thi gian ch nhn hng
V d: Nhu cu trung bnh m = 350 sn phm. lch chun ca
nhu cu trong thi gian ch nhn hng dLT = 10. Chn xc sut thiu
hng 5% (Mc phc v = 95%). Xc nh im t hng li ROP?
Vi xc sut < 95%, Z = 1,65 (Ph lc xc sut)
Mc tn kho an ton = Z.dLT = 1,65(10) = 16,5 b
im t hng li ROP = K vng lng cu trong thi gian
ch nhn hng + Tn kho an ton.
= 350 + 16,5 = 366,5 367 sn phm.
9 43
M hnh xc sut
S dng khi khng d liu v lng cu trong thi gian
ch nhn hng, hoc mt s trng hp khc
1. Lng cu thay i cn thi gian ch l hng s
2. Thi gian ch nhn hng thay i cn lng cu l
hng s
3. Khi c lng cu v thi gian ch nhn hng u bin
i.
9 44
M hnh xc sut
Lng cu thay i cn thi gian ch l hng s
ROP = (Lng cu hng ngy Thi gian ch) + Z.dLT
Trong d = lch chun ca lng cu hng ngy
dLT = d Thi gian ch
V d
Nhu cu trung bnh hng ngy (phn b chun) = 15 ipad,
lch chun = 5, thi gian ch = 2 ngy (hng s), mc
phc v 90%, hy xc nh im ti t hng ROP?
ROP
= (15 sn phm 2 ngy) + Z.dLt

Xc sut 90% nn Z = 1,28 (Phc lc)
= 30 + 1,28(5)( 2) = 30 + 9,02 = 39,02 39
Mc tn kho an ton: 9 iPad

9 45
M hnh xc sut
Thi gian ch nhn hng bin i cn lng cu l hng
ROP = (Nhu cu hng ngy Thi gian ch bnh qun)
= Nhu cu hng ngy (Z LT)
Trong
LT = lch chun ca thi gian ch nhn hng
V d
Nhu cu hng ngy = 10 sn phm, thi gian ch trung bnh (phn
b chun) = 6 ngy, lch chun ca thi gian ch LT = 3, mc
phc v mong mun = 98%, xc nh im t hng li?
ROP
= (10 sn phm 6 ngy) + (2,055 10 sn phm 3)

Z cho 98% = 2,055 (Ph lc)
= 60 + 61,65 = 121,65
im t hng li l 122 sn phm
9 46
M hnh xc sut
C nhu cu v thi gian ch bin ng
Lng cu trung Thi gian ch
+ Z.dLT
ROP = bnh hng ngy trung bnh
Trong d = lch chun ca lng cu hng ngy
LT = lch chun ca thi gian ch
dLT =
(Thi gian ch trung bnh d2) +

(Lng cu trung bnh hng ngy)2 LT2
9 47
M hnh xc sut
V d
Lng cu trung bnh hng ngy (phn b chun) = 150 sn
phm, lch chun ca nhu cu d = 16, thi gian ch nhn
hng trung bnh (phn b chun) = 5 ngy, lch chun thi gian
ch nhn hng LT = 1 ngy, mc phc v mong mun = 95%.
Xc nh im t hng li?
ROP
= (150 sn phm 5 ngy) + 1,65dLT

Z cho 95% = 1,65 (Ph lc)
= (150 5) + 1,65 (5 ngy 162) + (1502 12)
= 750 + 1,65(154) = 1.004 sn phm
9 48
M hnh im t hng c nh P
t hng cc thi im c nh
Ch kim k cui thi im c nh
t hng a lng hng tn kho v mc mc tiu
Ch c ph t hng v lu kho
Thi gian ch nhn hng l hng s
Cc hng mc l c lp
9 49
Mc tn kho
Mc tiu (T)
Q4
Q2
Q1
Q3
Thi gian
Hnh 9.9
9 50
V d
Xc nh lng t hng Q vi d liu. Tn kho an ton: 3 sn
phm, trong kho khng cn sn phm, s sn phm mc tiu = 50
v y l thi im t hng.
Lng t hng(Q) = Mc tiu (T) Tn kho
t hng cha giao + Tn kho an ton
Q = 50 - 0 - 0 + 3 = 53 o khot
Kim k c tin hnh thi im t hng li.
im t hng nn c b tr thi im thun tin
Xp x cho tnh hun thng xuyn
C th thiu hng
C th yu cn lng tn kho an ton
9 51
Ti liu tham kho

[1] Heizer/Render, Operations Management, NXB Pearson
2008.
[2] ng Th Thanh Phng, Qun tr sn xut, NXB ti
chnh 2007.
9 52

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Chng 9

Chng 9: Qun tr tn kho

Chng 9: Qun tr tn kho

Chng 9: Qun tr tn kho

Chng 9: Qun tr tn kho

Chng 9: Qun tr tn kho

Chng 9: Qun tr tn kho

Th.gian Thi gian

Xc nh chng loi v s lng hng tn kho.

Kim tra chnh xc ca cc bng kim k.

Phn tch ABC

Phn tch ABC

% chi ph/tng chi ph

Phn tch ABC

Chng 9: Qun tr tn kho

Phn tch ABC

Chng 9: Qun tr tn kho

Chng 9: Qun tr tn kho

Lng hng mc kim

Chng 9: Qun tr tn kho

M hnh tn kho cho lng cu c lp

Ph lu kho: tn tr hng ha trong kho

Chi ph t hng: X l biu mu, x l n hng.

Ph chun b sn xut: Chun b my mc, qui

Chng 9: Qun tr tn kho

Ph vn hnh (thu thit b, trt gi, nng lng,

u t ban u (thu mn, thu, v bo him)

Ph lu kho c th bin ng ph thuc vo doanh

M hnh tn kho cho lng cu c lp

Chng 9: Qun tr tn kho

Chng 9: Qun tr tn kho

Chi ph tn kho cc tiu

Chng 9: Qun tr tn kho

M hnh lng t hng kinh t EOQ

Ph mua hng hng nm = (S ln t hng trong nm)

Lng t hnh kinh t c xc nh ti im c chi ph t

V d p dng m hnh EOQ

Chng 9: Qun tr tn kho

V d p dng m hnh EOQ

S ngy lm vic trong nm

V d p dng m hnh EOQ

V d p dng m hnh EOQ

V d p dng m hnh EOQ

Tng chi ph gim

TC = 61,24 $ + 61,24 $ = 122,48 $

Lng hng Thi gian ch

Chng 9: Qun tr tn kho

Chng 9: Qun tr tn kho

M hnh lng t hng sn xut POQ

Trong qu trnh nhn hng, sn

M hnh lng t hng sn xut POQ

Mc tn kho tr.bnh = (Mc tn kho cc i) / 2

M hnh lng t hng sn xut POQ

M hnh lng t hng sn xut POQ

80.000 = 282,8 = 283

Dng khc ca cng thc xc nh Q (Khi bit tc tiu th

M hnh chit khu s lng

Chng 9: Qun tr tn kho

ph lu kho I = 20% n gi sn phm/nm

M hnh chit khu s lng

Chng 9: Qun tr tn kho

M hnh chit khu s lng

ng tng chi ph cho