CHUONG VIZ. QUAN TRI HANG TON KHO Hing tin kho 1 mot trong nhiing tai sin c6 gid tri lon nha trong téng gid tr] tai san cia. mot deanh nghiép, thong: thong si4 tr] hang tén kho chiém 40% tdng gid tri nghiép. ' an cha doanh Do 6 vide digu khién, kiém sodt tét hang tén kho hién la - m6t van dé cdn thiét, chi yéu trong quan tri sé xudt t4c nghiép. Ban than vén dé tin kho luén cé hai mat ordi nguge nhan, ¥6i,quan diém cia ngudi sin xuét ngubi ta luén tim cdch.gidm phi tin bing céch gidm Iuong tén kho, cdn véi quan diém cia ngudi tigu tha thi sé luon mong muda cé nhiéu hang dif trix dé khong cé sy thiéu hut. : Vi vay cSe doanh nghigp phai tim each xAc dink mét mic 46 cfn bing gita nite dé ddu te cho hang tén kho phue vy san xuét va thda man cde nhu cau cia khdéch hang m6t c4ch kip thdi diimg lie véi chi phi tdi thigu nhat. Hang tén kho duge xem'la tat 4 nhing nguén lye dy tri nhitm dép ting nhiiag nhu cau hién-tai ho&e tuong lai. Hang tén-kho bao gém ede loai nguyén vat liéu sin phdém dé dang, bén thanh phém, dung’ey phy ting, thanh phdm tén ixbo. ‘Tay theo ede logi hinh doanh nghiép khée nhau mA dang tén kbo ngi dung hogch dinh cing nhu hé thong kiém sodt diéu Kbiéo hang tén iho cing sé khée nhau. Ching ta ob thé thay-r0: 00t ngan hang s8 o6 hing phuong phép’tiéu chudn riéag dé 1é™ sodt dénh--gid mic tn quy-vé tién mat, mgt bénh vién sé © nhing phuong phép a6 kiém sodt nguén méu, thude men, mob 7 aghiép sin xudt sé e6 phyong phép.kigni tra luong vat ligu dv x0 ~ Khi nghién edu vé quan tri tén ko, hai vén a8 og ban duo ‘ 298gai ddp. Bo la: 1. NHONG KHAI NIEM LIEN Quan py QUAN Ry 16H xg 1J. Cité nang quan tei tén Kho LLL. Chite nang lién Chute nang chu yéu nhat ofa qué trinh san xvdt va cung ting, “Khi cung va cdu cia mét loai hang tén Lho nao és khong déu dan sida ‘ede théi ky thi viée duy tri thutng iyén mét Iuong tin kho nh&m tich liy di cho thai ky cao digm 1a mét van dé hét ste can thiét. =. ee Thue hién tot chic nang lién két nhim ‘dam bao san -xuat -lién tuc, tranh su thiéu hut gay lang phi trong san xudt. ULL. Chite nang ngéin ngita tée dong cid ldm phé © M@t doanh nghiép néir biét truve tinh-hinh tan “Vit ligu hay hang hoa, Ho'eé thé dy. tri-tén ko Phi. Nhu vay tén Iho sé mét hoat dong déu tv Xhi thye hign hogt “dong tén Kho ching ta phai xeni.y hi va ri ro 06 thé xdy'ra trong qué tfinb tién hah ton MS. Chite nding Ride trit theo s@ deme - Mot chite nang kha quan trong ein ca chép nban "i theo, so lugng. R&t nbiéu ahY cung ths ‘Vide mua hang voi ttt sho nhimg den! sf one » ‘san-xudt, toy abien buong tom e6 thé dita dén-vige gid phi On SiO as trong ma hang Vi so Iuong-lén sé.chiu we tt tén ho ngubi ta edn ph ig hung duge gid khdu tris, m Quan tr} tén kho I én két gita ag chi phiitéa + lugng bang 16.LQ. Sa dutege dey tnd phan teh ABC G4 phan loot bangs beove Kho XY thodt phan ufc ABC duis Ue xu dy vao nguyén bic Paroto (Paroto 1A mat nba kink t# Italia vdo thé Iky ther 19) KY thnge phén teh ABC phiia' téng sO logi bang thn Icho thanh 8 nhém! AvB, O aya vio gid tr} hdng nfm eda ching. Gid tr} hang nim ndy duge ste dinh bling edch My tich 2 thita 86: Nhu‘edu hing nim eda load hing tn Icho va phf t6n cho méi don vj hang tén kho'vd tinh theo titng loni hang, ely % t6ng 86 hang tén kho ‘Lidu chudn ey thé cda timg nhom hang tdn kho duise sic djnh nhu sau: Nhém A: Bao gdm nhitng logi hang tén Iho 06 gist tri hang nim cao nhit, ching c6 gid titty 70-80% 80 vii tong gid tr} hang tén Icho, ahung vd mat sOjIMang chiny chi chim 18% téng 36 hang tén Iho. N20, Nhém B: Bao gdm nhong loot hing tdn Icho o6 giet tr} hang nam ¢ mite trung binh, ching co gid tr] 159 + 25% go vet tong pid tr} hing tén Iho, nhimg v6 pan jugng chong chim Jchodingtn Aho. ; _ Naém C: Bao gém nhing toai hang 6 gid oi.bang nam nhé, gi4 tr], hang nam chi chiém khodiig 5% téng gid tr] cdc. loai hang ton kho, tuy nhién s lugng ching chim khoang 55% $0. vi tong sd loai hang tén kho. . : ia . Bang d6 thi ching ta‘c6 thé bidu -dién tigu chudn cba cdc - ahém hang tén kho theo ky thuat phéntich ABC mhu sau; Dé minh hoa cho van dé néu trén ching ta’ xét mot vi du phan loai sau. day: ee Vi du: Mét cong ty té chife quin ly 10 loai hang'tén kho dua trén co sé gid tri hang’ném ‘da ching. Cac sé ligu vé nhu cau hang nam, gid mét don vi hang, gid tri hang ntm, ty 1¢ % cba méi loai hang tén kho duge cho theo biéu dui day. V6i cde sé liéu @& cho ta sé strdung ky thuat phan tich ABC dé phan loai. | Sd loai | % so vdi {San ludng) Gia mua H Gia ti % 80 Vai . hang tén téng Rd yeu cu {mai don'vi} a nam tong gié tri Phan loai kho__|Joai hang {hang nam} (USD) hang nam} 40286 |..20% | 1000. | ‘90 90.000 | 338% | 72%A |. 115264. 500 | 184. | 77.000 | 33,2% . 42760 “y550 | 17) | 26350 | 11.4% | 40867 | 30% ~{ 350° | 4286 | 15.001 | 65% | 23%B 10500 fo00"" | "42,50 |°42.500 | 54% 42678 ooo | 4447 |* aso2 |” 37% 14075 2000 0,6 1.200 | 05% 01036 400 8S | © 850 04% 1° 5%C 01207 - _ 1200 042 | . 604 0,2% * . 10572 250 0,60 180_|. 0.1% : = +] 232.057 | 100%."Trong diéu kign quan ly bién nay viée sit dung Phuong ph&n tich ABC duve thye hién thong qua hé théng quin iy e kho ty dong héa bing méy' tinh: Tuy nhien trong mit sf doany nghiép chua cé diéu kién ty dong héa quan fri tén kho vig, hag tich ABC duge thue hién bing thi ééng mac di mt them the; -gian nhung né sé dem Jai nhing loi ich nhat dinh. Ngoai viée dua vao gid tri hang nam cia ching ag phan " nhém ngudi ta con xét A€a cdc tiéu chuén Ihde nhu: | + Nhitng thiay adi va ky thuat dy doan ~ Van dé cung tng | : - Chat luong hang tén kho ~ Gid cd cia ode loa hang 'tdn' ho : Nhing tiéu chuda nay cé thé lam thay aéi vi tri cde hing tén kho, Viée phan’ nhém hang tén kho.1A co sé 48 48 ra cdc chinh stich hoat’déng Riém sodt riéng biat nhiing loai hang tin Kho. 1. : : Hy thuat phan tich ABC o6 nhing téc dung ahi sau trong cOng tée quan tri tin kho: : .- Ode nguén tiém lye ding mua hang nhém A edn phai cao hon nhiéu so y6i nhém C, do 46 can cf stt uu tién dau bf thich dang. 5 '~ Cée Joai haxig thude nhém A can ob mét sy kiém sodt tin Kho chat ché vé hién vat, vie thiét lap nhing béo 40 chinb. xtc vé hang tén kho- thud nhém A ph3i thie hién thutng xuyén nhAm dim bao kha nang an toin trong sén xudt. - Trong dy béo nbu edn vat tr ching ta 06 thé 4p dung cdc phuong phap dy b4o kh4e nhau cho e4e nhoém hang khée.obau. Nhém A edn duge dy bég ein than hon ede nhém kde. . ~ Nbo cé ky thuat phan tich A, B, C trinh d9 cia nhin za Bid kho sé khong nging duge nfng én, do ho thutmg xuyen th! hién ede chu ky kiém todn cia ting nbém hang.om tai ky Chudt phan teh AUC se cho ehiny itt (Ot end ca hon tne i bio, kléoy aoat hada vat Sin hte tab hed Oy era 1 1,8, You ofl chink x40 trong ghi chép bio edo t6n Iho mide cung tog, £6L du héa tiigng dy te haa (bn kb. M@t chink wach én Iho tél cdng bed nan vo Aghia vty ah phd quan te} Khong thé ném deige 86 Mwng vac ting loal hing ton Jeho hidn cd cha doanh nghidp, Do dé ey chink xe trong ghl ehép pao cdo TA ndt yu edu quan trong, nghlém ngat trong hé thong gan xndt va tén kho, : hye hign tt you edu nay wd gil oko AWA quin te} those Jehdi Uh trang bidu bil mot cach chuny chung mad hd v6 mol hing héa tén kho. Chi khi ude xia dink mét each ehinh xAe nhing g) dang ¢6 trong tay thi mdi co nbdng quyét djah ehinh xde vd don hang, Heh lidn dd edn xudt va van chuyén, DE ddim bao nuic Ad chinh xe ella cde bao cdo vA tn Kho vide thye hidn ché do kidm tofin 1a mOt dng vide vo ety quan trong 1A mdt tidu chadn ditnh gist hign qua hoat dong quan ty ton Kho, Hogi dng Iciéim toan #8 thy ign Ieiém Boal ete bho edo vb ngudn nhgp va xudt hang tén kho dm bio vide lu brit t6t ede bio céo xudt nh4ip, thye hin vide hinb thanh vA bio quin ete Iho di ligu vé hang tén Iho, ' Nhong hogt dong kiém toan due thy bign Hén tye theo mOt dinh ky nbat djnh vi.duige goi 1a tinh town theo ehu ky, ‘Thoo truydn thong nhidu doanh nghigp thye hign vige ton kho hidn vgt hing nim va thye hign vide kiém,toin diige uién hanh chi tiet tf mi vito, mdi nim. Tuy nhion di Ikidm tra t0t vide tén Iho, neue ba aban Unity "ng ede bito cito tn Iho clin. duige thdta tru chink xe trong bine, chu hy tinh toiin Ai voi ving nhom hang A, B,C. : ‘Ny thoo timg nhém hang tn Icho mA ute djnh chu ky tinh toitn kha nhau, . m0toan trong chu ky dai i hon Déi voi loai hang nk thutng IA mot quy 1 lan. DG vé6i nhém C due tinh toén.6 théng 1 lan. Ching ta cd thé xét m$i thi du vé chu ky tinh todn nhu sau: Vi du: Mét cong ty A.cé khodng 5000 logi hang duge phan nhém theo kj thudt phan tich A, B, C. Nhém hang A gdm 500 loai, nhém, hang B gém 1750 loai, nhém hang C gdm 2750 loai. Cong ty A quy dinh chu kj tinh todn nix sau: nh6ém hang A 1 théng/i lén, nhém hang B 1, quy/i dn, nhém hang C 6-thdng’ 114n. Mét thang duge guy dinh 20 ngay lam viée. Nhu vay cé bao nhiéu loai hang duge tinh todn kém tra méi ngay. Cau héi‘nay duge gidi dap qua biéu sau: a ; — i —_— 2 Lugng hang phai kiém Logihang| Sétugng | Churky kiém toan tin mél nay a . 500 vs | A 500 [Mai thang (20 ngay) = =25 logiingay B 1750 |Maiqug (60 ngay) °° tne fegungay | c 2750 |Mdie thang (120 ngay) a 23 0aiingay | ~ . | [- Téng'cong 77 joavngay 1 Vige tinh’ todn theo chu ky s€.dem lai nhiing thudn loi nhu sau: - Gidm bét thdi gian nging va gi4n doan sin xudt cin n thiét cho » hoat ‘dong kiém tra tén kho. - = Gidm bét ohing-hoat dong diéu chinh tén kho hang nm. . - Tao: diéu fm phat trién nghigp vu chuyén mén be nhan vién. . - Phat hin hang thiéu sét v2 nguyén ‘phan aly ag cy nhing hoat dong didu chinh kip thai,IT Kiéo thuc hién ya duy tri nbimg bdo cso tén kho 1.4, Tn kho dting thii diém Hang tén kho trong hé thong sén xudt va cung tng abi maue dich dy phéng nhiing bat tric sai léch c6 thé xdy ra, cd trong qué trinh sén xudt hode phan phéi. Cée logi hang tén kho c6 thé minh hea qua so dé ditéi ‘day: . i So'dé: Hé thong cung ung - san xudt - phon phéi. Tén kho trong | - ‘ sw Tén kho trong : Reber ieee Tén ho Tea kno aged? “> \ OR ban ngudt Saal bina} 14.1. Khéi niém vé litong tén kho diing thoi diéim t Luong tan kho ding théi diém 1A lugng tén kho téi thiéu cdn | thigt dé giz cho hé théng san xudt vA didu hanh hogt .dgng binh thudng. - nr : ‘V6i phuong thi¢ tén“kho ding théi diém sf lumgchinh xde cba tinig loai hang sé duge dua dén noi ¢6 nhu edu ding Ite, kip thdi, dé cho hogt dong cda nti dé duve lién tue (khéng sém cing | oho khéng muén). oF ; DE dat duge mot lueng tén kho dling thyi digm, e4e nha | Quan tri sd xuat’ phdi thm cdch gidm nhing sy bién déi gay ra béi abOng nhan tS bén trong va bén goal cia qué.trinh sin xudt diéu hanh. hes 3021.4.2. Nhing ngnyén nhén. hé cilia nhitng bigy 45% ws dng dat yéu edu vé tie chugn, Ko: xuat ra khong di cho 16 hang phi giso. ~ Thiét &é cing nghé AF thet, sda - Céc b6 ph8n san xedt thyte hit Ki cé6 ban v8 Ly thugt bay thiet ke chi sist ~ Khong pm chée yéu du cla kbéch bang | Tat cd cdc nguyén nhan nSu.trén gay ra bigh as Han tie dong 4&2 lugng tén kho trong cdc giai Goan cla.ovd sinh oat dong san xndt kinh doanh cia doank nehi: 1.4.3. Nhiing bitin phép nhém giém ede giai dogn lugne tér kho trong « Lugng nguyén vai lige dy tr2 thé Biga chic nang Hen ket gifa.qué tinh sin métva. nguén-cung ting, Céch tip cia mz Hen nhat 4é giam bét lugng tén Kho nay chinh ia #. Sam be nhiing su thay déi trong nguén cung img vé ong, chit Lemg théi k} giao hang. : + Lugng sin phdm dé dang: tin thiét yéu eda qué trink san muat va xudt : sé ly kho mit higm 18 do yeu au chiu tée dong béi chu Ay sda Néu giém duge chu ky sn xudt thi s? siém due king tin Rho néy. Mudn lam duge diéu d6 ching ta cin Edo sdt by Inting co edu cia chu by san xudt. * Dung cy nku cau. cu. Nhu, phu-ting they thé: Loai t8n kho nay tda tai de va thoi gian duy. tel bao quan sia chira cdc thigt bi eau nay tuong adi. kho x4cdinh mét céch.chiah wfc...~ f ' Sk pang tdn Kho nay nhiim damn bdo 4 yin ofsy dary . thé, hoat dong nary ehh “ : . z Jogi phai diag phuong phap iu bse Dey a4 yay oe wn phy tung thay thé ching ta cAn Map ki hogels wim a bo trivchinh xAc. oH phanh phdn thn bho: 8y thn toi ciia nd nd phét ti ohn ofa kh4ch hing trong tig this diéin nid dink. Do AA nés ening 12 dy do4n chinh xhe hu chu Idideh hang #6 gidin Auge joes hang ton kho nay. Ngoti ra 06 at. duge lugng tin Kho ddngy noi didn nh’, qué tr} cAn tim céch gidm bot che wf 06, glu bot wy bida 461 2n np bén trong, day Ih mbt ebay vide os ky quan trong trong quan tri stay xust, Vin dé co ban a6 dat duge yau chu Aang thot diém trony, #0 suit Ia s8n-xu%t ning 16 hang oho theo nhinys tity chufn dink trite. Chinh viée gidm bét kich ct ctia 16 hing 96 Ih mot bidn phép hi trg:tu ban trong vige gidm luyng thn kho vA chi pht hang tin Eho. ‘ Khi mac titu dimg khong thay 061 thi lugng thn kho trong binh st bing tdng cia lugng tin kho Wi da vit ti thiéy chia % te ie aga tho rid 8h Jon) 4 thé Lutgng tba tho trong binn = Ltée niet do i. Lg Won Wo 1c iby Lugag thn kho tring'binh gidin khi of \ugng clin mht don elm hay né6i céch khdd Jugng tin kho thi da gia. Kai lo hang cang'ahd-nhung bie trde nbling bids Abi én ny in trang tin eho cang ft do dé dé diéu hanh ch higu qu’ hon ogy J Phuong thite 48 Sat Tune thn eho thibp 6 Ung ta hing ae lugng thn cho da visi ob hn cfs tase wy, Khbrhy doen (20. ohitng noi Chua cb ‘nhu chu. 1 thing vin ehuyén nh ie .vay duge goi a hé theing k6o va kich et ola 16 hang trong he thing nay (Nguti Nhat. goi hé thdig nay 1a Be 1.5. Cae logi chi phi tén Kho hi thyc bién tén Kho ngubi taphai tinh 3 loai chi phi: 1.5.1, Chi phi tin tri . : La nhéing loai chi phf 06 lién quan n déa vide tin trit hay hhoat dng thyc hién tén kho, nhiing chi phi nay 6 thé thing ké theo bang duéi day: Nhom chi phi . ITY 1é vdi gia txi't5n Kho; H. Chi phi vé nha eta hodc kho hang: *” Chiém 3 -'40% ~ Tién thué hoe khéu hao nha ola - Chi phf hoat déng van hang khdng ~Thué rina dat - Bao hiém nha difa, kho hang Chi phi sit dung, thiét bl, phugng tién: * Ghidm tir -3,5% | - Tign thus hoae khdu hao thiét bj dung ey i - N&ing lugng | - Chi phi van hanh thiét bi | . Chi phi vé nhan ye cho hoat dong gidmi s&t quan If} Chiém tirs - 5% | nen ee BS .S Ss . Phi tdn cho viée du tu vao hang tén kho: Chigm.tire 2496 = Phi tén hang viée vay mugn + Thué drih vag hang t6n kho - Bao hiém cho hang tén kho 5. Thiét hai clia hang tén Kho do mat mat hu héng| . Ikh6ng sit dying duge Chiém 2-5% ¥ ‘TH 16 ting loai chi phi tién chi c6.¥ nghia tiong a2, ching 1g thuge vao img loai doanh nghiép, dia diém phin bd, £7-1é lai hign tai. Théng thutmg mét ty.1é phi ton tén tr# hang pam xdp. xd 40% gid tri hang tén kho, ,. Phu thude vao nhu cdu mot loai hang tn kho khac. 4.6.2. Chi phé'déit hang Bao gém thiip ‘nbiit ' Qua thi tai ‘dink, chia duimg nat chi oe cr 8d cé gid tr} thap nhat. Tai dink cia dudng.téng chi ph ta Ka. dudng thhg vudng : gée né trie hoAnh, dutng thing sé di qua giao diém cia dung hang’ va" os tén ‘a wy ‘c&t true hoanh tai san “Vai san, lene: @ 46 s& cho ching ta Téng chi phi tén ho ‘thip nhat, ‘do a6 ching ta c6 thé nit ra két Inan s4n long Q* = Cy ‘thi sin luong Q* sé c6 ting Car * Cie) : Om = Cy aé-ttah Q* iy of AC hg i ng cn ta a ls Gs a D.. 8 “yd shay yorng nary 309: oe S="H 42! Q*2S8D rae Vi du 1: Xi nghiép Caric chuyén, déng xa lan phai ding tén 5mm véi nbu c4u 1000 tai/ndm. Chi, phi dat hang méi?lén 1a 100.000 4/1 don hang. Phf tri-hang 5.000 d/1 don vi (témYndm. Hay xAc dink lvong mua,vao téi uu méi JAn dat hang? Theo céng thie trén ta tink duge sén lugng hang téi us hut: [2.1000.100000 _ oq ¢4m . ee ones. ‘Ching ta cfing 06 thé séc dinh’sd hung don hang mong muén trong nam ya thoi gian c nhu sam... "| 86 luong don hang mong muda N: 1000 . -N=——=5 hang/ndm’* N= 200. don hang/ Khoing edch thii giah gitla 2 don hang v6 thé tiih theo gian gia 2 don hang duge tinh nhu sau: 'Péng chi phi vé tén kho duge tinh nhy sanz 310a ‘Tong chi phi “Chipbidarbing Chi phi te tri bing hang vé tén kho. trongnim tén kho trong nam ‘ah tC Véi-ede 86 liga trén ching ta 06 thé tinh ge oe phi bone i ném yé ton Kho:, te = 220° 100.0008 + 2 200 so90¢ ~1000,0008 6 day ching ta cdn phan bist 2 at: ngit '- Téng chi phi cia hang 'tén Iho bao gon chi phf mua hang +-chi phi dit hang + chi phf ton tra ~ Téng chi phf v8 tén-kho chi bao gm: chi phi at hang + chi phi tén trit MG hinh EOQ c& mét dac diém v6 ching co ban 46 thiét thuc chdc chan. Tinh thiét thuc biéu Hién & ché xi thé dap tmg mét két qua khd dn dinh mic‘di o6 nhing thay d6i trong-moi tham so trong khi xAc dinh téng chi phi vé-tén kho. C6 nghia téng chi vé tén kho bin déi nhd trong vids lan cin cia diém euc tiéu.cho di chi phi dat hang va chi phi tn trif va nhu cdu D 6 nhimg bign ddi do sai sét. Digu nay o6 thé thay qua vi du 2 dui day. Vi dy 2: Gia sit nha qudn tri danh gid nhu cdu thdp hon Khodng 50% (tic 14 nhu edu thie t8 cha xi'nghip Carit 1 1500 tém thép 5mm, chit khéng phai 1000 t&m-nhy vf du 1). Néu ta van sit dung Q* =200 tm thi chi ki hing tin Kho chi tang 25%. Dis +8 1900 Ta ‘He qs 2a 2200 100.0008 +. ae Fy s0008 = =1.250. ooo! Néu lung on cia mdt'don’ i gid mudng 50% (Hse B Sltxusng clin 100 tm) thi tong chi phe vé tn Kho on . i 0 Cling g chi “5000! =1.250.000% 2 Xéc dinh thei diém dit hemp lei (ROP) ged m0 hinh tén:kho EOQ ching ta gid dinh ring su tigp 2 mot don hang 1A thye hién trong mot chuygn hang. Néi h khée ebiing ta gid dinh ring ching ta sé cha dén khi hang + ho vé dén 0 thi méi Sia hank dat hang va sé nh4n duge ping ngay tic khic. _ Tuy-nhién trong thy a thai gian ‘ita Mie dat hang va nhan pang 06 thé ngin trong vong vai, gi hode rat dai dgn hang Vi du 3: Mot cing ty ep rap dién tie nhu cau va loai day din TXBIZ 14, %00'don vilntm. Thoi:gian lam vide- hang nam cia cing ty, 1 200 ngdy: ‘Todi gian van chuyén 14 3 ngay.- ROR ‘Biém a4 hang lai (ROP) 1a: ext =120 dan vie Pay20 Ba 2. M8 Wink san hy: PORy (Product Trong md inh BOQ ching ta a4 gia dioh tan be luge: hang oda mét don hang duge nh4n ‘ngay trong mot chuyen bang Tuy nhién cé nhing tring hop doanh nghiép sé nhan héing déx dan trong mét tidi gian nhét dink. Trong tri’ng hgp nhu thé ching ta phai tim kiém mét mé-hinh dat hang khde véi EOQ. M6 hinh méi nay sé duge dp dung trong truing hop hx hang duge dua dén mé6t cach Hén tuc, hang duve tich lay trong mdt thi ky sau khi don dat hang duge ky két. M6 hinh méi nay cfing duce ép dyng-khi nhing san phar via duge, sfn xudt vila ban ra mot cdch déng thoi. Trong nhiin: trutag:hop nb thé nay ching-ta phai‘ quan tam dé mite sAx xudt hang ngay cha nba san xuét v2 cung ting. Vi mé hinh nay dc bist phuc vu thich hop cho hoat dong san xudt kinh doanh cia nguéi dat hang nénu né duge goi 18 Me hinh sAn luong dat hang theo san xudt. - Trong mé hinh nay céc gid thuyét khde gidng nhu m6. hint BOQ, diém khde biét duy nhat 1a hang duge dua @én Tam nhii chuyén. Bang phieng phap gidng nhu EOQ ta 6 thé} tinh duct san luong téi wu Q". Néu ta goi: - Q - La san Ivong cha don hang H - Chi phi tén trifcho 1 don vi ton kho.méi nim ~ P-- Mac d6-san xudt (cing 1A mie d6.cung ting hang ngay) d- Nhu cdu sit dung hang ngay. . t- DO dai ola thdi ky san xudt dé igo shige ao hang (thdi gian cung % 4a 88 lugng don.hang).. 314 “M6 hinh POQ.cé.dang nhu sau. . ' * Ching ta’biét ring: “ Chipht yee gee tin trathiing’" = -MGC*R ESP. «mii doh vi tbh a “tring ink" kho trong ‘fim Mite: tén Eho trung bink = _ Mie tin Rho t6i aa 2 “Mite tém ho Chi phi tén tray = ti da x * mOi don vi tén pangném | * xs Kho song nam ‘Prong m6 hinh nay: on , ‘Péng s6 don vi ni da = bang dec cungimg - duige'sif dung trong : trong théi giant . : thai gian t, Vas: . . wl Ne Mite tin Kho 161 da = . a Ebing tich sf cia sf ngay eung ding v6i Iuong cung tog trong aaa ngay). “ . Q ‘Ti d6 ching ta suy ra: tsp _ chting ta thé’ vao bigu thie tink mete thin lcho t6i da‘va os og, Mae ton peo ee Pee ao Meta Hao ti das cbf) Nhutda trinh bay 3 trén chitig ta of thé tinh chi phi-tin tr hang'ndm (bing tich s6' S'eha’ mitctin-kho tdi da chia-2 va nahin v6i chi phf tén tra cho 1 don vi hang trong iam) nhy sau: Fl Qf, 4) (Chi ph hn tt hang nam = Sf = Dé fim auige nan lugng 16 wu chiing ta cho:, - Chi ph tén tri hang pam = = Chi pht dit hang hang nim’ -Nha méy VIKYNO chuyén san‘xuét phu ting voi 8-300 chigenehy. Loai pha ting nay dtige sit dung 12.500 chigenam ya. trong: nim xi nghiép lam vi8e 250 ngay. | Chi “phi tén tet 20.000 /1 don vi frong mim, ph dit hing mBi lan BI 300.0004. ; Vay sé iitong a dat dang kinh +812 bao nbiéu? Ap dang cing thie trén ta e6 thé tinh duge.sin lugog oi hu sau:“= 671 dan vj 3: d= prong a6: 0. 60 (tn tb Kh of nai ating ‘rong nbiing m6 hinh trén ching ta khong chp nhdn sy spiéu but trong tn kho. Trongthye té 06 nhidu trading hap trong, 46 sy thiéu hut e6 dinh truée the 12 ¢6 tinh todn trude cho sy ¢hido hut, tritng hop ndy-thudng.duve dp dung: hang tn leo ma pbf tn trit qué cao, Ching han nhu trutng hop cia rihing nha, pan 1é xe. hoi va, phy ti . Do dé m6 hinh nay gid dinh ring cé tinh trang dy tri cho thién hit va lugng hng-dé lai noi cting imig duge chap’ nhén. Bai vay m6 hinh nay cdn goi 14 m6 hinh tén kho, thigu hut ¢6 dinh tnide. Cée gid dinh’ eda mo hinh say gidag cée md ‘hinh tude dey. Ngoai ra ching ta cdn gid dinh ring doanh thu khéng bj suy an vi suf dif trit thiéu hut nay. Ching ta sii dung cée yéu tif va céo bign 86 ging ede mo hinh trude Aay chi.théim mot bign sO chi phi cho 1 dom vi hang 4é lai hang nam 1a B. Nhu vay nét gol: Q-Séan luong cia mot don hang . D- Nhu cdu hing nam = §~ Chi phi thiét lap. don hang . B- Chi phf cho 1 don hang dé lai noi cung tng bang wim “ph - G&m lugng: con lai sau khi sin lugng dé lai duye thyc hit: a ee 7 So 48 cia mé hink duige thé hign nhu sau: -"Téng chi phi vé tén Icho trong trutmg hop nay pom & lon phi: t Chi phi dat hang - Chi phf tén tri . - Chi phi cho san lugng hang dé Jai Ching ta c6 thé 4p dung m4y tinh dé tim ra Q” vA b” efing nht sau: . PSD H+B Oras ._ PSDB Oa “Has Vi-du 5: Mot cong ty bén si cde mii khoan tée a6 cao cé nhu edu hang ném 20,000 mii khoan/nam, chi phi tén trax H = 20.000 @/1 ci, chi phf dat hang 150.000 4/1 ldn hang, chi phi cho 1 don vi hang dé lai noi cung ting 100.000 W/edi/nam Luong dat hang kinh t& 14 bao nhiéu? Sn lugng. dé Jai noj.cung ting 1A bao nhiéu? ._ SD we Ores = 600 don vi Gniti khoan) 317San luong dé lai nai eung tings an : 100000 _ | ~ 39000190000 = 100 mii khoan dé Jai sau mi chu ley cung dng. 64, Mo hin khan tri theo s6 lugng ; Z (Quantity Discount Models) Dé tang doank thu ban hang nhiéu céng ty thutng dua ta nhimg khodn khau trir’theo sf lugng doi’ véi khach hang. Vige khu tri theo sé lughg thue chat 14 su gidm gid hang hoa hi khdch hang mua loai hang dé v6i mét sé lugng’lén. Viée thiét lap mét bang gid khéu tri vi nhiéu mie khéu try cho nhiing don hang lén 1A mét viée lam phé bién va théng thuémg: Nhung mic ichdix tr.cé thé hinh dung sau.bang:sau: : Bang khdu trit theo s6’luong: : . str | Sanhugng khair tet [TY 18 kau tr (26) | Gia kh tres, 4 0-999 dan vi / 0: ~ SUSD 2 | 1000-1999 dan v & ol. aeusp | L.3_[.. 2000den yy ae . Ay75usD j v4t ludn 1a £65 thiéu h6a chi phi tén kho. Néu ching ta mua véi sin Ivong:2000 don.vi.chting ta sé duge huéng mde gid thap nbét, tuy nhién.néu mua-wéi.mie san lugng lén thi chi phf tdn triy sé tang, mac khée néu xét chi phi dat hang thi sén lugpg cding tang chi phi dat hang cing gidm. Do d6 van 48 chi yéu khi chon Iya inde’ sin lugng tdi wu J& vén dé xem xét gitta chi phi mua hang va tong chi pbi-vé tn ie mie eae ae : Tong chi phi cha hang tén kha :. Vi t& c4 nhiing m6 hinh tin kho nau trén, mue tigu téng 318j : eich x4e dinh 52 pay giv ching t2 pai Bom CoN” oo eeng OB a eg don hang. Do cd nbiéu tig hanb qua 4 buise. . : : Buée 1: Xée dinh Q° & ting mdc khau tri theo cong thy, ._ SD . o=\iP ph tén tn tt git day 1a LP thay cho’ H béi vi gia ed ota hang héa la mot bién s6'trong téng chi phi tén tri, : “ya ty ie % shi phi t6n tri tinh theo gid mua 1 don vj hang Pla gid-nua m6t don vj hang. a _ Bube 2:°6 bat ky mot mic khdu.trif n30, néu san ligng don hing 44 tinh Sbude 1 qué thép dén néi khong’ di-diéu Kien dé hudpg ;mee gid kha. tris, ching ta diéu chinh s4n hiong ‘cia don changién dén mee sdnlugng téi thiéu dé due hutng gidikhdu tris : Sidung cing théc tink téng chi-phi néu trén.dé-tinh toén téag chi phi cho cdc, mute san luong_d4 duge x4e dinh & bute 1 va buée, 2 (ie 1a Q" da due digu.chink Jen mite hubng gid khéia trit @ bude 2) - H ~ TY. 7 ” Bute 4: Chon Q° ndo c6 téng-chi phi ca hang tén kho, tap nin a xe dj & bide 8. BO chinh Ia sin lugng ti uu cba dom ang. Vi dy 6: Mét cdng ty budn bén xe hoi dua cho tré em- Gan day ho duge hung ché a6 kkhéu triy theo sin Iugng don BANE cH thé nbv sau: 5 ee mde Kha. tru, nén qué. trinh xdc dinh @ x inh, 3 4 - Gié théng thutng 4 chiée xe ‘ho! dua Ia-5 USD. fk. , 7 Véi sén luong mua tif 1000 --1899 gid Ja 4,8 USD if - Voi san lugag mua trén 2000 gid 18 4,75 USD. . “819chi phi dat han a 49 ESD 5 5000 don vi Lian dat han 8. Nhu of Big tin ithe eee = 20% et fay san eee hang téi wu Ja: bao nhiéy? Bude 1: Xée dinh Q" theo’ ede mic gid ih ins ~_ f2s000%}—7 D “Vass 7 Pe 5 hoi / 1 don: Hang +s _ {2.5000.49 Q= “Vote 77M xe hei /1, don hing’ : + |2.5000.49 a Q= Foaas 778 we hol /1 don hang oe Buée 2: Bit chinh Q’, néuQ" tinh xa thép hen antic dtige audng gia khau tris. - - Véi Q* tinh véi gid 5 USD nim trong Khoang 0 - 999 nén thong cdi diéi'chinh, - : - Véi.Q" i .v6i gid 48.USD Ia 714 thi hon day Kha ti 1000 - 1999-do dé phai digu'chinh lén con sé téi thigu 1a 1000. - Véi Q* tinh véi gid 4,75 USD 1 718 thép hon day Khdu tit 2000 tré 1én, do dé phai diéu chinh én ite + thiéu 18° 2000. Tom lai sau diéu chinh ‘ching ta c6: © Qi =700 Q) =1000 Q3 =2000° Buée 3: X4e dink téng chi phi cho hang tén kho sTéng chi | * Mae kau [chi phi. | hi phi |. Chi phi Gat hang |_ tin tei_|phi (US) % ichan thay Q" = 1000 ¢6 tng chi phi cha; lam san lugng cia. dou Z ¢ 4: Ching ta nhat, do dé ta chon mute san lugng nay hang. Tuy nhién ching ta cing can ‘choy rang véi san lu 2000 téng chi phi chi cao hon chit it, néu gid mua 6 rate duge gidm thép hon c6 thé don hing sé c6 tong chi phi thap nhét. 2. 6 hinh xde sudt véi thdi gian cung ting khong asi Tat cA ede mo hinh trén chuing ta déu'gia dinh 14 nhu cau biét truée va khéng déi. V6i m6 hinh nay nhu cdu hang tin kho khong bist trade nhung ¢é thé nhén dang théng qua cng cu phan phéi xdc sudt. Do d6 van dé dét ra déi v6i mé hinh nay 1a Jam sao dap tng duge trong truéng hgp nhu edu khong chée chén (khong biét triéc). Mite 46 ddp.img nhu edu ¢6 quan hé véi xée sudt thidu hut sé xay ra Vi du mtic 49 d4p ting nhu edu 18 95% thi xde sudt thiéu hut 6 thé xay ra 145%. DE gidm bét kha nang thiéu hyt nay 1a duy tri mot lugng tén kho tng thém goi-1a lugng tén kho an toan,’vé thud chat tang thém Iuong tén kho an ton 1a thay d6i diém dat hang (Reorder Point - ROP). Trong tre’ng hop khéng_cé tén kho an toin thi diém dat hang lai 1a: ' Lxd Néu ‘ting thm lugng tén,kho an toan thi diém dg hang lai sé Te ROP = Lid + dy tritan toan (safety stock). Sé luong dy trit an toan nhiéu hay it thy thude vio sy thigt hai do tinh trang thiéu hang géy nén va chi phi a trit cho lugng tén kho ting thém nay. :Ohing ta c6 thé khdo sat méi lién hé qua vi dy san aay: ty diém dae hang Igi 1a 60 den vi, chi phi tén tra cho méi don vi tén kho 1a 5 USD/1 don-vi/nam, Thigt hai-do thiéu hang la 40 USD/1 don vj. X4e suit tinh cho nhu edu hang tén kho trong thoi ky dat hang cho theo biéu duéi day. ‘sé jugng don hang t6i uu hang nam 1a 6. Vi du 7: tai mot cong ” xae suet xayta’ * | 1 02 i roo i \ i} te 02 i i ! Bim dat hang tai» 50 . i. O38. | bof : 60! i 02 ! eae roa hp “On | ” Hay-xde -dinh luong dif tri an toan ma, cong ty cén quyét dink? , Muc tién cia. ching-ta 1a tim lugng dy trit an to&n sao cho tong chi phi vé tn trit va thiét hai do thiéu hang gay ra la nho nhét. ’ Chi phi-vé tén tra tang thém duge tink bang ¢ gach nhén sé hang di tri an toan tang thém cho chi phi tén tra tinh cho 1 don vibang.- Néu sé lugng dy tri an toan 14 20 don vi thi chi phi t6n tri tang thém sé Ja: . 20x 5 USD = 10QUSD Néu sé luong dy trit an toan a 20 don vi thi diém dat nang Jgi,sé 1a: - ROP = 50 +20 = 70 Chi phi do thiéu-hang gay ra r&t kh tinh todn va x4c dinh. Mée dy writ.an toan, chinh IA lugng hang dy kign xay ra thiéu hyt, chi phf thiét hai. do thiéu hut la luong. chi phi dy kién xdy ra khi eé tinh trang thiét hut, “302mie det tre on todn = 0 c6.nghia digm ag: p, 50 emiaee ced ting thidi hut Oe hing ta iy + Bhi-sabu edu xdy ra 60: Sé thiéu 10:don Vi V6i x46 sud 9 va s6 lan xuét hién thigu hut Ja 6. Chi phi thiét hej thi. don vj 1440 USD. a » Khi nhu'cdu xdy ra 70: 8é thiéu 20 don Vi VOi ade suze 9 1 ya sé ldn xudt hign thidu but 1a 6. Chi phi thiét hai ‘do hig 1 gon vj 18 40 USD. Vay chi phi thiét hai do thiéu hut khi mie dy tri an toay 0 la: (10 don vi x 0,2 x 40, USD x 6) + (20 don vi x 0,1 40 Usp 4@)=960USD. Bling cach tinh todn néu trén ching ta 6 thé Map bigs tanh ton téng chi phi trong trudng hgp nay nhu sau: kop fete hiphitin | por i ao ti hut ay ra 1 gen pa | 7.0) 20 20x5=100 | . TP 00 | £0} 49 | 10x5250 (40):(0,1).(40).(6) = 240 | 90 | 50 ° 0 (10).(0,2).(40).(6) * | so | : (20).(0,4).(40).(6) = 980 | i I. BO LUGNG, DANH GIA HIEU QUA-TON KHO 3.1. Ung dung ky thuat phn tich bién té aé xac dinh lugng.dy tri tén kho t6i wa . . ‘Trong hau hét cdc mé hinh téir kho mt chinh sfch dy 17 t6i uu thutng duge'xée dink théng qua ky thudt phan’ tich bien 6. NOi dung'co bin eta hy thuét néy la khdo sit igi nhudn Een 1 trong mi quan hé tuong quan. véi t6n thét bién t&.ooh t nary Ids O belt hy mot mite i Hi bing Uh J ho néu Igi nhudn bién té tn hon hotie bing tén that ip tee i dv: Néu ta goi lol nhudn bien té la MP (Marginal Profit) va thiét hai bién té 14 ML farginal Loss) péng thai ta goiP Pa.xde suat/et hien'kni Nhu cfu 2 Cong gag V2 (1 P) la.xdc suat xudt hién khi Nhu cdu < Cung’ing “Loi nhudn bién t@ mong doi duge tim ra bing cdch iy xAC gut P nban véi loi nhudn bién té: P x MP ME Khodng tén that bién té duge tinh ting ty bang céch lay xée suat khong ban duge ‘phan véi tén that bién té. : Nebwan tde néu trén o6 thé biéu th dusi dang bide thie: (PXMP) 2G. - P) ML) P(MP) > ML- P ML P(MP) + P(ML) = ML } ML |? appa Me Ching ta cd thé su dung méi quan hé nay dé djnh ra chin séch tn Kho. ee Vi duy 8: Mot bigu tap héa ban nhiing hop.khan gidy Iya, ho pin véi gid 6 USD. khi mua hang ho’ mua voi gid 8 usD. Nhing pop ndo Khong tiéu thy duge sé tra lai cho ngudi cung 6, nguol cing ng s6’hokh tr lei gid mua cho cde hop may nbuing ho pha tdi 1 USD cho mi hop vé chi phi quan If va tén tit mA By . 4 58. Oba uate nhw.cati dugTer cong thiie: Ta cé: “Qua biéu phan phéi sde xuat cia’ nhu célu ta c6 thé xAc xXdc svdt’P ma nhu cdu.2 Kha ning cung ting Pr Nhu cau, [Shop [| 6hdp Thee | awtlh al « Xac suat xuat hign | 0,2. | 03 {| 0.5 i awit apt oe * ——| "hae ask oR | MO GPS 08 L 0S i I So rib ela fois a 1>025 | 08>0,25 | 05>0.25 | Ro rang néu P P ang ‘Gn cang tt, do do chink sach tén kho t6i uu Ia vige dy trar 7 hap gidy Ina. fo 3.2. Cae chi tién 4c dinh hiéu qua tén kho Trong hoat d$ng quan tri tin kho cdc nha quan tri thutng ding nhiing. chi tiéu sau day 46 danh gid higu qua cia hoat dgng quan tri tén kho. 3.2.1. Chi titu dap ting nhi edu san xudt va nhu edu khéch hang = TY 16 (%) cdc don hang kha thi 09S 1ugng ede don hang khong hoi thanh |, 5, -Sé lvong cdc don hang c6 nhu cau a TY 1é (%) cdc don vi hang kha thi lugng hang tiéu thu trong 1 thai BY 100 nhu cdu trong 1 thai ky 3.2.2. Chi tiéu dénh gid mite 6 déu tut cho hang tén kho ‘Tri gid hang ton kho ding cho hoat dong SX diéu hanh ~ Sea Meng ole mee dom Rag. 6 saua mot don vj hang =1 =100-, * 325tri an toan = Tri gid coa hang tén kho — ng cho hoat dong san xudt ais hank » Tri gid ofa Iugng dy tai san dang cho tén kho _ Gis inj tai sin dau uu cho hang tén Itho 499 “Téng gid wri tai san 3.2.38. ‘Chit tien dink gid trink d6 quan tritén kho - Chi pht Chi-phi ve hang ném =__-Zomg.nbu cit. cho méi cho dat hang Sélugng don 'vi hang. don hang cia mdi don hang * Chi phi thyc hién tén kho = Tét'cd nhing chi phi én quan voi viée triphang: én kho _ Gis von cia hang ban ra __ 86 vong'quay dia hang tén -kho Mite d6 chinh xdc * cba ede bao edo ae ton cho . . 1} Ig bing tin ‘eho _ Gia tri hang tén kha so véi.doanh thu’ Deank thu +326BALTAP CHUONG Viz Bail ve . Mot cong ty chuyén bén 1 logi SP A c6 nbu cu hang neem yz loai SP A 1a 6.000 don vi, chi phi mua sda phim A lA 1.999 gy, don vi. Chi phf thue hién ton kho bang 10% so v6i gi4 mua, Ohi phi dat hang 1a 25,000 d/1 don hang. Hang duge ung cp Very nhidu chuyén va cin 8 ngay dé nhén hang ké tir ngay d4t hang Nobu cdu ban ra méi tuan 12.96 sén’phdm (mdi wan lam vige 5 ngay). : Hay. tinh: 1) Lugng dat bang kinh té 1 bao nhiéu ? 2) Diém dat hang lai ? . . 3) Téng chi phi vé tén kho hang nam 18 bao nhiau ? 4) Sé lan dt hang t6i uu trong nam ? 5) SO ngay edch quang gitia 2 lin dat hang, biét ring mot nam lam viée 800 ngay. 7. : : | Bal git 1) Laigng dat hang-kinh té s8 duge tinh theo mé hinh POQ - gre 283. qua [P*25:000%6000 a 2 we “yma vd 0c " = ¥15(000.000 = 8879/98 = 3873 don vi- .- Trong 46: 96 =—216 . 8 6.000 _ "300 =20 327=, 8000 3873 79-000 = 38.732 4 aah -!}a- T- 3 f= 38730 4 P}) 2 _ TC = 88.782 + 38.730 = 77.462 a 3 4) 80 lan dat hang td uu trong nam Bo, - $000. 549 4 . 3878 * 5) Sé ngay c&ehi quang gia 2 én cong ting 300" 193,65 = 194 ngay Bai 2 Mot loai sP duge dat hang 1 aa t trong nain va diém dat hang Jai néu khong c6 dy tri an toan 14 100°don vi. Chi phi thue ree Kho 10.000 don vynam. xdc. suat nhu cau trong sudt thdi ky dat hang Jai Ia: agi + 206 : ot | .Chi pf thiét hai do thiéu hang wy ra 1a 50.000. ai dvintmn | Hay tinh nite dy tri an toan hep Ig? | Mic | Chi phi tn kho ting them | Chi phi do thigu hang ‘Teng chi phi dy tr i an i foan FOO | 100 x 10.000 = 1.000.000 0 7.000.000 + 0 = 1.000.000 l s0 | 50x 10.000 = 600.000 _ | Of x 50 x 50.000= | 500,000 + 250.000 j 250.000. = 750.000 (Of x 100 + 0,2.x 50) | 0+ 7.000.000 x 50.900 = 1,000.000 | = 1.000.000 Mie du triv an toan: 50 don vila hp ly vi TC 760.000 € la min 0 x 10.000 = 0 Bai 3 Cong ty VIETRONIC mua may ghi.hinh vdi gi4 350 USD/: may, chi phi tén triy 35 USD/1 méy/nam. Chi phi dat bang 18 12( USD cho mé@i lan dat hang. Sé ban va hang thang 12 400 md . Céng ty. SHARP. dé nghi chinh séch.gid d6t bién-khi mua nid nhu sau: 32sSete hang tén kho ? b) N& cong ty VIETRONIC 4é nghi tinh chi phi tén tri = 10% gia mua chit khéng ldy gid c6 dinh 14 35 USD/1 don vi trén thi sén:luong dat hang t6i mu 1a bao nhiéu? Va téng chi 5 :6n kho 1a bao nhiéu ? . Bai giai a) San lugng téi wu: asd 2x420%4800 Ve 35 * Néu mua véi e = 181 thi tong chi phi cia hang tén kho sé bang: 2 pe =181 > sort anal x85. 566 x 349,82 = 1.566.350 USD * Néu mua v6i Q* = 200-4€ huing gid 4 ching ta sé c6 tong chi phi cia hang tén kho: TC p99 =44 4003900500 1904 20, 35 a 309 USD = 1.446.380 USD ‘© So-s4nh.téng chi phi cla 2 mie-san lugng ida ching’ ta thay nén inva -véi mite san long. os 200 + ‘Bn ¢ chi me 1.446.380 ¢ USD Ja thap nbat, b) Néu cong ty SHARP ae nghi chi oe tor trit = ‘lox gid ~ 336>. né tinh cde mite san luong th 80 ote ‘nua. Ching ta cé tl = * tate 5. Bis khée nbau ob! » f2x120x4800 = oaxas0 Véi san lugng. 181 sé duge mua v6i mt gid. 359 . 481 18 vé nghia nén ta loai 181 vA chi cn xét nén a do dg mie san Iuong sau day. theo of = [axi20x4800 . =!" Cixeas : [x1B0%4800 : = f~oaxa00 Q* = 188 véi mic gid: 325 USD hay 200 V6 mie ete usD? VOL mie gia: 209 (Q* = 196 ta digu chinh’ lén mic san dong 200 a& -huéng gid dét bién). dug Mu6n chon gifia 188 va 200 ta xét.t6ng chi phi cia hang tia Kho ofa 2 mée téng sdn lugng trén. 7 TCigg = 4800 x 9206 x: «120 + == x 0.1% 995 : += = 1866.18 USD - 4800 76 = 4800 x 800, — #200 ae 200 x10 + 200 3 00. 0.1300 “2 1.445.880 USD : “Mite dit hang-t0i wu Q* = 200. tog chi. pt cla hang tin Eho Ja t6i thigu.1.445.880 USD ae 188 USD < 1566118 331 -00 ’ U Rg nay ini ve Tam viéc ngay. Chi pl Bat u i ae gay 260 hi phf tén txt 99, 100 W/dvi/nim, a) San luong sin ‘xuat wink té 1a bas nhieu? ! néu 8 = 300,000 a/1 don hang i b) Moi nam sén xudt bao nhiéu loat? ‘| c) Mite d6 ton Icho téi da sé 1a bao nhiéu? : ‘ 4) SO phan tram thai gian ma he thong tink Kho hoat dong? a) SO luong hang san xuat kinh té: 28D x 300.000x 12.500 50 20. ark 0.000(1 300’ = 670,82 = 671 ‘Trong dé: | P = 300 chiéc d= 22500_ 50 chiée . 350 H = 20.000 an dy/nam_ $ = 300.0004'71 den hang b) SO loat méi nam. cdn sin xudt - 12.500 _ 18 loat 671 ¢) Mite d6 tén kho t6i da has =a: 300 a) SS phan tram théi gian mab é thong tén kho hoat dong "369 dun vi& & thoi gian hé thong tén kho hoat dong so véi ting 2 chu kt cung tng. 18 thei cian hé thong tén kho hogt ding so véi téng thai sian chu } cung ting = Fp =83.3% Bais i ___Nb& my CARIC déng xa lan phai ding ton 5mm véi ane si ‘ung <800 tan mii nam, mbi nam lam viée 300 ngay. Chi phi tin ie bang nm 18 20.000 d/i tam, chi phi dat hang 100.000 d/t ian thdi gian van chuyén'5 nghy ké tk ngay nhan don hang cho téi Ehi giao tén. 7 Vay sae lugng’don hing téi wu 1a bao nhigu. ‘va diém. hang lai 18 bao nhiéu? 3 2 Bai gidi a) San Luong don dt hang ti wx: 28D _ [2x100.000x4800 ‘ [SSR = JEREOR 000x480 _ 145000 = 219 tan are 20.000 b) Diém dat hang lai: Lx d= SxSS00-80 don. (tas 01 3 333St xi nghiép ngu’i ta thong ké nhu cdu mot loai san pham 6 duge sé liéu nhu sau: iy i Nhu céu Tan ss i 2 . 1 | 3 t s | Li ‘a : 45 ' ta —| | | 8. . 17 it i c . i 8 i j { iy z, 8 ig —— a 8 1 ead! : 1 i - jee 50 Dé -thuc hién mic 46 -phye vu la oe pha gir lang dy tra an toan 14 bao nhiéu? DS thuc’hién mute dd phue vu 18, 95% phi git lugng dy trix an toan 1a bao nhiéu? Dé thye hién mic 4 phuc: vu la 90% indi git lugng dy tri an toan 1a bao nhiéu? ‘ Dé thyc hién aie a5 hue, v vw & 50% phi ong dy trit an toan 14 bao nhiéu? mo DE thyc hién mic 46 phuc ¥ vu la 28% phai git lagi ay trit an toan 1& bao nhiéu? * : ‘Bai gidi ooo Viée dau tién ching ta phai tinh xdc sit thda man a yu eds “ & cdc diém dat hang lai. . 334~nenieiieaai | » | vada ho MuUC ac hu cdu | Tan sd | Xae suat el jo eat thie | [ nw ody | 7 4 nhu cau as ——j—_hang 1 0,02 { 3 s | Seot0 oe 08a i ; 15 0,42 5 == =03 £ 0.68 jo4 [8 30 i | 5 wz | eos | .976 0,24 . 50 i ioe Ie i | 0,92 0.08 i : i 1 0.98 ! oo2z | 34 : . 1 , {a 1 ! 0 | ! a ‘Téng Ivong nhi cau : ~ agin ab |= tone tho ian age | «| ODE | didm at hang lai-| * e mae | [ an tok Do a6. can tink téng luong nhu edu mong dgi trong thai gian dat hang, ‘me (0,02. 2) + (0,10 x 8) +108 x4) + . “+. (0,84 x 5y + (0,16 x 6) + (0,06 x 7) +...+ (0,02 x 8)= 478 Vay i “dit frit an toan sé la: ‘Mee phue Vu,99% SS ='Rgg— m= = 8- 478 = 3,22 Mite phue vu 98% SS = Rgg- m=7- 4,78 = 2,22: 336 sabia natbi yor tHE 1H 82% SS = Ry Ms G~ 4 9) ij 78 q | , phes ve 76% ae yuie phue vu 42% | 14 { Se 5 -, . i oe muon rét thaip, Soh Sdu Long bn béo “Pudi wns he an | 4 5 chit Aha” he 2 | ia 1800 AL te, ase “Tudi tre chi hat” hang tudn. Anh p WI t8, bar Att. SF lugng ban duge théng ké nhu Niu cau Tan sé i Xéc suit i eeone f 3 0.08 \ : a 7 ~ — ' 161 t3 ! 7 ' O44 rT 5 F > I 162 10... L 8 . O16 f | 163 ta 10 | 020 I wate “42 \ 024 : + 16518 i 8 i 0,16 - i 1 16615 | 2 0,04 50 L- 4,00 Hay xde dinh sé luong bdo can dat téi tu . “Bai gidi © Dida kién a tang sin lugng tn Kho: P 2M On Kho: 2 = iéu kién dé tang san lugng mle > 1500 1500+ 1000(Béo dé qua ngay. hom sau col phy khéng ban duige 25004) * Xéc dinh xéc xudt tink cho cdc tedéc svditp nhu edu 2 KhA nang. : anne [vw edu Tan s6 || xae suét | 2 (tinh cho cdc tnugng hgp nhy céu = \ i 1 t | kha nang) i. wo | 3 - | oo | 4 \ 7 t i 7 wert 7 ona 0.94 1 + ! wz} By, Oe | 0,80 \ wes to | 0.20 _| 0,64 > 06 Vay Igng bao edn Gat 168 ~ | | 164 12 | 02s | 0,84 i tT 4 i165 3 | one | 0,20 i y r 7 1 jemsice 2 | o0¢ 1 0.04 i Bais Hiéu banh TIEN PHAT edn cung c&p bank cho sin bay Tan Son Nhat, hang ngay c6 kha nang tiéu-tbu nbu sau: [sé 16bén auge | _ Kéesude | 2418 . +. 005, : | 25 18. | 010 . | BBW ee ef O20 oe . a Pat | 0,25 2816 0,25 | 29.8 0,10 oO | i 1 3016 0,05 | Gid mua méi'lé banh 14 11.0004 va ban ra duge 20.000d/1 16.ay San bay Tan Son Nhat phai dat may 16 banh? én ngay hom sau.l& khong ban dz nia. Bai gidi | $516 bat duge Xée suét Fao 2 Fe — ! i : i 29 I 0.10 j 0,15 : jp i 30 I 0,05 i 0.05 } }— j 7 ot i l : i J ML = 11.0004 MP = 20.000 -11.000 = 9.0004 ML" ; Pore : 11.000 - To00+9.000 = °°? : Vay San bay Tan Son Nhat nén dat ¢ mic 27 10 vi tai mtic G5 ta 05 Payye vg 0485 > 0,55. : (P = 0,55 1a P diéu kién), Bud Nha may Cao So ‘Sao Vang cén mua vén é. cla céng ty VINAPLYCO dé déag thing hang xudt khdu. VINAPLYGO 4a chao hang vdi gid 06 chiét Ehau’ nhu sau déi véi van ép-4’ x 8_ chi phi mdi ln dat bang 1, 5 7450. dog, AB OAM cia ¢ nai A. Bist rhn - bu cdu ba ny 6mm lo# ; y day 6mm pid mua. 4 [ ~ Gia mbi nb tim —— \ oy 7 i 180.000 4 — | 10 — 50 tém ; 175.000 a i | > BL sin 172.000 4 | : — at bao nhiéu cho cé 161? Vay mbi lan nén 4a : Bai giai Ta tinh cde matte san kame ‘Q* véi ede mtic gid da cho. ae] Ae Sin, lugng oe: = 50 thi sé mua véi gid 175.0004, chir khong mua V6i gid 1804 0004. do do Q* = 50 14 v6 nghia. Ching ta chi cba. 30 séoh 2 mite Q5 = 50 va Q3 = 51 Mudn so sénh ta tinh téng chi phi cia hang tén kho cia. hai mic san lugng 50 va 61. TCs = 100,175,000 220450, one 2 x174,000 = 19.270-000 TC5y =100% 172.000 a 48.000 ae LS 652'¢172,000 = 18.959-545 . Vay sdn luong 6) vu 1a Q* = 51 vi 18,959.5454 1A TC