應用拉式補貨機制驗證存貨管理改善-以A隱形眼鏡公司為例

Abstract

由於隱形眼鏡產業具有高毛利特性以及整體快速成長的市場規模，加上全球化的競爭越來越激烈，製造業者想要生存壯大交出漂亮財報，就必須增加營收以及降低成本，能否制定最佳的營運策略與管理機制便是關鍵議題。以最低的成本賣出最多的產品就能獲得最大的利潤，如果良率穩定，大量生產(Mass Production)可以有效的降低成本並快速建立產品高庫存水位，降低成本後可透過低價格加大賣出產品的限度，多數消費者會屈從於低價格，當產銷量上去了，再來擴增產能加速成本下降，維持高毛利，建立產品高庫存水位亦可縮短消費者取得產品的時間；然而，成本下降了，客戶要貨有貨的需求滿足了，公司營收也增加了，財務報表上卻呈現庫存周轉率變低，庫存佔據了過多的流動資金，代表企業短期償債能力與獲利能力也變差了。因此，如何降低庫存水準避免資金積壓，需要採取可行又有效的方法；本研究將藉由限制理論(TOC, Theory of Constraints)中的拉式補貨(Demand-Pull) 出貨多少補貨多少的方式進行模擬，比較目前操作的傳統庫存管理模式，驗證TOC拉式補貨的管理模式確實可以在同樣無缺貨的情況下，幫助公司有效降低整體的庫存水準，提高庫存周轉率以及資金流動使用效率，同時對於改以市場實際需求驅動的管理模式而致產能餘裕時，提出相關的建議。

Since the contact lens industry has a high-margin characteristics and the overall size of the market is growing rapidly, in the vigorous global competition, manufacturers must increase revenues and reduce costs to survive and to strive. Hence, to develop best business strategies and management mechanism is the key issue. Selling the most products at the lowest costs brings highest profit. If yield rate for the product is stable, mass production can effectively reduce costs and quickly build products of high inventory levels. Low cost contributes to low prices , which increases the sell. Most consumers will succumb to the low prices. When production and sales go up, increase in production capacity comes along, accelerating cost reductions, and maintaining a high margin. Furthermore, high inventory levels can be made to shorten product time. While the cost is down, the demand is satisfied, the company's revenue increases, the financial statements, however, presents low inventory turnover ratio. Inventory occupies too much liquidity and results in financial slack, which symbolize deteriorated short-term solvency and profitability ability. This study makes a comparison between the pull-replenishment mechanism (Demand-Pull) in Theory of Constraints (TOC) and the current operation traditional inventory management. The study aims to examine whether TOC Demand-Pull can reduce overall inventory levels, in the absence of out of stock, to improve inventory turnover and the efficiency of capital flows. The study also probes into the possible and feasible resolutions if excessive production capacity, when there is the change in demand for the start via production management.