臺灣汽車製造業KD零組件存貨控制之研究-以Y公司為例

Abstract

隨著全球石油價格高漲與台灣內部經濟衰退，台灣汽車銷售市場由高峰每年的50多萬輛的市場規模，迅速萎縮至僅剩30餘萬輛的市場規模，也因此在開源不易的狀況下，節流便成了台灣汽車製造業者一大課題。其中，汽車零組件動輒上萬的存貨項數其衍生的存貨問題與存貨管理成本，更佔了整體生產成本極重的比例。 存貨管理非常複雜，對於汽車製造業者而言，過多的存貨不僅造成資金的積壓，隨著市場的變化更可能產生呆廢料的損失。然而存貨的不足不僅有可能造成生產線的停工，對於售服市場而言更可能因缺貨率過高，而導致顧客滿意度降低，對整體企業形象產生負面效益。 本研究選擇一家國內上市公司的汽車製造業者進行存貨管理的實證研究。並把研究對象鎖定在汽車業界中佔存貨成本最大比例的進口的售服KD存貨。研究首先回顧與存貨管理相關文獻，以了解存貨管理的一般理論。接續，藉由深度訪談，探討個案公司KD售服件的供應鍊模式的現況，並蒐集其2007年整年度售服KD零組件的存貨管理活動相關的次級資料，以ABC-VED矩陣的存貨分析方式及其存貨管理政策與個案公司現行存貨分類方式與管理政策進行比較。並以個案公司目前採用的績效指標”庫存月數”與”立即供應率”做為比較的基礎。模擬發現採用ABC-VED分類模式及其管理政策後，不論在”庫存月數”或”立即供應率”這兩項指標都有明顯提升，本研究主要建議如下:

1. 模擬分析之存貨水準數據可作為設定存貨目標的參考。

2. 可採用ABC-VED存貨分類與管理政策於公司存貨管理。

Due to petroleum price surges globally and Taiwan economy declines in recent years, Taiwan automobile sales market scale shrinks from five hundred thousands cars annually as the peak to only thirty hundred thousands cars annually. Since expanding market share and increasing profit has been a difficulty to automotive manufacturers in Taiwan, how to reduce unnecessary expenses becomes a crucial activity to them. Because a car is composed of thousands of components, the inventory cost accounts for a huge proportion of production cost. Inventory management is very complicated for Taiwan automotive firms. Too much inventory not only causes stagnating capital but also results in scrap if market trend changes dramatically. However, insufficient stock will affect the operation of production line. Furthermore, it’s very harmful to entrepreneur’s image when after sales customer satisfaction dropping according to short supply. This research is about the inventory management of a listed automobile manufacturer in Taiwan, and the object of this study is the inventory imported knocked-down component for after sales market, which possessing the biggest percentage of inventory cost. This thesis began with literature review on inventory management to acquaint researcher with inventory theories. In-depth interview with case company to know the status of supply chain for KD parts. Use the ABC-VED analysisl to analysis the KD inventory data of 2007 on Y company, and compare the inventory performance index with ABC-VED inventory strategy and current strategy. The main finding of this research was that the two main index in Y company “stock month” and “immediately supply rate” have obvious promotion in ABC-VED simulation result in this case. The research suggestions are as following:

1.The stockholding strategy of the case company can apply the results from inventory simulation analysis. 2.Establish formal inventory ABC-VED analysis for corporate inventory management and inventory strategy.