電腦製造業供應鏈存貨管理與財務績效表現

Abstract

台灣的電子業代工在低毛利的環境下，也嘗試自有品牌的經營。在代工和自有品牌並行的企業發展策略下，因應客戶的需求，產品線更多元性，產品的結構也更為複雜。

科技研發步調快速，日新月異，在多樣性又變動大的市場需求下，如何來掌握適當的產品安全存量，避免長鞭效應的發生，又可以達到降低庫存成本，增加公司財務獲利，來滿足客戶的終端需求。

論文是以個案研究的方式進行，找到在市場規模、經營模式相類似，庫存周轉率也在同業間表現良好的B公司來和個案A公司做2者在庫存管理策略上的分析，觀察在相同的時空背景下，不同的庫存管理方法所帶來的財務績效影響。

論文中主要探討個案A公司目前所遇到的庫存管理問題在財務績效上的表現，針對現有狀況，導入經濟訂購量模式與平均安全庫存量模型，來檢視庫存周轉率是否有提高；同時也考量在全數折扣的條件下，庫存周轉率會有如何的改變?另本研究也採用B公司的安全庫存模式導入個案A公司的資料中，來觀察庫存周轉率是否更優化?

經由在個案研究中訪談個案A和B公司的採購主管和資深採購人員，得知個案A公司庫存管理問題的根源，也了解B公司是運用哪些策略來降低庫存量;同時也建議個案A公司運用近來發展的大數據在資訊科技上的應用，有效率的改善庫存管理的問題，來提升庫存周轉率，增加公司現金流量，提高個案A公司在全球市場上的競爭力。Taiwan's electronics industry has been operated in both OEMs and own-brand-name structures in a low-margin environment. In order to satisfy the needs of various customers when the OEMs and private brand name are parallel, the product line should be more diverse and the structure of the production is more complicated than the production of OEMs only.

Under rapid change in technology and market demand, the critical factor to become a successful enterprise is to estimate the appropriate product safety stock, to avoid the occurrence of bullwhip effect, to reduce the inventory cost and therefore to increase the company's financial profit.

The purpose of this thesis is to provide possible inventory management strategies for Taiwan electronic companies. In particular, this study utilizes case study method, and selects a B company with similar market size and business models as those of main Case A company, but with better inventory turnover rates. This study further investigates the possible impacts of different inventory management methods on the financial performance of companies.

This study mainly discusses the inventory management problems encountered by Case A. Then the Economic Order Quantity (EOQ) model and the average safety stock quantity model are utilized to estimate whether inventory turnover rates can be improved if the Case A implemented the EOQ model. In addition, this study discusses whether the safety stock model of Company B can be utilized to improve the inventory turnover rates of company A.

Through the interviews with the procurement supervisors and senior purchasers of Cases A and B, we learn the source of inventory management problems of Case A, and summarize the strategies used by Company B to reduce inventory. It is also recommended that Case A can utilize the recent development of big data in information technology and effectively improve inventory management issues, leading to an increase in company cash flow. It can further strengthen the competitiveness of company A in the global market.