Quan tri san xuat 16

1
2
3
4
Tng

520
730
820
530
2600

590
810
900
600
2900

650
900
1000
650
3200

587
813
907
593
2900

725
725
725
725

0,809
1,122
1,251
0,818

Bc 3 : Tnh d bo s lng bn ra ca nm th 4 :
D bo
Qu
D bo i theo ma

Isi

1
2
3
4

0,809
1,122
1,251
0,818

yi

842
860
878
896

681
965
1098
733

QUN TR TN KHO
I. Khi nim , chc nng , chi ph tn kho:

1. Khi nim : Qun tr tn kho l qun tr qu trnh bo m mc tn kho ti u v ngun lc p

ng kp thi nhu cu sn xut, tha mn yu cu ca khch hng v gim ti a chi ph tn kho cho
DN.

2. Chc nng ca qun tr tn kho

p ng y , chnh xc cc yu cu sn xut v nguyn vt liu.
Bo m ngun tn kho qu trnh sn xut din ra lin tc, hiu qu thng qua vic to
ngun tn kho ti u (bufer).
Ngn nga kh nng cn kit ngun lc SX v cc l do bt kh khng.
Ngn nga nhng bin ng bt thng ln gi thnh sn phm (tch tr, phng trt gi).
Gim ti a chi ph sn xut thng qua vic ti u ha chi ph tn kho.

3. Chi ph tn kho : 4 nhm chi ph c bn

a. Chi ph mua hng ( Cmh ) :L chi ph mua mt lng hng mi.Tuy nhin chi ph ny
khng lin quan nhiu n cc m hnh tn kho.

Cmh = S lng x n gi

b. Chi ph t hng ( Cdh )(ordering cost) :L chi ph thc hin n hng, l (s tin thanh
ton cho t hng trong 1 nm)

Cdh = S

D
Q

S : Chi ph cho 1 ln t hng

D : Nhu cu vt t trong 1 nm
Q : S lng cho 1 ln t hng
Chi ph lp, gi, nhn n t hng;
Chi ph nhn hng: vn chuyn, bc d;
Chi ph giao nhn, kim tra cht lng hng ha;
Chi ph thanh quyt ton l hng;
Nhng chi ph ny thng c tnh chung theo tng l hng.
T l thun vi s ln t v nhn hng, t l nghch vi s lng SP trong mt n
hng.
Trong :

c.

Chi ph tn tr ( Ctt ) : L chi ph lin quan n vic gi v bo qun hng ha

trong kho trong mt khong thi gian xc nh.

i hc Hng Bng Vn bng 2 - HVM

Quan tri san xuat 17

Ctt = H

Q
2

H : Chi ph tn tr chi 1 n v sn phm trong 1 nm

Chi ph thu kho, bi;

Chi ph dch v lu kho, CP bo qun hng ha;
Chi ph pht sinh trong qu trnh bo qun;
Chi ph lin quan n hng ha: bo him, thu, khu hao;
Chi ph c hi do vn ng trong hng tn kho.
Chi ph ny t l thun vi s lng hng ha tn kho.

TC = S

Tng chi ph tn kho TC = Cdh + Ctt

D
Q
+H
Q
2

Vn : gim chi ph tn tr th nn t hng nhiu ln vi s lng t, nhng lm nh

th li lm tng chi ph t hng.

d. Chi ph tn kho
Chi ph pht sinh do khng ngun hng tn kho
L chi ph xut hin trong trng hp cu vt cung (mt khch hng v khng p ng
kp, nhu cu).

Chi ph loi ny kh nh gi v mang tnh ch quan.

4. H thng qun tr tn kho :

a. Phi tr li hai cu hi chnh

t hng khi no?

S lng bao nhiu?

b. C hai h thng qun tr tn kho c bn:
Ti to tn kho nh k theo thi gian, vi s lng khc nhau m hnh P;
Ti to tn kho theo s lng khng ph thuc vo thi gian m hnh Q.
Q
Q1

Q2

Q3

Q1

Q2

Q3

Q0
t1

t2

t3

t1

t2

t1=t2=t3;Q1Q2Q3

Q1=Q2=Q3;t1t2t3

MhnhP

MhnhQ

t3

5. Hiu qu hot ng ca h thng qun tr tn kho : qun tr tn kho hiu qu DN cn

quan tm hn:
D bo nhu cu;
Kim sot thi gian thc hin n hng;
Kim sot, ti u ha chi ph tn kho, ch trng chi ph t hng v chi ph lu kho.
i vi DNNVV p dng hnh thc kim tra nh k, ti to tn kho theo thi gian;
p dng hnh thc qun tr tn kho n gian: thng hai ngn.
S dng m s, m vch qun tr tn kho.
Tm hiu thc t qun tr tn kho DN.

II. Cc m hnh tn kho :

1. M hnh lng t hng kinh t ti u ( Economic Order Quality model EOQ )L m
hnh ti to tn kho theo s lng cho php xc nh s lng tn kho ti u vi chi ph thp nht
c th m vn m bo DN hot ng hiu qu.
a. Gi thit ca m hnh:

i hc Hng Bng Vn bng 2 - HVM

Quan tri san xuat 18

Nhu cu bit trc v khng i;

Nhu cu phn b u trong;
Thi gian thc hin n hng bit trc v khng i;
n hng ca cc ln t hng u nh nhau;
Ch tnh hai loi chi ph c bn: CPt hng v chi ph tn tr;
Tnh ton ch vi 1 loi hng ha.

b. M hnh tng qut :

Tc xut
hng

Qmax

imthng

Qmin
Thi
im
nhn
hng

t0

t1

t2

Tm gi tr Q* ti u cho 1 ln t hng chi ph tn kho l b nht?

Tc tm Q*
Ta c:
TC min khi

CDT = Cdh +Ctt -> min

TC = Cdh + Ctt
TC = Sx D/Q + HxQ/2
Cdh = Ctt hay HxQ/2 = SxD/Q

TC

TC

Ctt

Cdh

Q*

Q* =

2SD
H

i hc Hng Bng Vn bng 2 - HVM

Quan tri san xuat 19

Khi :

TC min

D
Q*
D
Q*
=S * +H
= 2S * = 2 H
= HQ *
2
2
Q
Q

S ln t hng trong nm

N=

D
Q*

(ln)

N lun lun lm trn s ln

Khong cch gia 2 ln t hng:

T=

S ngy lm vic trong nm

N

Thi im t hng (ROP -reorder point):

ROP =d x L

Mcnhucucao
nhtcth
Mcnhucudtnh

RO

Mcdtr
dphng(anton)
thng

Nhnhng

Thigian

Trong :

d nhu cu trong mt n v thi gian ( vd: 1 ngy ..)

d=

D
S ngy lm vic trong nm

L thi gian thc hin n hng d tr (t lc t hng n lc nhn c hng)

i hc Hng Bng Vn bng 2 - HVM

Quan tri san xuat 20

V d : Doanh nghip A trong nm ti s bn c khong 9600 sp. Chi ph lu kho cho 1vsp loi
ny/1nm l $16, chi ph mt ln t hng d tnh l $75. DN lm vic 288ngy /nm.Thi gian t hng
l 5 ngy
1. Tnh s lng t hng ti u Q*.
2. DN cn t hng bao nhiu ln trong 1 nm?
3. Khong thi gian gia 2 ln t hng l bao nhiu?
4. Thi im t hng ?
Gii
D = 9600sp
H = $16
S = $75
L = 10 ngy
S ngy lm vic trong nm :
288

1) S lng t hng ti u:
Q*

2 DS
2 9600 75
=
= 300 sp
H
16

2) S ln t hng :

N=

D 9600
=
= 32 ln
Q * 300

3) Chu k t hng :
T =

288 288
=
= 9 ngy
N
32

4) Thi im t hng :
ROP = d x L =
=

D
L
288

9600
10 = 334 sp
288

2. M hnh cung ng theo nhu cu sn xut (Production Order Quality model

POQ )
M hnh lng t hng theo sn xut c p dng trong trng hp lng hng c a
n mt cch lin tc, hng c tch lu dn cho n khi lng t hng c tp kt ht. M hnh
ny cng c p dng trong trng hp doanh nghip va sn xut va bn hoc doanh nghip t
sn xut ly vt t dng. Trong nhng trng hp ny cn phi quan tm n mc sn xut
hng ngy ca nh sn xut hoc mc cung ng ca nh cung ng.
Trong m hnh POQ, cc tc gi thit k v c bn ging nh m hnh EOQ, im khc bit
duy nht l hng c a n nhiu chuyn.. Bng phng php ging nh EOQ c th tnh c
lng t hng ti u Q*.
Nu ta gi:
p Mc sn xut (Mc cung ng hng ngy)
d Nhu cu s dng hng ngy

Q* =

Khi :

TCmin

2SD
d
H 1
p

D
Q* d
1
=S *+H
Q
2 p

V d : Bi tp 11 :
Mt doanh nghip sX hng may mc c nhu cu c nm 2000 tn vi. Chi ph t hng cho mi
n hng l 100.000 . Chi ph tn tr hng l 10.000 /tn/nm .

i hc Hng Bng Vn bng 2 - HVM

Quan tri san xuat 21

Hy xc nh :
1. Theo m hnh POQ, tnh sn lng t hng ti u
2. Tng chi ph tn kho ti thiu
3. S ln t hng ti u trong nm
4. S ngy cch qung gia 2 ln cung ng.
Bit rng mc sn xut bnh qun 1ngy m l 10 tn v DN hot ng 250 ngy/nm
Gii
D = 2000 tn
H = 10.000 /tn/nm
S = 100.000 / n hng
P = 10 tn/ ngy
S ngy lm vic trong
nm : 250

1) S lng t hng ti u:

ngy

100.000

Q* =

2 DS
2 2000 100.000
d =
= 447,21 tn
8
H (1 )
10.000(1 )
p
10
*

D
Q
D
2000
=
= 8 tn/ 2) Tng chi ph tn kho ti thiu : TCmin = S Q* + H 2
d=
250 250

d
1 =
p

2000
447,21
8
+ 10.000
1
447,21
2 10

= 894,428
3) S ln t hng :

N=

D
2000
= 5 ln
* =
447,21
Q

4) S ngy cch qung gia 2 ln cung ng :

T =

250
= 50 ngy
5

3. M hnh lng t hng li (Back Order Quality model BOQ )

Trong hai m hnh d tr trn, chng ta khng chp nhn c d tr thiu ht trong ton b
qu trnh d tr. Trong thc t c nhiu trng hp, trong doanh nghip c nh trc v s
thiu ht v nu duy tr thm mt n v d tr th chi ph thit hi cn ln hn gi tr thu c.
Cch tt nht trong trng hp ny l doanh nghip khng nn d tr thm hng theo quan im
hiu qu.
M hnh BOQ c xy dng trn c s gi nh rng doanh nghip ch nh d tr thiu
ht v xc nh c chi ph thiu ht do vic li mt n v d tr ti ni cung ng hng nm. Ngoi ra,
chng ta cn gi nh rng doanh thu khng b suy gim v s d tr thiu ht ny. Nh vy, m hnh ny
ging vi cc m hnh trc y, duy ch thm mt yu t b sung l chi ph cho mt n v hng li ni
cung ng hng nm.
Nu gi:
B Chi ph tn tr cho mt n v sn phm i vi hng d tr ( li ni cung ng) hng nm;

Q1* _ Lng t hng s dng

Q2* _ Lng t hng d tr
Ta c :

Q * = Q1* + Q2*

Q* =

2 SD H + B

H
B

i hc Hng Bng Vn bng 2 - HVM

Quan tri san xuat 22

Q1* = Q*

Thng thng :

B
H +B

Q1* > Q2*

v B > H

V d : Bi tp 15
Mt DN kinh doanh go nhu cu c nm l 1000 tn . Chi ph cho mi n t hng l 100.000 .
Chi ph tn tr cho mi tn hng trong nm l 5000 . Chi ph cho 1 tn hng li ni cung ng l
50.000 . Theo m hnh BOQ , lng t hng kinh t l bao nhiu ? Sn lng li ni cung ng
l bao nhiu ?
Gii
D = 1000 tn
H = 5.000 /tn/nm
B = 50.000 /tn/nm
S = 100.000 / n hng

1) Sn lng n hng ti u:
Q* =

2 DS H + B
2 1000 100.000 55.000
=

H
B
5.000
50.000

= 209,76 tn
2) Sn lng li ni cung ng

Q2*

Q * = Q1* + Q2* Q2* = Q * Q1* M

B
Q1* = Q *
H +B
50.000
Q1* = 209,76
= 190,69
55.000
Q2* = 209,76 190,69 = 19,07 tn
li sau mi chu k cung ng

4.

M hnh khu tr theo s lng

khuyn khch tiu dng nhiu DN p dng chnh sch gim gi theo s lng mua hng.Nhim
v ca ngi mua l phi xc nh c s lng t hng ti u va tha hng li ch do gim gi
m khng lm tng tng gi tr chi ph d tr.
Tng chi ph d tr trong trng hp ny c tnh nh sau: TC = Cmh + Ch + Ctt
Cn xc nh Q0 CDT = min? ng dng m hnh EOQ gii :

Qi* =

Bc 1 : Tnh
Vi

2 SD
IPi

I l t l chi ph tn tr 1 vsp/ n gi 1vsp

tc Hi = Pi x I

Pi l n gi chit khu th I

*
Bc 2: iu chnh Qi
*
Nu Qi nm trong mc khu tr
*
Nu Qi nm cao hn mc khu tr
*
Nu Qi nm di mc khu tr

Gi nguyn
Loi b
iu chnh ln bng mc thp nht

ca mc khu tr tng ng.

Bc 3 : Tnh Tci

DS Qi* I Pi
TCi = * +
+ DPi
Qi
2

Chn TC min
Kt lun : lng t hng ti u mc chi ph tng ng
V d : bi tp 20 (n v : ngn ng )

TC min

i hc Hng Bng Vn bng 2 - HVM

Quan tri san xuat 23

D = 1.000 Tn
S = 100/n
I = 10 %/ nm

Mc khu tr

T l khu tr
%

001 150
151 200
201 250
251 300
> = 301

n gi (/tn)

0
10
15
20
30

50
45
42
40
35

Bc 1 :

Q1* =

2 SD
=
I P1

2 100 1.000
2 SD
*
=
= 200 Tn Q2 =
0,1 50
I P2

2 100 1.000
= 211 Tn
0,1 45

Q3* =

2 SD
=
I P3

2 100 1.000
2 SD
*
=
= 217 Tn Q4 =
0,1 42
I P4

2 100 1.000
= 224 Tn
0,1 40

Q5* =

2 SD
=
I P5

2 100 1.000
= 239 Tn
0,1 35

Bc 2: iu chnh Q*
Q1* = 200 tn ln hn mc khu tr(150)

Q1* => b
Q2* = 211 tn ln hn mc khu tr (200)
Q2* => b
Q3* = 217 tn nm trong mc khu tr ( 201 250) Q3* = 217 tn
Q4* = 224 tn nm di mc khu tr (251 300) iu chnh Q4* = 251 tn
Q5* = 239 tn nm di mc khu tr (301 tr ln) iu chnh Q5* = 301 tn

Bc 3 :Tng chi ph vi mi
Mc khu
tr

Gi v
P

201 - 250
42.5
251 - 300
40
> = 301
35
Vy chn Q* = 301 tn

TCi =

Qi* c chn

Chi ph
t hng
Cdh
461
398
332

CP mua
hng Cmh

Q*
217
251
301

42500
40000
35000
.

DS Qi* I Pi
+
+ DPi
2
Qi*
Chi ph tn
tr Ctt

Tng chi ph
TC

461
502
527

43422
40900
35859

Bi tp:

A. M HNH EOQ
Bi 1: Trong gio trnh
Bi 2:
D = 100.000 v
L = 5 ngy
S ngy lm vic trong nm :
300

im t hng :
ROP = d x L =

D
100.000
L =
5 = 1667 v
288
300

Bi 3:
D = 1.250 tn
TCP = 50.000 USD
S/H = 100

1) Sn lng t hng ti u:
Q*

2 DS
= 2 1.250 100 = 500 tn
H

2) Chi ph tn tr 1 tn ht nha mi nm :TC = Q*H

=> H =

TC 50.000
=
= 100 = 100 USD/tn/nm
500
Q*

3) Chi ph t hng cho mi n hng: S = H x 100

= 100 x 100 = 10.000 = 10.000 USD/ 1n hng

i hc Hng Bng Vn bng 2 - HVM

Quan tri san xuat 24

Bi 4 :
D = 1250 tn
H = 8.000
S = 200.000
L = 6 ngy
S ngy lm vic trong nm :
250

1) S lng t hng ti u:
Q* =

2 DS
2 1250 200000
=
= 250 tn
H
8000

2) S n hng mong i trong nm:

N=

D 1250
=
= 5 ln
Q * 250

3) Khong cch gia 2 k t hng :

T =

250 250
=
= 50 ngy
N
5

4) Tng chi ph tn kho ti thiu mi nm :

TC = HQ* = 8.000 x 250 = 2.000.000
5) Thi im t hng :
ROP =d x L =

D
1250
L =
6 = 30 tn
250
250

Bi 5 :
D = 1500 tn
S = 180.000
H = 6.000
S = 200.000

1) S lng t hng ti u:
Q* =

2 DS
2 1500 180.000
=
= 300 tn
H
6000

2) S n hng trong nm:

N=

D 1500
=
= 5 n hng
Q * 300

3) Tng chi ph tn tr ti thiu mi nm :

TC = HQ* = 6.000 x 300 = 1.800.000
4) S lng t hng ti u:
Q* =

2 DS
2 1500 200.000
=
= 316 tn
H
6000

5) Tng chi ph tn tr ti thiu mi nm :

TC = HQ* = 6.000 x 316 = 1.897.367
Bi 6:
D = 1500 v
S = 250.000
H = 12.000
L = 8 ngy
S ngy lm vic trong nm :
300

1) S lng t hng ti u:
Q* =

2 DS
2 1500 250000
=
= 250 v
H
12000

2) S n hng mong i trong nm:

N=

D 1500
=
= 6 ln
Q * 250

3) Thi im t hng :
ROP =d x L =

D
1500
L =
8 = 40 v sp
300
300

Bi 7 :
D = 1250 v
p = 1.200
H/p = 10% => H = 120
S = 3515,63
L = 8 ngy
S ngy lm vic trong nm :
250

1) S lng t hng ti u:
Q* =

2 DS
2 1250 3515,63
=
= 270 sp
H
120

2) Thi im t hng :
ROP =d x L =

D
1250
L =
8 = 40 sp
250
250

i hc Hng Bng Vn bng 2 - HVM

Quan tri san xuat 25

3) Tng chi ph tn kho ti thiu mi nm :
TC = HQ* = 120 x 270 = 32.400
2) S n hng mong i trong nm:

N=

D 1250
=
= 5 n
Q * 250

5) Chu k t hng :
T =

250 250
=
= 50 ngy
N
5

Bi 8 :
D = 120.000 b
Mi ngy s dng : 400 b
H = 5.000
S = 750.000
L = 4 ngy
S ngy lm vic trong nm :
250

1) S lng t hng ti u:
Q* =

2 DS
2 120000 750000
=
H
5000

= 6000

b
2) S n hng mong i trong nm:

D 120000
=
= 20 n
Q*
6000
120000
= 300 ngy
S ngy lm vic :
400
N=

Chu k t hng :
T =

300 300
=
= 15 ngy
N
20

3) Thi im t hng :
ROP =d x L =

D
120000
L =
4 = 1600 b
300
300

Bi 9:
D = 12.000 bnh
p = 140.000
S = 110.000
H = 140.000 x 24% = 33.600
S ngy lm vic trong nm : 5
ngy x 52 6 = 254 ngy
Mun c d tr an ton : 2 ngy
bn
L = 3 + 2 = 5 ngy

1) S lng t hng ti u:
Q* =

2 DS
2 12000 110000
=
= 280 sp
H
33600

2) S n hng mong i trong nm:

N=

D 12000
=
= 43 ln
Q*
280

3) Khong cch gia 2 ln t hng :

T =

254
254
=
= 6 ngy
N
43

3) Thi im t hng :
ROP =d x L =

D
12000
L =
5 = 236 sp
254
254

4) Tng chi ph tn kho ti thiu mi nm :

TC = HQ* = 33.600 x 280 = 9.408.000

i hc Hng Bng Vn bng 2 - HVM

Quan tri san xuat 26

Bi 10:
1) S lng l hng sx kinh t:

D = 15.000 b
p = 48.620
S = 200.000
H = 48.620 x 24% = 11668.8
S ngy lm vic/ nm : 300
ngy
L = 5 ngy

2 DS
2 15000 200000
=
= 717 b
H
11668.8

Q* =

2) S ln t hng trong nm:

N=

D 15000
=
= 21 ln
Q*
717

3) Khong cch gia 2 ln t hng :

T =

300
300
=
= 14 ngy
N
21

3) Thi im t hng :
ROP =d x L =

D
15000
L =
5 = 250 b
254
300

B. M HNH POQ
Bi 11 : trong gio trnh
Bi 12 :
Q* = 400 tn
H = 10.000 /tn/nm
S = 100.000 / n hng
d = 9 tn/ ngy
p = 10 tn/ ngy

Nhu cu c nm ca doanhnghip
Ta c :
Q* =

=>D=

2 DS
d
H (1 )
p
Q *2 H (1
2S

2 DS
d
=> Q =
H (1 )
p
*2

d
9
)
400 2 10.000 (1 )
p =
10 = 800 tn
2 100.000

Bi 13 :
D = 48.000 sp
H = 1.000 /sp/nm
S = 45.000 / n hng
p = 800 sp
S ngy lm vic trong
nm : 300

1) S lng t hng ti u:
Q* =

2 DS
2 48000 45.000
d =
= 2324 bnh xe
160
H (1 )
1.000(1
)
p
800
i hc Hng Bng Vn bng 2 - HVM

Quan tri san xuat 27

d=

D
48000
D
Q* d
=
= 160 sp 2) Tng chi ph tn kho ti thiu : TCmin = S * + H 1 =
Q
2 p
300
300
45.000

48000
2324 160
+ 1.000
1

2324
2 800

= 1.859,032

3) S ln t hng :

N=

D 48000
=
= 21 ln
Q * 2324

4) Qung cch gia 2 ln t hng :

T =

300
= 15 ngy
21

Bi 14 :
D = 180.000tn
H = 30.000 /tn/nm
S = 300.000 / n hng
p = 1500 tn
S ngy lm vic trong
nm : 200
d=

D
180000
=
= 900
200
200

1) S lng t hng ti u:
Q* =

2 DS
2 180000 300.000
d =
= 3000 tn
900
H (1 )
30.000(1
)
p
1500

4) S ln sn xut mi nm :

N=

D 180.000
=
= 60 ln
Q*
3000

2) Tng chi ph tn kho ti thiu : TCmin = S

300..000

D
Q* d
1 =
+H
*
Q
2 p

180.000
3000 3
+ 30.000
1
3000
2 5

= 36.000.000

C. M HNH BOQ
Bi 15: Trong gio trnh
Bi 16 :
D = 6.000tn
S = 200.000 / n hng
H = 24.000 /tn/nm
B = 100.000 /tn/nm

2 SD H + B
=

H
B
2 200.000 6.000 24.000 + 100.000

24.000
100.000

1) S lng t hng ti u: Q* =

= 352,1363 tn
4) Lng hng tn kho s dng :

Q1* = Q*

100.000
B
= 352,1363
= 283,98 tn
H +B
124.000

2) Lng hng tn kho ti u :

Q2* =Q * Q1* = 352,1363 - 283,98 = 68,155 Tn

i hc Hng Bng Vn bng 2 - HVM

Quan tri san xuat 28

Bi 17 :
D=?
S = 100.000 / n hng
H = 20.000 /tn/nm
B=?

Q * = 240 sp
Q2* = 40 sp

1) Chi ph tn kho li ca DN :

B
H +B
*
=> Q1 ( H + B) = Q * B
Ta c : Q1 = Q
*

=>

Q1* H + Q1* B = Q * B
Q1* H
Q2*

=> B =

Q1* = Q * Q2* = 240 40 = 200 sp

200 20.000
=> B =
= 100.000
40
M :

2) Nhu cu c nm ca doanh nghip :

Ta c :

=>

Q* =

Q *2 =

2 SD H + B

H
B

2 SD H + B 2 SD ( H + B)

=
H
B
H B

240 20.000 100.000

Q *2 H B
=
=
2S ( H + B)
2 100.000(100.000 + 20.000)
2

=> D =

4.800 SP
Bi 18 :
D = 2.500tn
S = 500.000 / n hng
H = 50.000 /tn/nm
B = 200.000 /tn/nm

2 SD H + B
=

H
B
2 500.000 2.500 50.000 + 200.000

50.000
200.000

1) Sn lng t hng ti u: Q* =

= 250 tn
4) Lng hng tn kho s dng :

Q1* = Q*

200.000
B
= 250
= 200 tn
H +B
250.000

2) Lng hng tn kho ti u :

Q2* =Q * Q1* = 250 - 200 = 50 Tn
Bi 19 :
D = 2.500tn
S = 500.000 / n hng
H = 50.000 /tn/nm
B = 62.500 /tn/nm

2 SD H + B
=

H
B
2 500.000 2.500 50.000 + 62.500

50.000
62.500

1) Sn lng t hng ti u: Q* =

= 300 tn
4) Lng hng tn kho s dng :

Q1* = Q*

62.500
B
= 300
= 167 tn
H +B
112.500

2) Lng hng tn kho ti u :

Q2* =Q * Q1* = 300 - 167 = 133 Tn

i hc Hng Bng Vn bng 2 - HVM

Quan tri san xuat 29

C. M HNH QD
Bi 20 : Trong gio trnh
Bi 21 :
D = 1.000 Tn
S = 100.000 /n
I = 10 %/ nm

Mc khu tr

T l khu tr
%

001 200
201 300
301 400
401 500
501 600
> = 601

n gi (/tn)

0
5
10
15
20
25

100.000
95.000
90.000
85.000
80.000
75.000

Sn lng t hng ti u:
Bc 1 :

Q1* =

2SD
=
IP

2 100.000 1.000
= 141,4214 Tn
0,1 100.000

Q2* =

2SD
=
IP

2 100.000 1.000
= 145,093 0 Tn
0,1 95.000

Q3* =

2SD
=
IP

2 100.000 1.000
= 149,0712 Tn
0,1 90.000

Q4* =

2SD
=
IP

2 100.000 1.000
= 153,3930 Tn
0,1 85.000

Q5* =

2SD
=
IP

2 100.000 1.000
= 158,1139 Tn
0,1 80.000

Q6* =

2SD
=
IP

2 100.000 1.000
= 163,2993 Tn
0,1 75.000

Bc 2: iu chnh Q*
Q1* = 141,4 tn nm trong mc khu tr ( 001 200) nn gi nguyn :

Q2* = 145,1 tn nm di mc khu tr (201 300 ) iu chnh :

Q3* = 149,1 tn nm di mc khu tr (301 400 ) iu chnh :

Q1* = 141,4 tn
Q2* = 201 tn
Q3* = 301 tn

Q4* = 153,4 tn nm di mc khu tr (401 500 ) iu chnh :

Q5* = 158,1 tn nm di mc khu tr (501 600 ) iu chnh :

Q4* = 401 tn
Q5* = 501 tn

Q6* = 163,3 tn nm di mc khu tr (601 tr ln ) iu chnh :

Q6* = 301 tn

Bc 3 :Tng chi ph vi mi

Qi* c chn TCi =

DS Qi* I Pi
+
+ DPi
2
Qi*
(n v : ngn ng)

Mc khu
tr

Gi v
P

001 200
201 300
301 400
401 500
501 600
> = 601

100
95
90
85
80
75

Q*
141.4
201
301
401
501
601

CP mua
hng Cmh
100000
95000
90000
85000
80000
75000

Chi ph
t hng
Cdh
707
498
332
249
200
166

Chi ph tn
tr Ctt
707
955
1355
1704
2004
2254

Tng chi ph
TC
101414
96453
91687
86953
82204
77420

i hc Hng Bng Vn bng 2 - HVM

Quan tri san xuat 30

Vy chn Q* = 601 tn
Bi 22 :
D = 1.000 Tn
S = 100.000 /n
I = 10 %/ nm

Sn lng t hng ti u:
Bc 1 :

Mc khu tr

T l khu tr
%

001 150
151 200
201 250
251 300
> = 301

n gi (/tn)

0
5
10
15
20

50.000
47.500
45.000
42.500
40.000

(n v ngn ng)

Q1* =

2SD
=
IP

2 100 1.000
= 200 Tn
0,1 50

Q2* =

2SD
=
IP

2 100 1.000
= 205 Tn
0,1 47.5

Q3* =

2SD
=
IP

2 100 1.000
= 211 Tn
0,1 45

Q4* =

2SD
=
IP

2 100 1.000
= 217 Tn
0,1 42.5

Q5* =

2SD
=
IP

2 100 1.000
= 224 Tn
0,1 40

Bc 2: iu chnh Q*
Q1* = 200 tn ln hn mc khu tr => b

Q2* = 205 tn ln hn mc khu tr => b

Q3* = 211 tn nm trong mc khu tr ( 201 250)

Q3* = 211 tn

Q4* = 217 tn nm di mc khu tr (251 300 ) iu chnh : Q4* = 251 tn

Q5* = 224 tn nm di mc khu tr (301 tr ln ) iu chnh: Q5* = 301 tn
Bc 3 :Tng chi ph vi mi
Mc khu
tr

Gi v
P

201 - 250
45
251 - 300
42.5
> = 301
40
Vy chn Q* = 301 tn

Qi* c chn

Q*
211
251
301

CP mua
hng Cmh
45000
42500
40000

TCi =

DS Qi* I Pi
+
+ DPi
2
Qi*

Chi ph
t hng
Cdh
474
398
332

Chi ph tn
tr Ctt

Tng chi ph
TC

475
533
602

45949
43431
40934

Bi 23 :
D = 5000 sp
S = 49 USD/ n
I = 20 %/ nm

Sn lng t hng ti u:
Bc 1 :

Mc khu tr
001 999
1000 1999
> = 2000

T l khu tr
%

n gi (USD/ sp)
0
4
5

5
4,8
4,75

(n v ngn ng)

i hc Hng Bng Vn bng 2 - HVM

Quan tri san xuat 31

Q1* =

2SD
=
IP

2 49 5.000
= 700 sp
0,2 5

Q2* =

2SD
=
IP

2 49 5.000
= 714 sp
0,2 4,8

Q3* =

2SD
=
IP

2 49 5.000
= 718 sp
0,2 4,75

Bc 2: iu chnh Q*
*
Q1* = 700 sp nm trong mc khu tr ( 001 999)
Q1 = 700 sp
Q2* = 714 sp nm di mc khu tr (1000 1999) :iu chnh Q2* = 1000 sp
Q3* = 718 sp nm di mc khu tr (2000 tr ln) :iu chnh Q3* = 2000 sp

Bc 3 :Tng chi ph vi mi
Mc khu
tr

Gi v
P

001 999
5
1000 1999
4.8
> = 2000
4.75
Vy chn Q* = 1000 sp

Qi* c chn
Q*
700
1000
2000

CP mua
hng Cmh
25000
24000
23750

TCi =

DS Qi* I Pi
+
+ DPi
2
Qi*

Chi ph
t hng
Cdh
350
245
123

Chi ph tn
tr Ctt
350
480
950

Tng chi ph
TC
25700
24725
24823

HOCH NH CNG SUT

Khi qut chung
1. Cng sut l g?
Kh nng sn xut ti a ca mt i tng sn xut.
i vi DN l khi lng sn phm m DN c th sn xut c trong mt n v thi gian.
2. Phn loi cng sut
Cng sut thit k : Cng sut ti a theo thit k

i hc Hng Bng Vn bng 2 - HVM