LP K HOCH SN XUT

TNG HP
Nhm 4
1. nh Vinh(C)
2. Trn Ngc Dng
3. T Hu Phc
4. Vn c Anh
5. L Th Hoi Thng

LP K HOCH SN XUT tng hp

Lp k hoch sn xut tng hp l qu trnh lp

k hoch s dng cc ngun lc mt cch hp l
vo qu trnh sn xut ra cc sn phm hoc
dch v m bo cc tiu ho ton b chi ph
c lin quan n chng trnh sn xut c lp

ni dung ca lp k hoch sn xut tng hp

D bo nhu cu sn phm;
Lp cc phng n chng trnh sn xut theo
thi gian nhm tho mn nhu cu d bo;
Xc nh cc chi ph lin quan n cc phng n sn xut;
La chn phng n ti u.

ti liu c s cho lp k hoch sn xut tng hp

Nhu cu th trng, cc n t hng,

Nng lc sn xut hin ti,
Tn kho sn phm hin ti v mc tn kho mong mun
cui mi k sn xut,
Lc lng lao ng, kh nng lm thm gi v cc chi ph
lin quan,
Cc hp ng ph thu gia cng bn ngoi.

Cc chin lc c s dng

Thay i mc tn kho
Thay i nhn lc theo mc cu
Gi nnh lao ng thng xuyn nhng lm thm
gi
Thu gia cng ngoi
S dng lao ng hp ng
Ch ng tc ng ti cu
t cc trc

V sao phi xy dng k hoch sn xut tng th

m bo my mc thit b c ti, gim

thiu vic thiu ti hoc qu ti
m bo cng sut sn xut tha mn y
nhu cu khch hng
C th ng ph c vi nhng thay i bt
buc hoc thay i c tnh h thng ca h
thng sn xut sao cho c th p ng c c
mc nhu cu cao nht v mc nhu cu thp
nht ca khch hng
Lm ra c nhiu u ra nht t nhng ngun
lc sn c

Nhu cu tng th

L tng nhu cu cho mi loi sn phm ca doanh

nghip. Doanh nghip phi xc nh tng nhu cu
theo mt n v o lng thng nht phc v
cho vic ln k hoch ca doanh nghip cp
qun l cao nht
Khi cc dng sn phm lm ra gn ging nhau, mt
n v sn phm c th c xc inh bng mc
trung bnh quy i ca cc dng sn phm ging
nhau .
Khi cc dng sn phm lm ra khc nhau, vic xc
nh n v o lng thng nht cn xc nh qua
s quy i v mt n v tng qut chung: v d,
theo khi lng, theo th tch, theo gi cng lao
ng, gi chy my, hoc gi tr bng tin.

Cc yu t u vo ca mt K hoch Tng hp

Kt qu d bo v nhu cu tng th cho mt

khong thi gian nht nh (thng l 3-18
thng)
Cc phng n khc nhau c th c s dng
iu chnh cng sut sn xut trong ngn
hn hoc trung hn, v vi nhng phng n
ny th mc chi ph, nh hng ca n n
cng sut l nh th no
V d: chi ph tn kho, cc n hng chu,
thu hoc sa thi cng nhn, lm thm gi...

Cc yu t u vo ca mt K hoch Tng hp

Tnh trng hin ti ca h thng sn xut: i ng lao

ng, mc tn kho, nng lc sn xut
Cc chnh sch ca doanh nghip c th lin quan n
thay i nng lc lao ng (thu mn/sa thi,
lm thm gi)
hp ng ph/thu ngoi
s dng tn kho
n hng chu
tc ng n cu
sn phm hn hp theo ma

u ra

Mt k hoch sn xut: tp hp cc quyt nh

tng th cho mi giai on ca k k hoch v:
mc huy ng lao ng
mc tn kho
tc sn xut
Tng cc chi ph nu k hoch sn xut c
thc hin nh ra

Cc la chn iu chnh cng sut

Thay i lng lao ng

Thu hoc sa thi lao ng chnh thc
Thu hoc sa thi lao ng bn thi gian
Thu hoc sa thi lao ng hp ng
Mc huy ng lao ng
Lm thm gi
Khc phc thi gian nhn ri
Gim gi lm

Phng php sn xut theo nhu cu

Cng sut sn xut ca mi giai on thay i

theo mc nhu cu tng hp c d bo
tng ng vi giai on
S thay i v cng sut trong mi giai on t
c l do thay i lng lao ng
Tn kho thnh phm mc thp nht
Chi ph cho lao ng v chi ph cho nguyn liu
c xu hng s tng ln do c s thay i
thng xuyn
nh hng n thi ca ngi lao ng

Phng n sn xut theo nhu cu

Cng sut sn xut c xc inh theo d bo

ca tng nhu cu
Tnh ton v lc lng lao ng s dng trn
c s thng tin c c trong qu trnh sn xut
Chi ph ch yu cho phng n ny l chi ph do
vic thay i lc lng lao ng theo tng gia
on

Phng php cn bng cng sut

Cng sut sn xut c gi n nh trong c

k k hoch. Lc lng lao ng c gi n
nh
Nhng khc bit gia cng sut n nh v nhu
cu thay i c b p thng qua hng tn
kho li, lm thm gi, thu lao ng bn thi
gian, hp ng ph, hp ng li.

La chn phng php

Hai yu t quan trng nh hng ti quyt nh

la chn phng php hoch nh tng hp l
- Chi ph
- Chnh sch ca cng ty
Nhng ngi lm cng tc hoch nh tng hp
phi chn la phng php hoch nh cn
i gia kh nng sn xut v nhu cu th
trng vi rng buc l chi ph sn xut phi
nh nht ng thi ph hp vi chnh sch cng
ty t ra

Qu trnh lp k hoch sn xut

1. D bo doanh s tng th c th bn c ca
mi loi sn phm dch v trong mi giai on
ca k k hoch (thng l t 6-18 thng) theo
tun, thng, hay qu.
2. Tng hp tt c cc k hoch ca tng sn
phm ring l trn mt bn k hoch nhu cu
tng hp.
3. Chuyn nhu cu tng hp cho mi giai on
thnh yu cu sn xut v xc nh cc ngun
lc cn s dng (lao ng, nguyn liu, my
mc thit b, v..v.)

Qu trnh lp k hoch sn xut

4. Pht trin cc k hoch la chn ngun lc
phc v cho vic tha mn cc nhu cu v chi
ph cho mi la chn.
5. Chn k hoch tt nht tha mn nhu cu v
ph hp nht vi mc tiu ca cng ty.

V d
Nhu cu tng hp
Thng 1
2
3
4
5
6
900 700 800 1200 1500 1100
S ngy SX 22 18
21
21
22
20
Tn kho u k v cui k = 0
Cc chi ph:
Lu kho:
$5/1 n v/thng

Hp ng ph: $10/1 n v
Tr lng thng: $ 5/gi ($40/ngy)
Tr lng ngoi gi: $7/gi
S gi sx 1 n v: 1.6 gi
Chi ph khi mc sx tng
(thu mn, hun luyn): $10/n v
Chi ph khi mc sx gim (sa thi): $15/n v

Phng n 1

Duy tr k hoch sn xut trong 6 thng n nh,

S DNG MC TN KHO IU CHNH
Nhu cu trung bnh mt ngy = 6200/124 = 50v
Thng Nhu cu

S ngy
lm vic

1
2
3
4
5
6

900
700
800
1200
1500
1100

22
18
21
21
22
20

Tng

6200

124

Mc SX

50x22=1100
900
1050
1050
1100
1000

D tr
thay i
200
200
250
-150
-400
-100

D tr
cui cng
200
400
650
500
100
0
1850

Phng n 1

S n v sn phm 1 cng nhn lm c trong 1 ngy:

8 gi/ 1.6 gi = 5 n v
S cng nhn cn sn xut 50 n v 1 ngy:
50 n v/5 n v = 10 cng nhn
Chi ph cho phng n la chn:
- Chi ph cho lao ng = 10 cn x $40 x 124 ngy= $49600
- Chi ph cho tn kho = 1850 x $5
= $9250
Tng chi ph
= $58850

Phng n 2

Duy tr k hoch sn xut mc ti thiu. Tt c

mc thiu ht c tha mn bng hp ng ph
S lng lao ng ti thiu cn thit:

38 n v/5 n v = 7.6 cng nhn => 8 cng nhn

Thng Nhu cu

S ngy
lm vic

Mc SX

D tr

Hp
ng ph

1
2
3
4
5
6

900
700
800
1200
1500
1100

22
18
21
21
22
20

40x22=880
0
720
20
840 (20+40)=60
840
0
880
0
800
0

20
0
0
300
620
300

Tng

6200

124

80

1240

Phng n 2

Chi ph cho phng n la chn:

- Chi ph cho lao ng = 8 cn x $40 x 124 ngy
-Chi ph cho tn kho = 80 x $5
- Chi ph cho hp ng ph = 1240 x 10
Tng chi ph

= $39680
= $ 400
= $12400
= $52480

Phng n 3

Duy tr k hoch sn xut mc ti thiu. Tt c mc

thiu ht c tha mn bng lao ng lm thm gi.
(*)Khng s dng d tr (tha nng lc s cho lao ng ngh vic tm thi)

S lng cng nhn ti thiu cn thit:

38 n v/5 n v = 7.6 cng nhn => 8 cng nhn

Thng Nhu cu

S ngy
lm vic

1
2
3
4
5
6

900
700
800
1200
1500
1100

22
18
21
21
22
20

Tng

6200

124

Mc SX

40x22=880
720*
840*
840
880
800

D tr

Lm
thm gi
0
0
0
0
0
0

20
0
0
360
620
300

1300

Phng n 3
Chi ph cho phng n la chn:
- Chi ph cho lao ng = 8 cn x $40 x 124 ngy = $39680
- Chi ph cho lm thm gi =1300 x 1.6gi x $7/h= $14560
Tng chi ph
= $54240

Phng n 4

iu chnh theo mc bin ng ca nhu cu

bng cch thu mn v sa thi khi cn

Th. Nhu cu

1
2
3
4
5
6

900
700
800
1200
1500
1100
6200

Chi ph sx
(chi ph cho
cng nhan)

Chi ph ph
tri khi gia
tng

Chi ph ph
tri khi gim
sx

900x5x1.6
=7200
0
0
5600
0 200x15=3000
6400 100x10=1000
0
9600 400x10=4000
0
12000 300x10=3000
0
8800
0 400x15=6000
49600

8000

9000

Tng chi
ph

7200
8600
7400
13600
15000
14800
$66600

KT QU SO SNH CC PHNG N

Phng n 1: TNG CHI PH = $58850

Phng n 2: TNG CHI PH = $52480
Phng n 3: TNG CHI PH = $54240
Phng n 4: TNG CHI PH = $66600

Phng php Cn bng ti u

Gip Cn bng gia cung v cu trn c s huy
ng tng hp cc ngun lc, cc kh nng khc
nhau vi mc tiu cc tiu ha chi ph
Nguyn tc thc hin: To ra s cn i gia cung
v cu trong tng giai on, s dng cc ngun lc
r nht trc cho n khi khng th mi s dng
cc ngun lc t tin hn.
Kh khn thc hin: nu thi gian hoch nh di th
vic s dng bng biu l phc tp, d nhm ln.
Lc c th dng bi ton vn ti (bi ton quy
hoch tuyn tnh) vi s tr gip ca my tnh
gii.

Phng php Cn bng ti u

V d: Mt doanh nghip sn xut xc nh c cc s

liu v nhu cu trn th trng v cc phng n cung
ng cho theo bng sau:
Tng
Qu I

Qu II

Qu III

Qu IV

Nhu cu

300

850

1500

350

3000

Cng sut
bnh thng

450

450

750

450

2100

90

90

150

90

420

200

200

200

200

800

Cng sut khi

c thm gi
Cng sut
thu ngoi

Phng php Cn bng ti u

Cc thng tin lin quan:

Tn kho u k l 250 (nghn sn phm)
Tn kho bt buc cui nm l 300 (nghn sn phm)
Chi ph lao ng chnh thc l $1/sp
Chi ph lao ng lm thm gi l $1.5/sp
Chi ph thu ngoi l $1.9/sp
Chi ph lu kho l $0.3/sp
iu kin l thm gi ti a trong 1 qu khng vt qu
20% cng sut ti a
Thu
ngoi
ati
cha:
c
nghn
sn
phm/qu
Tng
cngti
sut
250 200
+ 2100
+ 420
+ 800
= 3570 v
cn tha s a vo lu kho
Tng nhu cu:
3000 + 300 = 3300
Khng
c
php
D cng
sut
: thiu hng.
3570 300 = 270

Phng php Cn bng ti u

Phng n

CS D
tha

Qu

I
II
III
Tng
chi
ph
cho
phng
n:
Qu
u k

II

IV

250

-Qu
1: 250 (0) + 50 50
(1) 1.3 400 1.6
1.9
CS Bnh thng 1.0
-Qu
2: 400(1.3)1.5+ 450(1)
1.8
2.1
90 2.4
CS Lm thm
-Qu
3: 90(2.1)
+
+
1.9 20(2.5)
2.2+ 90(1.8)
2.5 + 200(2.2)
CS Thu
ngoi
20 2.8
+ thng
750 (1) +150(1.5)
200(1.9)
1.0 +450
1.3
1.6
CS Bnh
90 2.1
1.8
-Qu
4: 450(1)
+ 90(1.5)1.5+ 110(1.9)
CS Lm
thm

= $ 50
= $ 970
180

= $2196
= $ 794

250

450
90
200
450

90

2.2

200 2.5

1.0

750 1.3

CS Lm thm

1.5

150 1.8

150

CS Thu ngoi

1.9

200 2.2

200

CS Thu ngoi

1.9

III Tng
CS Bnh
chithng
ph:

IV

Tng
cng sut

200

= $4010

750

CS Bnh thng

1.0

450

450

CS Lm thm

1.5

90

90

CS Thu ngoi

1.9

110

Tng cu

300

850

1500

(300+350)
650

90

200

270

3570

Kt Lun
Vic lp k hoch sn xut l mt cng vic rt quan
trng trong doanh nghip. Bi t vic lp c k
hoch chnh xc s gip cho doanh nghip sn xut
st vi nhu cu thc t, t tit kim c chi ph
tng doang thu ln mc cao nht c th.