Quản trị sản xuất - 7

Bi 7: Hoch nh nguyn vt liu v qun tr hng d tr
115
BI 7: HOCH NH NGUYN VT LIU V QUN TR
HNG D TR
Ni dung Mc tiu
- Thc cht, ni dung v vai tr ca hng
d tr.
- Cc phng php qun tr hng d tr.
- Thc cht ca hoch nh nhu cu
nguyn vt liu.
- K thut lp k hoch nhu cu nguyn
vt liu.
- Hiu r v hot ng d tr v lp k hoch
nguyn vt liu.
- Nm r v c kh nng ng dng cc
phng php v k thut qun tr hng d
tr v lp k hoch nguyn vt liu.

Thi lng Hng dn hc
- 6 tit.

- Nm r cc cng thc trong bi hc.
- Thc hnh cc bi tp cui.
- Tham kho mt s dng bi tp khc c
lin quan ti bi hc.

116
TNH HUNG DN NHP
Tnh hung: La chn sn xut
Doanh nghip Hng H sn xut cc loi bn gh theo cc n t hng ca khch hng. Do
hn ch bi din tch nh xng, nh kho trong khi sn phm ca cng ty kh a dng v
chng loi nn cng ty c chnh sch sn xut ng thi im.
Hin nay cng ty ang nhn c mt n t hng sn xut 1.000 chic bn v phi tr hng
cho khch hng trong vng 3 thng na. Di y l m phng v kt cu ca chic bn, thi
gian sn xut cc chi tit.
Cu hi

Bn s c quyt nh nh th no v thi gian sn xut sao cho vn cung ng kp thi nhng c
chi ph d tr thp nht?
F Chn bn (4)
3 tun
D Thanh ging ngn (2)
3 tun
X Chic bn
1 tun
E Thanh ging di (2)
5 tun
C Mt bn (1)
3 tun
B Lp rp khung (1)
1 tun

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7.1. Hoch nh nguyn vt liu
7.1.1. Thc cht v vai tr ca hoch nh nhu cu nguyn vt liu
7.1.1.1. Khi nim hoch nh nhu cu nguyn vt liu
Nguyn vt liu l mt trong nhng yu t u vo c bit quan trng i vi mt
doanh nghip. Vic hoch nh chnh xc v qun l tt ngun nguyn vt liu s gp
phn m bo sn xut din ra nhp nhng, n nh,
tha mn nhu cu ca khch hng trong mi thi im
v l bin php quan trng gim chi ph sn xut, h
gi thnh sn phm.
i vi cc doanh nghip sn xut, c bit cc doanh
nghip sn xut nhiu chng loi sn phm th vic xc
nh nhu cu v d tr nguyn vt liu nh hng rt
nhiu n chi ph sn xut. sn xut mi loi sn phm li i hi phi c mt s
lng cc chi tit, b phn v nguyn vt liu rt a dng, nhiu chng loi khc nhau,
thm vo , lng nguyn vt liu cn s dng vo nhng thi im khc nhau l
khc nhau. V vy, vic lp k hoch chnh xc nhu cu nguyn liu, ng khi lng
v thi im l mt vn khng h n gin, i hi nh qun tr phi tnh ton sao
cho nguyn vt liu phi y , kp thi vi chi ph nh nht.
Trong qun tr hng d tr ngi ta thng hay ni n 2 dng nhu cu l nhu cu
c lp v nhu cu ph thuc. Nhu cu c lp l nhu cu v nhng sn phm cui
cng hoc cc chi tit, b phn khch hng t, n c xc nh thng qua cng tc
d bo hoc da trn nhng n hng. Trong khi , nhu cu ph thuc l nhng nhu
cu to ra t cc nhu cu c lp, n c tnh ton t qu trnh phn tch sn phm
thnh cc b phn, chi tit v nguyn vt liu. V vy vic hoch nh nhu cu nguyn
vt liu chnh l vic lp k hoch i vi nhu cu ph thuc.
Hoch nh nhu cu nguyn vt liu l mt ni dung c bn ca qun tr sn xut c
xy dng trn c s tr gip ca k thut my tnh c pht hin v a vo s dng
ln u tin M vo nhng nm 70. Cch tip cn MRP l xc nh lng d tr
nguyn vt liu, chi tit b phn l nh nht, khng cn d tr nhiu, nhng khi cn
sn xut l c ngay. iu ny i hi phi lp k hoch ht sc chnh xc, cht ch i
vi tng loi vt t, i vi tng chi tit v tng nguyn liu.
Ngi ta s dng k thut my tnh duy tr n t hng hoc lch sn xut nguyn
vt liu d tr sao cho ng thi im cn thit. Nh s m rng ng dng my tnh
vo hot ng qun l sn xut, phng php MRP gip cho cc doanh nghip
thc hin c cng tc lp k hoch ht sc chnh xc cht ch v theo di cc loi
vt t, nguyn liu chnh xc, nhanh chng v thun tin hn, gim nh cc cng vic
tnh ton hng ngy v cp nht thng tin thng xuyn, m bo cung cp ng s
lng v thi im cn p ng. Phng php hoch nh nhu cu nguyn vt liu t
ra rt c hiu qu, v vy n khng ngng c hon thin v m rng ng dng sang
cc lnh vc hot ng khc ca doanh nghip.

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- Mt s phng php hoch nh nhu cu nguyn vt liu chnh ch yu l:
o MRP (Material Requirement Planning) hay cn gi l MRP I mc ch l lp
k hoch sn xut khng xt n nng lc sn xut, coi nng lc sn xut ca
doanh nghip l v hn.
o MRP II (Material Resource Planning) ra i cui nhng nm 70 trn c s
MRP I c iu chnh bng cch a bin s nng lc sn xut ca doanh
nghip vo m hnh.
o MRP III: pht trin MRP II bng cch a ra nhng chng trnh phn mm
chuyn dng cho mt s loi hnh doanh nghip vi mc ch kim sot tan
b cc ngun lc ca doanh nghip trong k hoch ha sn xut.
- Qua ng dng v trin khai thc t ngi ta thy c nhng li ch ca MRP nh sau:
o p ng nhu cu nguyn vt liu ng thi im, khi lng v gim thi gian
ch i.
o Gim thiu lng d tr m khng lm nh hng n mc p ng v
phc v khch hng.
o Nng cao kh nng s dng mt cch ti u cc phng tin vt cht v lao ng.
o To s tha mn v nim tin tng cho khch hng.
o To iu kin cho cc b phn phi hp cht ch, thng nht vi nhau, pht
huy tng hp kh nng sn xut ca doanh nghip.
o Tng hiu qu ca hot ng sn xut kinh doanh.
7.1.1.2. Cc yu cu trong ng dng MRP
Hoch nh nhu cu nguyn vt liu em li li ch rt
ln trong vic gim mc d tr trong qu trnh ch
bin, mt khc n duy tr, m bo y nhu cu
nguyn vt liu ng thi im.
MRP c hiu qu cn thc hin nhng yu cu v
iu kin sau:
- C chng trnh phn mm MRP v h thng
my tnh tnh ton v lu tr thng tin;
- o to cho i ng cn b hiu r v MRP v c kh nng ng dng c n;
- Nm vng lch trnh sn xut, m bo chnh xc v lin tc cp nht v lch trnh
sn xut. Lch trnh sn xut cho bit thi im, khi lng v chng loi sn
phm hoc chi tit cui cng cn c. S liu ny c th ly t cc n t hng, d
bo hoc yu cu ca kho hng d tr theo ma v;
- C h thng danh mc nguyn vt liu. Bng danh mc nguyn vt liu l danh
sch ca tt c cc b phn, chi tit, nguyn vt liu to ra mt sn phm hoc
chi tit cui cng. Mi loi sn phm s c bng danh mc nguyn vt liu ring;
- C h thng h s d tr nguyn vt liu hon chnh. y l h s lu tr nhng
thng tin v tnh hnh chi tit, b phn, nguyn vt liu nh tng nhu cu, lng
tip nhn theo tin v d tr sn c. Ngoi ra cn c nhng thng tin v nh
cung ng, thi gian thc hin n hng v kch c l hng, nhng n hng b hu

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v nhng s c khc Cng ging nh danh mc nguyn vt liu, h s d tr
nguyn vt liu lun c iu chnh v cp nht chng hn nh nhng thay i
v d tr sn c, thi gian thc hin, thi hn hon thnh;
- Phi m bo chnh xc v bo co hng tn kho. Doanh nghip cn m bo cc
bo co tn kho phi chnh xc v l yu t quyt nh vic hoch nh lng
nguyn vt liu chnh xc;
- Bit thi gian cn thit cung ng hoc sn xut nguyn vt liu v phn b thi
gian cho mi b phn cu thnh. Cc nh qun tr cn nm vng thi im ngi
tiu dng cn sn phm. T thi im nh qun tr phi xc nh c thi gian
ch i, di chuyn, sp xp, chun b v thc hin cho mi b phn cu thnh sn
phm. Sau tnh ton v phn b thi gian pht lnh sn xut hoc cung ng
kp tr hng ng tin .
7.1.2. Phng php MRP trong hoch nh nhu cu nguyn vt liu
Xy dng MRP bt u i t lch trnh sn xut i vi nhu cu c lp (sn phm
cui cng) sau chuyn i thnh nhu cu v cc b phn, chi tit v nguyn vt liu
cn thit trong nhng giai on khc nhau. MRP tnh s lng chi tit, b phn trong
tng giai on cho tng loi sn phm trong mi quan h cht ch vi lng d tr
hin c v xc nh chnh xc thi im cn pht n hng hoc lnh sn xut i vi
tng loi chi tit, b phn . MRP tm cch xc nh mi lin h gia lch trnh sn
xut, n t hng, lng tip nhn v nhu cu sn phm. Mi quan h ny c phn
tch trong khong thi gian t khi mt sn phm c a vo phn xng cho ti khi
ri phn xng chuyn sang b phn khc. xut xng mt sn phm trong
mt ngy n nh no , cn phi sn xut cc chi tit, b phn hoc t mua nguyn
vt liu, linh kin bn ngoi trc mt thi hn nht nh.
Qu trnh xc nh MRP c tin hnh theo cc bc sau:
- Bc 1. Phn tch cu trc sn phm
Nh trn cp, phng php hoch nh nhu cu nguyn vt liu c tin
hnh da trn vic phn loi nhu cu thnh nhu cu c lp v nhu cu ph thuc.
Nhu cu c lp l nhu cu v sn phm cui cng v cc chi tit b phn khch
hng t. Nhu cu c lp c xc nh thng qua cng tc d bo hoc da trn
nhng n hng. Nhu cu ph thuc l nhng nhu
cu to ra t cc nhu cu c lp, n c tnh ton
t cc qu trnh phn tch sn phm thnh cc b
phn, chi tit v nguyn vt liu. tnh tng nhu
cu ph thuc, cn tin hnh phn tch cu trc ca
sn phm. Cch phn tch dng trong MRP l s
dng kt cu hnh cy ca sn phm. Mi hng
mc trong kt cu hnh cy tng ng vi tng chi
tit b phn cu thnh sn phm. S dng kt cu
hnh cy c nhng c im sau:
o Cp 0 l cp ng vi sn phm cui cng. C mi ln phn tch thnh phn cu
to ca b phn l ta li chuyn t cp i sang cp i + 1.
o Mi lin h trong s kt cu: l nhng ng lin h gia hai b phn
trong s kt cu hnh cy. B phn trn gi l b phn hp thnh v b phn

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di l b phn thnh phn. Mi lin h c ghi km theo khong thi gian (chu
k sn xut, mua sm...) v h s nhn. S lng cc loi chi tit v mi lin h
trong s th hin tnh phc tp ca cu trc sn phm.
o Sn phm cng phc tp th s chi tit b phn cng nhiu v mi quan h gia
chng cng ln. qun l theo di v tnh ton chnh xc tng loi nguyn
vt liu, cn phi s dng my tnh h thng ha, m ha chng theo s
cu trc thit k sn phm.
V d 1: sn xut ra mt chic bn, ngi ta m t chi tit nh sau :

Cn c vo hnh v trn ta c th m phng bng s di y, sn phm hon
chnh (chic bn) c ghi cp 0 trn nh ca cy. Sau l nhng b phn cn
thit lp rp thnh sn phm hon chnh cp 1. Sau mi b phn ny li
c cu to t nhng chi tit khc v cc chi tit ny c biu din bc cp 2.
C nh vy tip din hnh thnh cy cu trc sn phm nh sau:

Theo nguyn tc ny tt c cc b phn, chi tit c chuyn v cp thp nht.
Nh tit kim c thi gian v to ra s d dng trong tnh ton. N cho php
ch cn tnh nhu cu ca b phn, chi tit mt ln v xc nh mc d tr i
vi chi tit, b phn cn sm nht ch khng phi vi sn phm cui cng cp
cao nht.
- Bc 2. Xc nh tng nhu cu v nhu cu thc t
Tng nhu cu chnh l tng s lng d kin i vi loi chi tit hoc nguyn vt
liu trong tng giai on m khng tnh n d tr hin c. Tng nhu cu hng
mc cp 0 c ly lch trnh sn xut. i vi hng mc cp thp hn th tng
nhu cu c tnh bng lng n hng pht ra theo k hoch ca cp trc
nhn vi h s nhn ca n (nu c).
Chn bn
Thanh di
Thanh ngn
Mt bn

121
Nhu cu thc t l lng nguyn vt liu cn thit trong tng khong thi gian
nht nh v c xc nh nh sau:
Nhu cu thc t = Tng nhu cu - D tr
hin c
+ D tr
an ton
+ S ph phm
cho php
Trong :
D tr sn c = Lng tip nhn theo tin + D tr cn li ca k trc.
D tr sn c l tng d tr ang c thi im bt u ca tng thi k. D tr
sn c theo k hoch l s lng d tr d kin, c th c s dng tha mn
nhu cu ca sn xut.
Lng tip nhn l tng s b phn, chi tit a vo sn xut nhng cha
hon thnh hoc l s lng t hng mong i s nhn c ti im bt u
ca mi giai on.
n hng pht ra theo k hoch l tng khi lng d kin k hoch t hng
trong tng giai on.
Lnh ngh phn nh s lng cn cung cp hay sn xut tha mn nhu cu
thc. Lnh ngh c th l n t hng i vi cc chi tit, b phn mua ngoi
v l lnh sn xut nu chng c sn xut ti doanh nghip. Khi lng hng
ha v thi gian ca lnh ngh c xc nh trong n hng k hoch. Ty
theo chnh sch t hng c th t theo l hoc theo kch c.
t hng theo l l s lng hng t bng vi nhu cu thc t.
t hng theo kch c l s lng hng t c th vt nhu cu thc bng cch
nhn vi mt lng c th hoc bng ng lng yu cu trong thi im . Bt
k lng vt no u c b sung vo d tr hin c ca giai on tip theo.
- Bc 3. Xc nh thi gian pht lnh sn xut hoc n hng theo nguyn tc tr
li t thi im sn xut.
Khi cung cp, sn xut cc chi tit hoc sn phm, doanh nghip s mt thi gian
cho vic ch i, chun b, bc d, sn xut. Do , bit thi im cn c sn
phm p ng nhu cu khch hng, doanh nghip phi tnh ngc li xc nh
khong thi gian cn thit hon thnh tng chi tit hoc sn phm.
Thi gian phi t hng hoc sn xut c tnh bng cch ly thi im cn c chi
tit sn phm tr i khong thi gian cung ng hoc sn xut cn thit cung
cp ng lng hng yu cu .
Theo v d 8, thi gian cn thit cung cp hoc sn xut cc chi tit b phn
c cho nh sau:
Chi tit K hiu Cp sn phm Tun
Chic bn A 0 1
B khung B 1 2
Mt bn C 1 3
Thanh di E 2 1
Thanh ngn F 2 1
Chn bn G 2 2

122
Ta c s cu trc sn phm theo thi gian sau y:
Tun 1 Tun 2 Tun 3 Tun 4 Tun 5 Tun 6

Mua G

Sn xut E
Sn xut F
Lp rp B

Mua C

Lp rp
chic bn
Kt qu ca qu trnh hoch nh nhu cu nguyn vt liu, linh kin c th hin
trong biu k hoch c dng sau:
Tun 0 1 2 3 4 5 6
Hng mc
Tng nhu cu
Lng tip nhn theo tin
D tr sn c
Nhu cu thc
Lng tip nhn n t hng theo k hoch
Lng n hng pht ra theo k hoch
Lng tip nhn t hng theo k hoch l s lng nhng chi tit, nguyn vt liu
mong mun nhn c ti u k. i vi t hng theo l, lng nguyn vt liu
ny s bng nhu cu thc t. i vi t hng theo kch c, lng nguyn vt liu
ny s vt qu nhu cu thc t. Lng nguyn vt liu vt qu nhu cu thc t
s c cng vo lng d tr sn c ca giai on ti.
Lng n hng pht ra theo k hoch l khi lng d kin t ra trong tng giai
on. N c tnh bng lng tip nhn t hng theo k hoch c xt ti yu t
thi gian thc hin (thi gian thc hin l khong thi gian d kin kt thc
mt cng vic no ). Lng n hng ny s c coi l tng nhu cu ti cp
thp hn trong chui sn xut.
V d 2: Mt cng ty sn xut g nhn c hai n t hng lm cnh ca:
150 chic s giao vo tun th 5 v 150 ci vo tun th 8. Mi cnh ca u gm
4 thanh g v hai khung. Cc thanh g c sn xut ti cng ty mt 1 tun v
khung g s c mua ngoi vi thi gian cung ng l 2 tun. Sau khi c y
thanh g v khung ca, cng ty s phi tin hnh lp rp cnh ca mt 1 tun.
Doanh nghip c lch tip nhn vo tun 1 l 100 thanh g v 50 khung g. Hy
xc nh s lng v thi gian biu ca lng pht ra theo n hng k hoch
p ng c nhu cu trong nhng iu kin sau:
1. Lng t hng theo nhu cu thc t
2. Lng t theo kch c l 200 khung g v 100 thanh g.

123
Hng dn:
u tin cn xc nh cu trc ca sn phm

Xc nh lch trnh sn xut, tng nhu cu v nhu cu thc t nh trong bng sau:
1. i vi trng hp t hng theo nhu cu thc t:
Tun 0 1 2 3 4 5 6 7 8
S lng 200 200

Tun 0 1 2 3 4 5 6 7 8
Tng nhu cu 200 200
D tr hin c 0 0 0 0 0 0 0 0
Nhu cu thc 0 0 0 0 200 0 0 200
Lng tip nhn t hng theo
k hoch 0 0 0 0 200 0 0 200
Cnh ca

Thi gian
lp rp
mt 1 tun
Lng n hng pht ra theo
k hoch
0 0 0 200 0 0 200 0
i vi tng nhu cu ca cch ca s ly t lch trnh sn xut l 200 tun th 5
v 200 tun th 8. D tr hin c v lng tip nhn theo tin khng c nn
nhu cu thc t s bng tng nhu cu. i vi t hng theo nhu cu thc t th
lng tip nhn t hng theo k hoch bng ng nhu cu thc t. Lng n
hng pht ra theo k hoch s phi li li 1 tun.
Tun 0 1 2 3 4 5 6 7 8
Tng nhu cu 400 400
Lng tip nhn theo tin 100
D tr hin c 100 100 100 0 0 0 0
Nhu cu thc 0 0 0 300 0 0 400 0
k hoch
0 0 0 300 0 0 400 0
Khung ca

Thi gian
cung ng
mt 2 tun
k hoch 0 300 0 0

400 0 0 0
Tng nhu cu khung ca s chnh l lng n hng pht ra theo k hoch ca
cnh ca nhn vi h s nhn l 2. Lng tip nhn theo tin ca tun 1 l
100 khung ca, v vy d tr hin c ca tun 2 s l 100 khung ca. Nhu cu
thc t s l 400 100 = 300 v lng n hng pht ra theo k hoch phi li li
Cnh ca
Khung (2) Thanh g (4)
Cp 0
Cp 1

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2 tun. i vi cc thanh g, khi xt n hng 200 cnh ca cng cn phi c 800
thanh g vo u tun th 4. y do c 50 thanh g d tr nn nhu cu thc l
800 50 = 750 thanh. Ta phi pht n hng theo k hoch vo u tun th 4 v
lch sn xut bt u t u tun th 3.
Tun 0 1 2 3 4 5 6 7 8
Tng nhu cu 800 800
D tr hin c 50 50 50 0 0 0 0
Nhu cu thc 0 0 0 750 0 0 800 0
k hoch 0 0 0 750 0 0 800 0
Thanh g

Thi gian
cung ng
mt 1 tun
k hoch 0 0
750
0 0
800
0 0
2. t hng theo kch c:
Tun 0 1 2 3 4 5 6 7 8
Tng nhu cu 200 200
D tr hin c 0 0 0 0 0 0 0 0
Nhu cu thc 0 0 0 0 200 0 0 200
k hoch 0 0 0 0 200 0 0 200
Cnh ca

Thi gian
lp rp
mt mt
tun
k hoch 0 0 0 200 0 0 200 0

Tun 0 1 2 3 4 5 6 7 8
Tng nhu cu 400 400
D tr hin c 100 100 100 100 100 100 100
Nhu cu thc 0 0 0 300 0 0 300 0
k hoch 0 0 0 400 0 0 400 0
Khung ca

Thi gian
cung ng
mt 2 tun
k hoch 0 400 0 0 400 0 0 0
i vi t hng theo kch c, nhu cu thc t tun th 4 cn l 300 sn phm,
trong kch c khung ca l 200, v vy phi t 2 l tun th 4 ( ln ca
n hng phi l bi s ca c n hng), mi l 200 sn phm, phn d tha 100
sn phm tun th 4 s c chuyn lm d tr hin c ca tun 5. Tng t
tun th 7 cng s t thnh 2 l, mi l 200 sn phm.

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Tun 0 1 2 3 4 5 6 7 8
Tng nhu cu 800 800
D tr hin c 50 50 50 50 50 50 50
Nhu cu thc 0 0 0 750 0 0 750 0
k hoch 0 0 0 800 0 0 800 0
Thanh g

Thi gian
cung ng
mt 1 tun
k hoch 0 0 800 0 0 800 0 0
Cng tng t nh vy i vi thanh g, nhu cu thc t tun th 4 cn l 750 sn
phm, trong kch c thanh g l 100, v vy phi t 8 l tun th 4, mi l 100
sn phm, phn d tha 50 thanh g tun th 4 s c chuyn lm d tr hin c
ca tun 5. Tng t tun th 7 cng s t thnh 8 l, mi l 100 thanh g.
7.1.3. Cc phng php xc nh l hng
i vi nhu cu c lp thng p dng phng php
EOQ xc nh kch c l hng cn mua. M hnh
EOQ m hnh t hng kinh t c bn, l mt trong
nhng phng php qun tr hng d tr. M hnh ny
s c trnh by phn sau. Tuy nhin, i vi
nhng nhu cu ph thuc th vn tr nn phc tp
hn do tnh a dng v chng loi, s lng v thi
gian cn thit ca chng. Trong MRP khi mua nhng
nguyn vt liu d tr c nhu cu ph thuc c rt nhiu cch xc nh c l hng
c p dng. Thc t cho thy khng c mt cch no c u im ni tri hn tt c
cc cch khc, v vy, ty tng trng hp c th mi doanh nghip c th la chn
cho mnh mt chnh sch hp l. Di y l mt s phng php xc nh l hng:
- Phng php t hng c nh theo mt s giai on
Phng php ny s c thc hin bng cch nhm nhu cu thc t ca mt s
cc giai on c nh vo mt n hng thnh mt chu k t hng.
- Mua theo l
Theo nguyn tc mua theo l nguyn vt liu s c a n tng ng vi nhu
cu trong tng thi k.
V d 3: Cng ty An Phc mun xc nh chi ph t hng v chi ph d tr n
hng theo tiu chun a hng theo l ng vi nhu cu. Cho bit chi ph tn kho l 1
USD/sn phm/tun v chi ph thit lp n hng l 100 USD/ln.
Thi k 0 1 2 3 4 5 6 7 8 9 10
Tng nhu cu 35 30 40 0 10 40 30 0 30 55
Lng tn kho sn c 0 0 0 0 0 0 0 0 0 0
Lng NVL a n 35 30 40 0 10 40 30 0 30 55 0
Tng chi ph = chi ph t hng + chi ph d tr = 8 100 + 0 = 800 USD
- Phng php xc nh c l hng theo m hnh EOQ
Phng php ny xc nh khi lng ca l hng t sao cho chi ph t hng v
tr hng l nh nht.

126
Nu ta gi:
D = nhu cu trong nm (s n v/nm)
H = Ph tr hng (ng/nm)
S = Ph t hng (ng/ln t)
Q = S lng t hng (n v/ln t)
TC = tng chi ph t hng v tr hng:
HQ SD
TC
2 Q
= +
2QS
Q
H
-
=
V d 4: Vi s liu t v d 3, cho bit nhu cu trung bnh hng tun v nguyn
vt liu l 27 n v, gi s 1 nm cng ty lm vic c 52 tun. Ta c:
Nhu cu v nguyn vt liu c nm l D = 52 27 = 1.404 n v.
2 140 100
Q 73
1 52
-

= =
n v
Thi k 0 1 2 3 4 5 6 7 8 9 10
Tng nhu cu 35 30 40 0 10 40 30 0 30 55
Lng tn kho sn c 38 8 41 41 31 64 34 34 4 22
Lng a n 73 73 73 73
Tng chi ph = (100 + 100 + 100 + 100 ) + (38 + 8 +..+ 22) = 717 USD
- Xc nh kch c l hng theo k thut cn i cc thi k b phn
Thc cht cng l phng php ghp l nhng vi
chu k khng c nh cc giai on. Cc l c
ghp vi nhau trn c s xem xt tng chi ph d
tr t ti mc thp nht c th c. y l chnh
sch c l m trong lng t hng khc nhau
ty thuc vo mi quan h gia chi ph t hng v
chi ph lu kho. Phng php ny khng cho php
xc nh c l ti u nhng li l phng php c
chi ph thp. Do , n l cch tip cn c s
dng ph bin.
Phng php ny c gng cn i gia chi ph t hng v chi ph lu kho. Thut
thc hin l ly tng nhu cu v nguyn vt liu hoc chi tit, b phn trong cc
giai on lin tip cho n khi c chi ph t hng gn nht vi chi ph lu kho
thnh mt n t hng. V mt kinh t, c l ti u c tnh theo cng thc sau:
Chi ph thit lp n hng (t hng)
Q* =
Chi ph lu kho ca 1 n v hng trong mt giai on
Thc t c l tm c sau khi ghp cc giai on theo nguyn tc cng dn s
c la chn khi tng lng nhu cu gn nht vi c ti u va tnh c.
Phng php ny to ra s linh hot trong hnh thnh cc n t hng m vn
quan tm m bo gim thiu c chi ph d tr. N cng lm khong cch
chnh lch gia c l trong cc n t hng.

127
V d 5: Vi s liu v d 3 v 4 ta c:

Thi k 0 1 2 3 4 5 6 7 8 9 10
Tng nhu cu 35 40 40 0 10 40 30 0 30 55
Lng tn kho sn c 40 0 50 50 40 0 30 30 0
Lng a n
75
90 60 55
Tng chi ph ca phng n ny l:
TC = (100 + 100 + 100 + 100) + ( 30 + 140 + 60) = 630 USD
7.2. Qun tr hng d tr
7.2.1. Thc cht, vai tr ca hng d tr
7.2.1.1. Quan nim v d tr v hng d tr
Hng d tr l s lng hng ho c to ra trong
qu trnh sn xut kinh doanh nhm p ng cho nhu
cu trong tng lai. Hng d tr thng chim t trng
ln trong ti sn ca doanh nghip (thng thng
chim 40 50%). Chnh v vy, vic qun l, kim
sot tt hng d tr c ngha v cng quan trng, n
gp phn m bo cho qu trnh sn xut tin hnh lin
tc, c hiu qu.
Hng d tr bao gm nguyn vt liu, sn phm d dang, thnh phm d tr tu
theo cc loi hnh doanh nghip m c cc dng hng d tr khc nhau. Chng hn
nh mt ngn hng s c nhng phng php tiu chun ring kim sot nh gi
mc tn qu v tin mt; mt bnh vin s c nhng phng php kim sot ngun
mu, thuc men; mt x nghip may s c phng php kim tra lng nguyn vt
liu d tr.
i vi cc doanh nghip hot ng trong lnh vc dch v, hng d tr ch yu l cc
dng c, ph tng v phng tin vt cht k thut dng vo hot ng. i vi lnh
vc thng mi, doanh nghip mua bn kim li, hng d tr ca h ch yu l hng
mua v v hng chun b chuyn n tay ngi tiu dng. i vi lnh vc sn xut,
sn phm tri qua mt qu trnh ch bin bin u vo l nguyn vt liu thnh sn
phm u ra nn hng d tr bao gm nguyn vt liu, bn thnh phm trn dy
chuyn v thnh phm cui cng.
- Trong lnh vc ny ngi ta phn li hng d tr thnh 4 loi:
o D tr nguyn vt liu / b phn cu thnh.
o D tr sn phm d dang.
o D tr sn phm hon chnh.
o D tr cc mt hng ph khc phc v sn xut.
Bn thn vn d tr lun c hai mt tri ngc nhau. Ngi bn hng mong mun
c nhiu hng d tr khch hng khng phi i lu. Nhn vin ph trch sn xut

128
mong mun c mc d tr nguyn vt liu ln d dng lp k hoch sn xut. Tuy
nhin b phn ti chnh th mong mun mc tn kho t nht, v hng tn kho thng
chim t trng ln trong ti sn ca doanh nghip, mc tn kho nhiu khin chi ph
tng cao, mc ri ro ln...V vy cc doanh nghip phi tm cch xc nh mt mc
cn bng gia lng hng d tr phc v sn xut, phc v tt yu cu ca khch
hng, nhng c chi ph d tr mc ti u.
- Trong qun tr d tr thng cp n cc loi chi ph c lin quan sau y:
o Chi ph mua hng: L chi ph c tnh t khi lng hng ca n hng v
gi mua mt n v. Chi ph ny c th c u i hng gim gi nu mua
cng mt lc vi s lng ln.
o Chi ph t hng: L ton b cc chi ph c lin quan n vic thit lp cc n
hng. N bao gm cc chi ph tm ngun hng, chi ph chun b, chi ph vn
chuyn, chi ph giao nhn hng, kim tra sai st, nhp kho, cc chi ph hnh
chnh khc ...
o Chi ph lu kho: L nhng chi ph pht sinh trong thc hin hot ng d tr.
N bao gm cc chi ph:
Chi ph c hi: Khi l hng c d tr th vn u t khng dng vo mc
ch khc c hoc vn phi tr li sut cho ngn hng khi tn ng;
Chi ph ct gi: Chi ph thu a im lu
gi hng ho, chi ph hao mn c s h
tng kho bi, bo him, chi ph bo qun;
Chi ph do li thi, h hng v mt mt: Chi
ph do li thi s c phn b cho cc mn
hng c nhiu ri ro b li thi, m ri ro
cng cao th chi ph cng ln. Sn phm c
th b h hng, thi do lu nh lng
thc, hoa qu, sn phm ti sng... Chi ph
mt mt l chi ph c th do hng ha b ly cp, tht thot hoc v...Tn
tht khi phi bn sn phm mua v m khng s dng na (do chuyn
hng sn xut kinh doanh, cht lng sn phm gim st);
o Chi ph thiu hng: l nhng tn tht do thiu hng gy nn. T gc bn
hng, nu thiu hng cung cp, khch hng s chuyn sang t hng ca doanh
nghip khc. T gc sn xut, trong qu trnh sn xut, thiu hng dn n
vic ngng sn xut i nguyn liu, ng bn thnh phm, ko di thi gian
giao hng v dn n ngng ca
Khi nghin cu qun tr hng d tr, chng ta phi gii quyt hai vn c bn l:
Lng t hng bao nhiu l ti u v Thi im t hng vo lc no l
thch hp.
7.2.1.2. Vai tr ca hng d tr
Trong sn xut kinh doanh, d tr hng ho, nguyn vt liu l cn thit khch quan,
n c nhng vai tr sau:

129
- m bo s gn b, lin kt cht ch gia cc khu, cc giai on ca qu trnh sn
xut. Khi cung v cu v mt loi hng d tr no khng u n gia cc thi
k, th vic duy tr thng xuyn mt lng d tr nhm tch ly cho thi k cao
im l mt vn ht sc cn thit. Nh duy tr d tr, qu trnh sn xut s c
tin hnh lin tc, trnh c s thiu ht t qung ca qu trnh sn xut.
- m bo kp thi nhu cu ca khch hng, trong bt k thi im no. y cng l
cch tt nht duy tr v tng s lng khch hng ca doanh nghip. Trong nn
kinh t th trng, vic duy tr mt khch hng l rt kh khn, ngc li, mt
i mt khch hng l rt d.
- Phng nga nhng yu t ri ro trong sn xut v cung ng (nhng lc my hng
hoc nguyn liu cung cp cha kp thi). S thay i thi gian sn xut v vn
chuyn trong sut qu trnh hot ng cng c th dn n s khng chc chn v
thi gian p ng n hng. D tr c th lm gim tc ng ca s bin i trn
v gip doanh nghip hot ng mt cch bnh thng.
- Khai thc li th do sn xut v t mua vi quy m ln. Doanh nghip c th
c hng t l chit khu khi mua hng vi khi lng ln hoc tit kim c
chi ph t hng.
- D tnh trc s tng gi trong tng lai. Vic mua hng trc lin quan n mua
thm mt khi lng sn phm mc gi thp hin ti hn l mua mc gi cao
trong tng lai. Mua hng vi s lng ln hn cn thit s dn n mc d tr
nhiu hn v tng chi ph d tr. Tuy nhin, nu nh d on trong tng lai gi
c s tng, cc chi ph ca vic mua hng trc c th b p c khon ny.
- p ng nhu cu ca khch hng mt cch nhanh chng. Nhu cu khng phi lc
no cng d bo chnh xc c, n c th thay i do yu t ma v, tnh chu k
hoc nhng bin ng bt thng c th xy ra ngoi d bo.
7.2.2. Cc phng php qun tr hng d tr
7.2.2.1. K thut phn tch ABC
K thut phn tch ABC c xut da vo nguyn
tc Pareto (Pareto l mt nh kinh t ngi vo th k
th 19). ng ta quan st v pht hin ra rng c mt s
t ngi trong x hi li c thu nhp cao cn li a s l
thu nhp thp hoc trung bnh. Ta cng c th thy l
trong mt ca hng bch ha vi nhiu chng loi sn phm th phn ln doanh thu
hoc li nhun ph thuc vo mt vi mt hng; trong mt doanh nghip hoc mt t
chc trong s hng trm nhn vin th ch c mt s ngi c kh nng sng to thc
s. Quy lut s t quan trng c th p dng vo qun tr hng d tr.
K thut phn tch ABC l nguyn tc phn tch hng ho d tr thnh 3 nhm cn c
vo mi quan h gia s lng v gi tr ca chng. Nguyn tc ny l s ci bin ca
quy lut 80:20 ca Pareto.
- Khi p dng nguyn tc Pareto cho vic qun l hng d tr, ngi ta thng chia
hng d tr thnh 3 nhm:

130
o Nhm A: Bao gm nhng loi hng d tr c gi tr hng nm cao nht, vi
gi tr t 70 80% so vi tng gi tr mt hng d tr, nhng v mt s lng
chng ch chim 15% tng s mt hng d tr.
o Nhm B: Bao gm nhng loi hng d tr c gi tr hng nm mc trung
bnh, vi gi tr t 15% 25% so vi tng gi tr hng d tr, nhng v sn
lng chng chim khong 30% tng s hng d tr.
o Nhm C gm nhng loi hng c gi tr hng nm nh, khong 5% tng gi tri
cc loi hng d tr, tuy nhin s lng chng chim khong 55% so vi tng
s loi hng d tr.
- K thut phn tch ABC trong cng tc qun tr hng d tr c nhng tc dng sau:
o Thng xuyn kim tra v kim sot tng mn hng v c bit l kim sot
cht ch nhng mt hng thuc nhm A. Vic thit lp cc bo co chnh xc
v nhm A phi c thc hin thng xuyn nhm m bo kh nng an ton
trong sn xut.
o Cc ngun vn dng mua hng nhm A cn phi nhiu hn so vi nhm C, do
cn c s u tin u t thch ng vo qun tr nhm A.
o Nh c k thut phn tch ABC trnh ca nhn vin gi kho tng ln khng
ngng, do h thng xuyn thc hin cc chu k kim tra, kim sot tng
nhm hng.
- Cch tin hnh phng php ABC nh sau:
o Xc nh khi lng, chng loi v gi tr cc loi hng d tr.
o Xc nh t l % v gi tr ca cc loi mt hng d tr.
o Sp xp theo th t gim dn v t l % ca gi tr hng d tr.
o nh s th t t trn xung theo danh sch cc mt hng d tr.
o Xc nh t l % lu k theo gi tr.
o Xc nh t l lu k theo mt hng.
o Phn loi hng d tr thnh 3 nhm ABC.
Bng th, chng ta c th biu th tiu chun ca cc nhm hng d tr theo k
thut phn tch ABC nh sau:

131
minh ha cho vn nu trn, chng ta xt v d sau:
V d 6: Cng ty A c 10 loi nguyn vt liu d tr; s lng nhu cu mt nm, gi
mua ca mi chi tit c th hin trong bng sau:
K hiu NVL A B C D E G H I K L
Nhu cu nm
(tn)
3.000 4.000 1.500 6.000 1.000 500 300 600 1.750 2.500
Gi NVL (USD) 50 12 45 10 20 500 1500 20 10 5
T cc loi cc s liu v nhu cu hng nm, gi mt n v hng ha, gi tr hng
nm, t l % ca mi loi nguyn vt liu ny ngi ta ng dng nguyn tc phn tch
ABC chia nhm v sp xp thnh th t u tin nh trong bng di y:
Mt hng
Nhu cu
hng nm
Gi mua
mt n v
Gi tr cc loi
mt hng
% v gi tr so
vi tng gi tr
nm
Sp xp th
t u tin
A
3.000 50 15.000 13,8 3
B 4.000 12 48.000 4,41 6
C 1.500 45 67.500 6,21 4
D 6.000 10 60.000 5,52 5
E 1.000 20 20.000 1,84 7
G 500 500 250.000 23 2
H 300 1500 450.000 41,4 1
I 600 20 12.000 1,1 10
K 1.750 10 17.500 1,61 8
L 2.500 5 12.500 1,11 9
1.087.500 100
Sau khi sp xp li th t v vi k thut phn tch ABC, ta phn loi 10 loi d tr
trn thnh ba nhm nh sau:
TT Mt hng
Gi tr
hng nm
% v gi tr so vi
tng gi tr nm
% so vi tng
s loi hng
Xp loi
1 H 450.000 41,4 10 A
2 G 250.000 23 20
3 A 15.000 13,8 30
4 C 67.500 6,21 40 B
5 D 60.000 5,52 50
6 B 48.000 4,41 60
7 E 20.000 1,84 70
8 K 17.500 1,61 80 C
9 L 12.500 1,11 90
10 I 12.000 1,1 100
1.087.500 100
7.2.2.2. M hnh t hng kinh t c bn
- M hnh EOQ The Basic Economic Order Quantity Model
M hnh EOQ l mt trong nhng k thut kim sot d tr ph bin v lu i
nht, n c nghin cu v xut t nm 1915 do ng Ford.W.Ham, n ngy
nay n vn c nhiu cc doanh nghip s dng. K thut kim sot d tr theo
m hnh ny rt d p dng, tuy nhin phi c nhng gi nh cho trc, l:

132
o Nhu cu gn nh c nh v c xc nh trc.
o Thi gian t khi t hng n khi nhn l khng i v c xc nh trc.
o Khng cho php c hin tng thiu hng.
o Chi ph t hng l c nh, khng lin quan n s lng hng t v khng
c chnh sch chit khu (gi mua gim theo lng bn tng).
o Hng mc sn phm ch l chng loi n nht, khng xt n tnh hung
nhiu mt hng.
Vi gi nh nh trn s biu din s dng d tr theo thi gian c dng nh sau:

Vi gi thit nhu cu l c nh v c cho bng D, th D s gim dn khi s
dng v c th hin bng dc l D. Mc tn kho ti a l Q* v s c s
dng ht n khi mc tn kho bng 0. Tn kho trung bnh s l Q*/2
Nu ta t mi ln s lng nhiu th s ln t hng s gim v chi ph t hng s
thp, ngc li nu t hng mi ln vi s lng nhiu th chi ph d tr s tng. Ta
cn tm mt lng t hng Q* sao cho tng chi ph v d tr l nh nht.
Nu ta gi:
D = Lng nhu cu v nguyn vt liu trong nm.
Q = Lng t hng mi ln.
S = Chi ph t hng mt ln.
H = Chi ph d tr nguyn vt liu trong nm.
Th chi ph lu kho hng trong nm l chi ph d tr bnh qun nhn vi s lng
hng d tr v bng
Q
H
2

Chi ph t hng trong nm l chi ph tng ln t hng bnh qun nhn vi s ln
t hng trong nm v bng
D
S
Q

Tng chi ph v hng d tr s l:
Q D
TC H S
2 Q
= +
c TC min th TC'
Q
= 0

133
Ta c:
2
2
H DS 2DC
TC 0 Q
2 Q H
'' = = =
Vy: Q* =
2
2DS
Q
H
=
T lng Q* ny ngi ta cng c th tnh c s n hng ti u nn t trong
nm v thi gian trung bnh gia cc ln t hng trong nm nh sau:
S lng n hng mong mun trong 1 nm l:
D
Q
-

Khong cch trung bnh gia 2 ln t hng l:

V d 7: Cng ty An Thnh c nhu cu v sn phm A l 3.000 sn phm/nm vi
chi ph t hng mi ln l 100 USD v chi ph d tr l 10 USD/sn phm/nm.
Cho bit trong nm doanh nghip s sn xut 300 ngy. Vy ta c th tnh ton
c cc ch tiu v d tr nh sau:
a) Lng t hng ti u :
2DC
245
H
= sn phm
b) S lng n hng mong mun:
D
13
Q
-
= n hng
c) Khong cch trung bnh gia 2 ln t hng:
300
23
13
= ngy
- im t hng li (ROP Reorder Point)
Trong m hnh d tr EOQ chng ta gi nh rng chng ta s ch n khi hng
trong kho ht hng (mc = 0) th mi tin hnh t hng v khi t hng s nhn
c ngay. Tuy nhin trong thc t thi gian gia lc t hng v nhn hng c
th di hn. S lng n v hng t Q* khng phi i n thi gian T mi t,
m phi t mt thi gian trc hng v ng lc trc khi d tr ht thi
im T. V vy ngi ta phi xc nh mt im t hng li trnh hin tng
thiu ht.
im t hng li l lng hng t trc khi lng s dng = 0 cn c vo thi
gian vn chuyn n hng m bo khng gin on trong qu trnh sn xut.
im t hng li (ROP) c xc nh nh sau: ROP = d L
Trong :
d l nhu cu tiu dng hng ngy v hng d tr.

L l thi gian t khi t hng n khi nhn c hng (thi gian ch i hng).

134
im t hng li (ROP) c biu din bng hnh v sau y:

V d 8: Cng ty Anh Thnh c nhu cu v sn phm A l 3000 sn phm/nm vi
chi ph t hng mi ln l 100 USD v chi ph d tr l 10 USD/sn phm/nm,
gi mi sn phm l 50 USD. Cho bit trong nm doanh nghip s sn xut 300
ngy, thi gian t khi t hng n khi hng n l 10 ngy, vy im t hng li
s l:
D
ROP L 100
N
= = sn phm
7.2.2.3. M hnh sn lng t hng theo sn xut POQ (Production Order Quantity
Model)
L m hnh d tr c ng dng khi lng hng c a n lin tc hoc khi sn
phm va c tin hnh sn xut va tin hnh s dng hoc bn ra.
Trong m hnh EOQ chng ta gi nh ton b lng hng ca mt n hng c
nhn ngay trong mt chuyn hng. Tuy nhin c nhng trng hp doanh nghip s
nhn hng dn dn trong mt thi gian nht nh. Trong trng hp ny ngi ta phi
tm kim mt m hnh t hng khc vi EOQ.
M hnh POQ thch hp cho hot ng sn xut kinh doanh ca ngi t hng nn
n c gi l m hnh sn lng t hng theo sn xut. M hnh ny s c p
dng trong trng hp lng hng c a n mt cch lin tc, hng c tch ly
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 nh th ny, chng ta phi quan tm n
mc sn xut hng ngy ca nh sn xut hoc mc cung ng ca nh cung ng.
Trong m hnh ny v c bn cc gi thuyt ging nh m hnh EOQ, im khc bit
l hng c a n lm nhiu ln v nhu cu s dng hng ngy phi nh hn
mc cung ng trnh hin tng thiu ht. Bng phng php ging nh EOQ ta
xc nh c sn lng ti u Q*.
Gi:
p: Mc sn xut (mc cung ng) hng ngy.
d: Nhu cu s dng hng ngy (d < p).
t: Thi gian sn xut c s lng cho 1 n hng (hoc thi gian cung ng).
Q: Sn lng ca n hng.
H: Chi ph d tr cho 1 n v mi nm.

135
M hnh POQ c dng nh sau:

Tng chi ph v d tr ca m hnh POQ l:
HQ SD
TC
2 Q
-
= +
c TC min th TC'
Q
= 0
suy ra TC =
2
1 d D
(1 ) H S 0
2 p Q
+ =
2
1 d D
(1 ) H S
2 p Q
=
2DS 2DS p
Q
d
H p d
H(1 )
p
-
= =
hoc
*
p
2 D S d
Q
H d p

=

Tng chi ph d tr s l:
D Q p d
TC S ( ) H
Q 2 p
= +
V du 9: Cng ty A c kh nng sn xut vi tc 500 sn phm mt ngy v kh
nng s dng 30.000 sn phm mt nm. Cho bit mt nm cng ty lm vic 300
ngy, chi ph d tr l 2 USD/ n phm, chi ph mi ln t hng l 30 USD. Vy
lng t hng ti u v tng chi ph v d tr s c xc nh nh sau:
Trc ht xc nh d = D/N, sau xc nh Q* ta c:
Q*=
2DS
d
H(1 )
p
=
2DS
H

p
p d
= 1.061 sn phm
D Q p d
TC S H 1.909 USD
Q 2 p
| |
= + =
|
\ .

7.2.2.4. M hnh khu tr theo s lng (QDM Quantity Discount Model)
L m hnh d tr c tnh n s thay i ca gi c ph thuc vo khi lng hng
trong mi ln t hng. Vic khu tr theo s lng thc cht l gim gi hng ha
khi khch hng mua loi hng no vi mt s lng ln.
V d nu mua di 10 sn phm gi s l 5 USD/sn phm, nu mua t 11 49 sn
phm s l 4,5 USD/sn phm v mua t 50 sn phm tr ln s c gim gi ch cn
4 USD/sn phm.
tng doanh s bn hng, nhiu cng ty thng a ra chnh sch gim gi khi s
lng mua cao ln. Chnh sch bn hng nh vy c gi l bn hng khu tr theo
lng mua. Nu chng ta mua vi s lng ln s c hng gi thp. Nhng lng
d tr s tng ln v do chi ph lu kho s tng. Xt v mc chi ph t hng th
lng t hng tng ln, s dn n chi ph t hng gim i.

136
Mc tiu t ra l chn mc t hng sao cho tng chi ph v hng d tr hng nm l
thp nht. Trng hp ny ta p dng m hnh khu tr theo s lng (QDM). Tng chi
ph v hng d tr c tnh nh sau:
Tng chi ph ca hng d tr = Chi ph mua hng + Chi ph t hng + Chi ph d tr
D Q
TC Pr D S H
Q 2
= + +
xc nh c lng hng ti u trong mt n hng, ta tin hnh cc bc sau y:
- Bc 1: Xc nh mc sn lng ti u tng mc khu tr: Q*=
2DS
I Pr

Trong :
Pr: l gi mua ca mt n v hng ho.
I: l t l % chi ph d tr tnh theo gi mua 1 n v hng ho.
- Bc 2: iu chnh sn lng nhng n hng khng iu kin ln mc sn
lng ph hp. mi mc khu tr, nu lng hng tnh bc mt thp
khng iu kin hng mc gi khu tr, chng ta iu chnh lng hng
ln n mc ti thiu c hng gi khu tr. Ngc li, nu lng hng cao
hn th iu chnh xung bng mc ti a.
- Bc 3: Tnh tng chi ph theo mc sn lng iu chnh
S dng cng thc tnh tng chi ph nu trn tnh ton tng chi ph cho cc mc
sn lng c xc nh bc 1 v bc 2.
- Bc 4: Chn Q* c tng chi ph ca hng d tr thp nht xc nh bc 3.
V d 10: Nhu cu v my khoan in ca mt ca hng kinh doanh l 1.000 ci/nm.
Chi ph t hng l 100 USD/n hng v chi ph lu kho bng 40% gi mua. Nu t
hng t hn 120 ci th gi ca mt ci khoan in l 78 USD; nu t hng t 120 ci
tr ln, gi s gim xung ch cn 50 USD/ci. Ca hng c nn p dng m hnh
chit khu theo s lng hay khng?
Hng dn:
Trc ht cn tnh Q* i vi tng mc gi
*
p
Q (78 USD) =
1
2DS
I Pr
=
2 1.000 100
0, 4 78

= 80 sn phm
*
p
Q (50 USD) =
2
2DS
I Pr
=
2 1.000 100
0, 4 50

= 100 sn phm
Cn phi iu chnh mc sn lng ny bng 120 mi c hng chit khu v
khng th t mua 100 ci khoan in ti mc gi 50 USD/ci; chnh sch chit khu
khng p dng i vi n hng di 120 sn phm.
Sau tnh tng chi ph ca 2 phng n ny:
TC
1
(78USD) = Pr
1
D +
*
1
D
Q
S +
*
1
Q
2
I Pr
1

1.000
1.000 78 100 0, 4 78 80.498 USD
80
= + =

137
TC
2
(50USD) = Pr
2
D +
*
2
D
Q
S +
*
2
Q
2
I Pr
2
1.000 120
1.000 50 100 0, 4 50 52.033 USD
120 2
= + + =

So snh 2 trng hp trn ta thy phng n 2 c chi ph nh hn, do doanh
nghip nn t mua 120 ci khoan in cho mi ln t hng vi gi mua c
chit khu l 50 USD
V d 11: Mt bnh vin ln s dng 500 chic bnh xy mt nm. Chi ph mi ln
t hng bnh qun l 15 USD/n hng. Chi ph d tr chim 20% gi mua. Gn y
cng ty c hng ch mua hng ca nh sn xut theo phng php khu tr
theo s lng, c th nh sau:
Gi thng thng l 48 USD/chic.
Vi lng mua t 50 99, gi l 47 USD/ chic.
Vi lng mua t 100 chic tr ln, gi l 45 USD/chic.
Vy lng t hng ti u l bao nhiu?
Hng dn:
Bc 1: Xc nh Q* theo cc mc gi:
*
1
Q =
2 (2.000) (48)
(0,2) (15)

= 79 chic
*
2
Q =
2 (2.000) (47)
(0,2) (15)

= 80 chic
*
3
Q =
2 (2.000) (45)
(0,2) (15)

= 82 chic
Bc 2: Xc nh lng t hng iu chnh Q* theo cc mc khu tr.
Vi
*
1
Q = 79 chic, nm trong vng p dng gi 47 USD/chic t 50 99 chic, nn
phi iu chnh lng mua xung mc ti a ca trng hp mua vi khi lng
thng thng l 49 chic vi mc gi l 48 USD/chic hoc yu cu nh cung cp bn
vi mc gi 47 USD v khi lng mua s l 79 chic.Gi s trng hp bnh vin s
vn mua vi khi lng
*
1
Q = 79 chic/n hng.
Vi
*
2
Q = 80 chic, nm trong vng p dng gi 47 USD/ chic t 50 99 chic nn
khng cn iu chnh. Lng t hng trng hp ny s l
*
2
Q = 80 chic/n hng.
Vi
*
3
Q = 82 chic, thp hn mc p dng gi khu tr 45 USD nn ta phi iu chnh.
Lng t hng iu chnh
*
3
Q = 100 chic/n hng.
Bc 3: Xc nh tng chi ph v hng d tr:
TC
1
= 47 2.000 +
2.000
79
15 +
79
2
0,2 47 = 96.759 USD
TC
2
= 47 2.000) +
2.000
80
15 +
80
2
0,2 47 = 94.751 USD
TC
3
= (45) (2.000) +
2.000
100
15 +
100
2
(0,2) (45) = 90.750 USD

138
Bc 4: La chn lng t hng ti u.
So snh tng chi ph v hng d tr trn ta thy mc
*
3
Q = 1.000 l mc t hng
ti u cho mi ln t hng (tng chi ph v hng d tr nh nht) v t hng theo gi
45 USD/ chic l tt nht.
7.2.2.5. M hnh phn tch bin
M hnh phn tch bin xc nh mc d tr ti u qua vic tnh ton li cn bin v
l cn bin. Khi d tr t n mc no m nu ta thm vo mt n v d tr s
c li cn bin mong i bng hoc ln hn l cn bin mong i.
Nu gi:
- p l xc sut xy ra khi nhu cu ln hn hoc bng vi mc cung ng cho trc,
vy 1 p s l xc sut xy ra khi nhu cu nh hn mc cung ng cho trc.
- MP l li nhun cn bin v ML l thit hi (l) cn bin th li cn bin mong i
s bng xc sut ca n v ly thm bn c nhn vi li cn bin (p MP).
- Tng t, l cn bin mong i s bng xc sut ca n v ly thm m bn
khng c nhn vi l cn bin (1 p ML).
Vy ta c: p MP > (1 p) ML p>
ML
MP ML +

V d 12: Mt ca hng chuyn bn hoa qu, gi bn nho l 6USD/kg v mua vo l
4USD/kg. Nu khng tiu th c trong ngy s thit hi 1USD. Cui thng ca
hng kim k li v thy s lng nho bn c hng ngy nh sau:
Nhu cu (kg/ngy) 60 61 62 63 64 65 66
S ln xut hin 3 7 8 10 12 8 2
Hy xc nh mc d tr hiu qu?
Theo cng thc trn, iu kin chp nhn mc d tr l: p>
ML
MP ML +
>0,3
TT Nhu cu Tn s Xc sut xut hin
Xc sut cu ln
hn cung
1 60 3 0.06 1
2 61 7 0.14 0.94
3 62 8 0.16 0.80
4
63 10 0.20 0.64
5 64 12 0.24 0.44
6 65 8 0.16 0.20
7 66 2 0.04 0.04
50 1.00
Ta thy xc sut bn c 64kg nho l 0,44 > 0,3. Nn ca hng nn d tr mc
l hiu qu.

139
TM LC CUI BI
Bi hc ny thc cht l s kt hp ca hai ni dung qun tr hng d tr v lp k hoch nhu
cu nguyn vt liu.
Phn ni dung v lp k hoch nhu cu nguyn vt liu cn phi nm r thc cht, cc yu cu
v quy trnh hoch nh nhu cu nguyn vt liu. Phng php MRP gip cho cc doanh
nghip hoch nh mt cch tng i chnh xc v nhu cu nguyn vt liu sao cho chi ph d
tr l thp m vn m bo cung ng nguyn vt liu vo ng thi im cn thit. tnh ton
c nhu cu nguyn vt liu theo phng php MRP cn phi hiu r v cu trc ca sn phm,
xc nh chnh xc tng nhu cu v sn phm, nhu cu thc t, lng d tr sn c, lng tip
nhn theo tin , kch c l hng t xc nh lng tip nhn t hng theo k hoch v
lng n hng pht ra theo k hoch.
Phn ni dung v qun tr hng d tr nu ln thc cht v vai tr ca hng d tr. Cc
phng php d tr c bn nh m hnh EOQ, m hnh POQ, m hnh khu tr theo sn lng,
m hnh phn tch bin. Cc phng php ny gip ngi hc bit cch xc nh lng t hng
ti u cn bng gia cc loi chi ph trong d tr, thi gian t hng ti u, s ln t hng,
im t hng li v tng chi ph d tr.

140
CU HI N TP
1. D tr l g? Vai tr ca d tr?
2. Trnh by mc tiu, nhim v ca qun tr hng d tr trong cc doanh nghip.
3. Hy nu cc loi chi ph ca hng d tr?
4. Hy trnh by k thut phn tch ABC trong qun tr hng d tr.
5. Hy nu cc im ging v khc nhau gia m hnh d tr EOQ v POQ.
6. M hnh khu tr theo s lng c p dng trong trng hp no? V sao?
7. M hnh phn tch cn bin c s dng nh th no trong xc nh lng t hng ti u.
8. Trnh by cc bc thc hin phng php d tr khu tr theo sn lng DQM.
9. MRP l g? Hy trnh by cc yu cu c bn ng dng MRP trong mt doanh nghip.
10. Ti sao trong phng php MRP cn phn tch cu trc ca sn phm theo hnh cy? Phn
bit gia nhu cu c lp v nhu cu ph thuc?
11. Hy nu trnh t thc hin hoch nh nhu cu nguyn vt liu bng phng php MRP.
12. Hy nu cc phng php xc nh kch c ca l hng?

141
BI TP
Bi 1:
Hy xc nh cp sn phm v s lng i vi tng cc chi tit cn thit sn xut 10 sn
phm Alpha. S kt cu ca sn phm v s lng chi tit cc thnh phn c cho trong
bng di y:

Bi 2
Cho mt sn phm vi nhng thng s sau:
Tng nhu cu (D) = 360 n v sn phm; Chi ph d tr (H) = 100USD / sn phm/nm; Chi
ph t hng (S) = 100 USD/n hng, s ngy lm vic trong nm l 300 ngy.
a. Hy xc nh lng t hng kinh t?
b. Hy xc nh s n hng mong mun trong mt nm?
c. Hy xc nh thi gian ch hng?
Bi 3
Nhu cu v mt loi sn phm l 3 n v/ngy, v thi gian t khi t hng n khi nhn hng
l 15 ngy, hy xc nh im t hng li?
Bi 4
Cng ty A chuyn sn xut ph tng vi mc 300 chic/ngy. Loi ph tng ny c s dng
12.500 chic/nm v trong nm cng ty lm vic 250 ngy. Chi ph lu kho 20.000 ng/1 n v
trong nm, chi ph t hng mi ln l 300.000 ng. Lng t hng sn xut l bao nhiu?
Bi 5
Mt cng ty sn xut bnh cu ho c sn lng l 30.000 bnh/nm. Mi mt bnh cu ho cn
c mt quai xch. Bit rng chi ph lu kho l 1,5 USD/quai xch, chi ph cho hot ng sn xut
l 150 USD, v mc cung ng l 300 quai/ngy. S ngy lm vic trong mt nm l 300
ngy. Hy xc nh lng t quai xch ti u?
Bi 6
Mt cng ty bn chi tr em, gn y c hng ch mua hng ca nh sn xut theo
phng php khu tr theo s lng, c th nh sau:
- Gi thng thng mt chic xe l 5.000 ng.
- Vi lng mua t 1.000 1.999 chic, gi l 4.800 ng.
- Vi lng mua t 2.000 chic tr ln, gi l 4.750 ng

142
Chi ph t hng l 49 ngn ng mt ln t hng. Nhu cu hng nm l 5000 xe. Chi ph lu
kho bng 20% gi mua.
Vy lng t hng ti u l bao nhiu?
Bi 7
Nhu cu v my khoan in ca mt ca hng kinh doanh l 1.000 ci/nm. Chi ph t hng l
100 USD/n hng v chi ph lu kho bng 40% gi mua. Nu t hng t hn 120 ci th gi ca
mt ci khoan in l 78 USD; nu t hng t 120 ci tr ln, gi s gim xung ch cn 50
USD/ci.
Ca hng c nn p dng m hnh chit khu theo s lng khng?
Bi 8
Cng ty An M s dng 1.500 chi tit A trong mt nm. Bit rng chi ph d tr l 45 USD/chi
tit/nm, chi ph t hng l 150 USD/n hng, thi gian lm vic trong nm l 300 ngy, v
thi gian t khi t hng n khi nhn c hng l 6 ngy. Hy tnh:
a. Lng t hng ti u?
b. im t hng li?
c. Chi ph d tr hng nm?

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Bi 7: Hoch nh nguyn vt liu v qun tr hng d tr

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