某煤电公司生产辅助物料采购及库存管理策略研究
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摘要
近年来随着我国经济持续高速增长,社会对煤炭产品的需求出现强有力的增长。目前,国有大中型煤炭企业的生产已基本处于满负荷状态,由此产生的煤炭生产辅助物资消耗亦逐年上升,加之煤炭企业生产辅助物料种类繁多,达2万余种,如何对其进行有效的采购及库存管理已成为煤炭企业在追求效益最大化的进程中必须妥善处理的问题。本研究以某煤电公司物资供应部对生产辅助物料的采购及库存管理模式为研究对象,在调研企业现阶段对生产辅助物料的采购及库存管理现状的基础上,提出将结合ABC分类法与模糊分类分析法的库存管理模式运用于企业生产辅助物料的库存管理中,并制定出相应的采购及库存管理策略,以降低工作量、提高效率及可靠性。故本文的研究重点为某煤电公司生产辅助物料库存管理的分类及相应的采购及库存管理策略的制定,并在以下几个方面取得了成果:
     (1)提出使用ABC分类法与模糊分类分析法相结合的方法对库存项目进行分类,较之以“资金占用额”为唯一评价指标的传统ABC分类法具有以下优点:可同时处理名目变量与非名目变量,也可将管理人员的经验、判断加入到库存管理中,容易实施,并具有较高的正确率。将此法用于企业的物资分类更具合理性。
     (2)在使用ABC分析与模糊分类分析相结合的方法时,对物料的库存成本使用传统ABC分析,对物料的关键性和采购难易程度使用模糊分类分析进行评判,最后综合考虑以确定其类别,分类结果更符合理论和实践要求。
     (3)将某煤电公司生产所需2万余种生产辅助物料按类别归类,并采用结合ABC分析与模糊分类分析的方法将其划分为A(很重要)、B(普通)、C(不重要)三类,改进了企业现有的无分类、单一库存管理的现状,减少了工作量,提高了效率。
     (4)参照分类结果,并运用运筹学中存储论的基本原理建立存储模型,计算库存检查周期、订购点和订购批量,针对性的提出各类物资的库存管理方案,为企业制定采购及库存管理策略提供了理论依据。
In recent years, as the continuous and rapid economic growth of our country, the demand for coal products of the whole society is strongly increasing. At present, the production of State-Owned Large and Medium Sized Coal Enterprises is nearly in full load, which cause the consumption of the production auxiliary materials increases year by year. In addition, there are more than 20000 kinds of the production auxiliary materials in coal production, so it is very important to carry out effective sourcing and inventory management in order to pursue maximum profit. The research makes study of the sourcing and inventory management model in the material supply department of A Coal and Electricity Company. On the basis of the investigation of the enterprise's sourcing and inventory management status, an inventory management model which combining ABC classification and fuzzy classification for inventory management is proposed, and corresponding sourcing and inventory strategies are put forward to reduce workload and increase efficiency and reliability. This paper focuses on the inventory management classification of production auxiliary materials and the formulation of a corresponding sourcing and inventory management strategy in A Coal and Electricity Company. Several achievements have been gained as follows:
     1. The approach combining ABC classification and fuzzy classification is introduced to classify the inventory items, and it has the advantages of handling variables with either nominal or non-nominal attribute, incorporating manager's experience and judgment into inventory management, simpleness of implementing and high accuracy compared with the traditional ABC classification whose evaluation index is just capital possession cost. And it has its rationality when used in the classification of materials in enterprises.
     2. By using the approach combining ABC classification and fuzzy classification, the traditional ABC classification is applied in material cost, and the fuzzy classification is adopted to evaluate the material criticality and difficult degree for sourcing, and then its item will be identified through comprehensive consideration. The results of classification meet the requirements in theory and practice.
     3. Through the means of classifying the production auxiliary materials including 20,000 categories required by production in A Coal and Electricity Company, and taking the approach combining ABC classification and fuzzy classification to divide the items into A,B and C, this method improves the enterprise's status of ataxonomic and single management, decreases workload and increases efficiency.
     4. According to the result of classification and the storage fundamental principle in operational research, the storage model is established, the inventory check time, order point and order quantity are calculated as well. It proposes pertinent suggestions on inventory management for each kind of material and provides theoretical basis for the enterprises to make sourcing and inventory management strategies.
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