Choix du sujet de la recherche
Currently, Vietnam is a member of various global trade organizations, including the WTO, CPTPP, and ASEAN, leading to intense market competition In this environment, the survival and growth of businesses is a top priority for company leaders Therefore, it is crucial for businesses to adapt and thrive in the competitive market economy.
Therefore, businesses must closely monitor purchasing activities related to product sales To enhance product quality, reduce costs, and maintain competitiveness, companies are required to adapt their management methods In summary, effective inventory management plays a crucial role in improving overall business performance.
Inventory is a crucial component of a company's working capital, representing a significant portion of its assets Effective inventory management ensures proper maintenance of stock levels, facilitating timely business operations Consequently, this leads to enhanced efficiency and competitiveness for the business.
Song Hong Ceramic Limited Liability Company specializes in the production of ceramic products and the supply of related materials Since its inception, effective inventory management has been crucial to the company's operations, ensuring strict adherence to protocols However, certain limitations remain in the current inventory system.
I have chosen my university thesis titled "Improving Inventory Management at the Limited Liability Company of Song Hong Ceramics." In this paper, I will analyze the topic to address two key questions.
- Quelle sont les points forts et les points faibles de la gestion des stocks à la société à responsabilité limittée des céramiques de Song Hong?
To optimize inventory management for the limited liability company Song Hong Ceramics, it is essential to implement effective strategies Two key hypotheses can be proposed: first, enhancing the accuracy of demand forecasting will lead to better inventory control; second, adopting modern inventory management technologies can streamline operations and reduce costs.
The first hypothesis involves identifying the strengths and weaknesses in the inventory management of the company By understanding these aspects, the company can enhance its strengths and address its weaknesses This leads to the second hypothesis, which emphasizes the need for effective solutions to improve the limitations of inventory management at Song Hong Ceramics Limited Liability Company.
Situation de la recherche en rapport avec le sujet
La gestion des stocks est un sujet de recherche pratique, conforme au but et à l'orientation de développement de la société à responsabilité limittée Song Hong céramiques.
Il y a eu beaucoup d'études sur la gestion des stocks des étudiants, par exemple:
Duong Thi Lien's 2010 thesis from Thuongmai University focuses on enhancing inventory management practices at Galaxy Vietnam JSC The study analyzes the current state of the company's inventory management and offers solutions to address existing challenges, aiming to optimize stock control for improved operational efficiency.
Nguyen Hong Trang (2005, Université Thuongmai) explores various solutions to enhance inventory management at Phap Van Agricultural Materials Joint Stock Company This thesis identifies the limitations in current stock management practices and offers strategies to overcome these challenges, aiming to optimize inventory control and improve overall operational efficiency.
Cependant, les solutions n'ont pas été spécifiées et claires.
Tran Thi Thoi (2009- Université Thuongmai), Perfectionnement de la gestion des stocks des papiers votifs et des papiers Krap à la Société da papier Thuan Thanh.
Nguyen Thi Phuong Thao's 2015 thesis at Université Thuongmai focuses on enhancing inventory management at Toan Cau Electromechanical Joint Stock Company The study primarily examines the current state of the company's inventory management and proposes measures to improve its effectiveness.
Tran Thi Huyen (2017- Université Thuongmai), Perfectionnement de la gestion des stocks de la compagnie à responsabilité limitée internationale Van Phu Gia.
Do Thi Hoat (2017- Université Thuongmai), Amélioration de la gestion des stocks de matières à la société anonyme de l’alimentation d’animaux de Tan Phu.
La société à responsabilité limittée des créamiques de Song Hong, j’ai choisi le sujet ôPerfectionnement de la gestion des stock de la sociộtộ à responsabilitộ limitộe des cộramiques de Song Hongằ.
Objectifs de la recherche
Je fais ce mémoire de fin d'études universitaire avec deux objectifs principaux:
- Analyser et évaluer les points fonts et les points faibles de la gestion des stocks de l'entreprise.
- Essayer de donner quelques pour améliorer la gestion des stocks de l'entreprise.
Objet et portée de la recherche
- Objet de la recherche : la gestion des stocks de la société à responsabilité limittée des céramiques Song Hong.
- Portée de l'étude: données collectées durant de la période 2015-2017.
Méthodologie de la recherche
Pour les meilleurs résultats de recherche:
J’étudie les théories fondamentales de la gestion des stocks.
Ensuite, je recueille des données primaires et secondaires par l'intermédiaire des employés de l'entreprise De là, je vais analyser pour faire des évaluations spécifiques.
Primary data refers to raw information gathered for the first time directly from global research through surveys and statistics Collecting primary data requires time, but it is essential for studying specific issues To achieve optimal research results, I utilize data collection methods such as interviews.
Secondary data refers to external information utilized for market research, including both free public data (such as Insee and open data) and paid resources (like reports and various studies) These data sources are diverse, quick to access, and cost-effective In my final study, I primarily gathered secondary data related to two areas: company information and inventory management The internal resources I used included financial reports from the accounting department and capital efficiency metrics Finally, I will provide insights and recommendations on how to enhance the limitations of the company's inventory management practices.
Structure du mémoire de fin d’études
Outre l'introduction, la conclusion, la table des matières, l'annexe et les références, le mémoire de fin d'études est structuré en trois chapitres:
Chapitre 1: Théorie fondamentale de la gestion des stocks de l’entreprise.
Chapitre 2: Analyse et évaluation de la situation d’activité, de résultat de recherche sur la gestion des stocks de compagnie à responsabilité limitée des céramiques Song Hong.
Chapitre 3: Propositions – recommandations pour améliorer la gestion des stocks de compagnie à responsabilité limitée des céramiques Song Hong.
THÉORIE FONDAMENTALE DE LA GESTION DES STOCKS DE L’ENTREPRISE
Théorie concernant la gestion des stocks
1.1.1 Le stock 1.1.1.1 Définitions des stocks
According to MARINET and A.SILEM, management can be defined as a science that identifies the most effective combination of material resources and human capital to optimize productivity and performance within organizations.
Selon GOUMET et RENOUJ: Gérer une entreprise c'est prendre les décisions concernant l'activité de l'entreprise.
Pour GOUMET, c'est mettre au sein d'une organisation quelconque un processus décisionnel à tous les niveaux du rouage de l'entreprise.
Management involves the effective utilization of human and material resources along with organizational factors to achieve set objectives In this context, our focus is on inventory management, which necessitates a deeper understanding of the concept of stock.
According to Pierre-Alain Guillo (2014), inventory refers to goods that have been purchased, processed, or are intended for sale but are not currently available to the company Inventory encompasses all purchases that have not yet been consumed or sold and remain in the company's warehouses.
According to Michel CROLAIS, inventory encompasses all products and materials owned by a company, regardless of their stage in the production process This includes everything from the moment of acquisition until they are sold in a different form.
The OHADA Uniform Act on Accounting defines stocks as the totality of goods, raw materials, related supplies, intermediate products, finished products, and services in progress that are owned by the company at the date of inventory.
Stocks refer to the goods that are purchased, processed, or intended for sale at a given time They typically encompass all items involved in a company's operating cycle or those that can be sold in their current condition Stocks consist of purchased goods, manufactured items, work-in-progress products meant for sale, defective items awaiting repair, components, and raw materials.
Le stockage est le placement intelligent des stocks afin de pouvoir retrouver facilement un ou des produits précis
According to MIKOTI BOMOLO Héritie in "Analysis of Inventory Management Policy," inventory serves as a crucial regulator that prevents stockouts, which can directly lead to a decrease or loss of customers It ensures timely delivery of products to clients, regardless of manufacturing time fluctuations.
Stocks serve multiple essential functions, including regulation by smoothing out irregularities in supply and production They help minimize the risk of shortages and support the continuous operation of activities.
Fonction logistique : les stocks permettent de maintenir les articles à proximité de leur lieu de consommation Ils limitent considérablement les délais d’attente.
Economic function: When suppliers offer significant discounts for bulk purchases, maintaining inventory can be beneficial Additionally, to optimize supply management, building up stock is often a recommended solution.
Fonction d'anticipation – spéculation : Le stockage permet de se mettre à l’abri des hausses de prix des matières ou des produits achetées ou vendues Il s’agit donc ici de stocks saisonniers.
Technical function: Storage is often a crucial process that occurs before the consumption of products This is evident in practices such as wood drying, fruit and vegetable ripening, and wine fermentation.
1.1.2 La gestion des stocks 1.1.2.1 Définitions de la gestion des stocks
According to Dr HOANG Van Hai, author of "Operational Management in Commercial Enterprises" (2010), inventory management encompasses a range of activities, including determining stock needs, organizing storage, and evaluating inventory to meet the company's objectives.
La gestion des stocks est l'ensemble des procédures appliquées par une entreprise pour déterminer :
La gestion des stocks est indispensable pour répondre au mieux aux demandes des clients Un stock doit contenir les articles demandés en quantité adaptée :
- Les responsables des stocks doivent donc connaợtre
When discussing inventory management, it is essential to consider not only finished products but also raw materials and semi-finished goods Effective inventory management involves planning and implementing strategies to maximize profitability.
Effective inventory management involves maintaining the right quantity of stock at the right time Insufficient stock can lead to stockouts, which disrupt production Conversely, excess inventory can be costly and may result in depreciation of the stock.
Effective inventory management involves striking a balance that maximizes profits while minimizing costs Utilizing forecasting and planning are essential tools that enhance inventory control.
1.1.2.2 Rôle de la gestion des stocks
La gestion des stocks a deux objectifs principaux:
Ensuring inventory quantity is crucial, as both shortages and excesses can be costly for an organization A stock shortage can halt production lines, leading to reduced output or complete production stoppages.
Contenu théorie de la gestion des stocks
1.2.1 La gestion des stocks l’entreprise 1.2.1.1 Modèle de vérification des stocks
According to Ooreka experts (2014), a warehouse is a facility designed for managing the flow of goods It serves as a storage space that accommodates various types of products while adhering to strict regulations.
Storage areas are essential for receiving, distributing, and storing goods, as well as preparing items for production and supplying them to consumers These storage areas include warehouses, land, or retail points To assess storage needs, businesses must consider their inventory levels and product types Understanding key variables is crucial for determining the usable space within a storage system.
• Espace brut, exprimé en mètres carrés: ce sont les dimensions totales du site (à l'intérieur des murs) et on l'obtient en multipliant la longueur par la largeur du site.
• Perte structurelle: c'est l'espace occupé par les poteaux, colonnes, murs intermédiaires toilettes et autres structures de l'édifice.
• Espace d'appui: bureaux, espace pour l'équipement de l'entrepôt, secteurs d'opération (classification, emballage) etc.
Net square meters refer to the actual storage space available To calculate this, one must subtract structural loss from the gross space, as well as account for support areas and any sections that cannot be utilized for storage.
Chaque type de produits a ses propres caractéristiques Ainsi, les entreprises devraient avoir le choix de l’entrepôt réserve pour s’accorder avec type produit.
1.2.1.2 Organisation de la gestion des stocks
Organisation de la gestion des stocks, y compris la réception, l'expédition et la conservation des marchandises Chaque type de stock a ses propres caractéristiques.
Par conséquent, la gestion des stocks doit répondre aux exigences suivantes:
During the purchasing stage, managers must closely monitor critical information such as market trends, supplier capacity, source stability, and competitive policies Additionally, they should focus on factors like quantity, quality, purchase pricing, acquisition costs, and the purchasing schedule to align with the overall business plan.
In inventory insurance, managers must oversee key aspects such as storage, maintenance, minimum and maximum reserves, timely supply, and consumption Simultaneously, they need to remain vigilant to enhance the efficiency of their business operations.
At the usage stage, managers must monitor production conditions while adhering to key principles such as reasonable utilization, cost savings, accurate cost estimations, and a production schedule aimed at minimizing production expenses.
1.2.2 La gestion de la comptabilité des stocks 1.2.2.1 Méthode de calcul selon le prix d’achat réel
Inventory items will be recorded at their actual purchase price, which is the most effective method as it aligns with accounting principles and reflects true costs This approach ensures that stock value corresponds with generated revenue However, it requires strict conditions, such as having a high inventory value and the company managing a limited number of items.
1.2.2.2 Méthode de calcul selon le prix d’achat moyen
La méthode moyenne peut être calculée périodiquement ou lors de l'importation de marchandises dans l'entrepôt.
Cette méthode est calculée par la formule suivante :
Prix moyen pondéré = (valeur actuelle des produits restant + valeur des marchandises importées)/ (marchandises restantes en entrepôt + volume des marchandises importées)
1.2.2.3 Méthode de calcul des lots
The FIFO (First In, First Out) method is an effective inventory management technique that allows for immediate calculation of inventory costs This approach enables warehouse managers to provide timely data to the accounting department, ensuring accurate financial reporting and efficient inventory control.
The LIFO (Last In, First Out) method is rarely utilized in practice This approach values inventory based on the cost of the most recently purchased goods.
1.2.3 Efficacité économique dans la gestion des stocks 1.2.3.1 Méthode de la quantité économique
The Wilson formula, established in 1934 and commonly referred to as Economic Order Quantity (EOQ), calculates the optimal replenishment period for a production unit, such as a warehouse or factory This formula is widely utilized by logistics departments to enhance inventory management efficiency.
The Economic Order Quantity (EOQ) is a strategic approach designed to optimize inventory management costs by balancing stock holding expenses with ordering costs.
The Economic Order Quantity (EOQ) is the optimal amount ordered from a supplier to facilitate restocking while minimizing total inventory costs Orders are triggered when stock levels reach the reorder point EOQ is calculated to minimize various costs, including purchase costs (which may involve bulk order discounts), storage costs, and ordering costs Optimizing the order quantity complements the optimization of safety stock, which focuses on determining the ideal threshold for triggering a new order.
Figure 1.1 – Cỏt économique et quantité économique
(Source : ô Gestion opộrationnelle des entreprises commerciale ằ, Tran Vo Trang)
La quantité économique de commande se calculera donc de la manière suivante:
QEC = √ 2∗D∗A S Les paramètres de la formule :
A : Le cỏt de passation de commande
D : Demande pendant une période choisie
S : Cỏt de possession de stock QEC : La quantité économique de commande QEC va avant tout servir à donner un ordre d’idée sur la quantité optimum à commander
1.2.3.2 Méthode du point de commande
According to Christian HOHMANN, the reorder point system utilizes a variable date for ordering but maintains a fixed quantity This approach ensures that when the inventory reaches a specified level, known as the reorder point, it triggers the restocking process.
To calculate the reorder point (ROP), it is essential to consider the average consumption per unit of time (C), the lead time for production or procurement of the item (D), and a safety stock level (SS) designed to prevent stockouts caused by variability in actual consumption.
On peut représenter la méthode de point de commande graphiquement : Figure 1.2- Réapprovisionnement constant avec point de commande et stock de sécurité
A : Cỏts de passion des commande
0 Qe Quantité économique Quantité commandé
(Source : ô Gestion de production ằ Alain Courtois)
La méthode a de nombreux avantages : meilleur suivi du stock permettant d’éviter les ruptures ; adapté à une consommation partiellement irrégulière.
The ABC and 20/80 methods are derived from the work of Vilfredo Pareto and serve as classification techniques in inventory management In this approach, inventory items are categorized into three groups: A, B, and C Group A consists of high-value items that require stringent control and detailed management records, while Group B includes items that need adequate oversight Group C comprises the least critical items, emphasizing the importance of prioritizing inventory management based on value and control needs.
Facteurs influenỗant la problộmatique
The shipping system and inventory cycle within a company play a crucial role in assessing the demand for raw materials This process enables the business to purchase the necessary quantity of raw materials for uninterrupted production.
Ensuite, le capital est la prémisse de la gestion des stocks C'est un facteur qui affecte les stocks et l'investissement dans l'équipement pour la gestion des stocks.
Quand il y a assez de capital, toutes les activités d'achat sont effectuées rapidement et facilement.
Effective inventory management relies on the conditions of warehouse infrastructure, which enables the swift and accurate handling of goods information This is a crucial factor in enhancing a company's competitive advantage.
Human resources play a crucial role in inventory management, as employees are responsible for directly overseeing and organizing stock Therefore, it is essential that these workers receive professional training to effectively manage inventory processes.
Suppliers play a crucial role by providing the raw materials necessary for companies' production activities When the market fails to meet purchasing needs or when goods become scarce, businesses must increase their inventory levels to ensure they can adequately satisfy their customers.
The customer plays a crucial role in inventory management, as understanding customer psychology allows managers to develop effective strategies for adjusting stock levels By doing so, businesses can promptly meet customer demands.
Ensuit, les politiques de soutien de l'État pour l'entreprise est le capital afin d'élargir l'échelle des entreprises, d'améliorer l'investissement technologique des infrastructures dans la gestion des stocks.
The social and cultural environment encompasses factors that influence inventory management, including culture and religion, which in turn affect consumer behavior Consequently, businesses must strategically purchase and distribute goods to align with local customs and habits.
The political legal environment significantly impacts inventory management, as central and local government agencies establish policies and regulations governing stock management Businesses must comply with these principles in their commercial operations to ensure legal adherence and effective inventory practices.
ANALYSE ET ÉVALUATION LA GESTION DES STOCKS DE COMPAGNIE À RESPONSABILITÉ LIMITÉE DES CÉRAMIQUES DE SONG HONG
Présentation générale de la société à responsabilitée limitée des céramiques de Song Hong
2.1.1 Histoire de la formation et du développement de l'entreprise
Grâce à des données secondaires, j'ai recueilli les informations générales de la société comme suit:
- Nom de la société : La société à responsabilitée limitée des céramiques de Song Hong.
- Nom anglais : SONG HONG CERAMICS , LTD
- Forme juridique: Compagnie à responsabilité limitée
- Type production : produits céramiques et matériaux liés à la céramique
- Le siège social et usine de production principale : 3, village de Bat Trang, commune de Bat Trang, arrondissement de Gia Lam, Hanoi
- Lieu d’entrepôt : Village de Bat Trang, commune de Bat Trang, district de Gia Lam, Hanoi
La société à responsabilitée limitée des céramiques de Song Hong a été créée le 08/10/2015 avec un capital de 10,360 milliards dong.
In the early days of its establishment, the company adopted a policy of sourcing raw materials externally for pottery production After a period of operation, the business has developed strong relationships and secured sufficient capital.
The company has established a production facility and expanded its ceramic manufacturing scale, featuring a warehouse area of approximately 1500m2 located in the heart of Bat Trang A highly skilled team of 50 workers is supported by a team of professional consultants.
2.1.2 Fonctions et domaines d'activité de l'entreprise
Nguyen Thi Bich, directeur de la société a déclaré: L'entreprise a les fonctions et les domaines d'activité suivantes :
- Produire et commercialiser des produits céramiques comme: accessoires de salle de bain, table à manger, tableaux en porcelaine,
- Fourniture de matériaux liés à la céramique
- Organiser la production et les affaires selon les règlements.
Effectively managing business capital and technical resources in strict adherence to political regulations is essential for achieving economic efficiency This approach not only supports the growth of business capital but also ensures the timely payment of taxes and other state-mandated obligations.
- Respecter des obligations environnementales, sociales et sécuritaires.
- Réaliser les engagements dans le contrat de vente et d'achat, coopérer avec d'autres organisations économiques et des particuliers.
- Assurer les intérêts des employés de l'entreprise.
Figure 2.1- Structure organisationnelle de la société à responsabilitée limitée des céramiques de Song Hong
(Source: Tirage basé sur l'information fournie par la société à responsabilitée limitée des céramiques de Song Hong)
Bureau administratif des ressources humaines
Fonction, tâche spécifiques de chaque département :
- Directeur : Actuellement, Mme Nguyen Thi Bich est le directeur de l'entreprise (le représentant légal de l'entreprise), gérer l’ensemble des opérations de la société.
- Bureau d’affaires: Le personnel du marketing est responsable de la commercialisation et de la recherche du marché pour élargir le, atteindre le client.
- Bureau administratif ressources humaines: Gérer des dossiers, paperasserie, utiliser des sceaux, gérer des activités administratives.
- Bureau de production: Gérer la planification de la production, ajuster la production dans l’usine.
- Bureau de distribution: Distribuer des produits à des clients ou des organisations individuels.
- Bureau de finance-comptabilité: Examiner et organiser les activités de comptabilité financière de l'entreprise conformément à la loi Rapports, établir les plans financiers pour l’entreprise.
- Concevoir et produire des céramiques domestiques, des céramiques de restaurant, des céramiques d'hôtels, des céramiques et des jardins sur demande.
- Concevoir et produire, des logos imprimés, des images et des écritures sur les produits en céramiques.
- Concevoir et produire des cadeaux en céramique de haute qualité pour les organisations et les entreprises.
- Offrir le sol comme matière première pour la céramique.
2.1.5 Résultats d’exploitation de la compagnie de 2015 à 2017
Tableau 2.1- Résultats d’exploitation de la société à responsabilitée limitée des céramiques de Song Hong de 2015 à 2017
3 Chiffre d’affaires net des ventes et des services
5 Bénéfice brut des ventes et des services
6 Chiffre d’affaires des activités financières
9 Bénéfice net des activités d'exploitation
(Source: Bureau de finance-comptabilité)
In 2015, the company's profitability remained low due to significant investments in high-cost equipment and office machinery However, following a period of stable operations, the after-tax profit surged to 11,854,418,070 dong in 2016, reflecting a remarkable 135% increase from the previous year In 2017, the revenue was relatively modest at 58,915,920 dong, representing a slight increase of 0.5% compared to 2016.
Situation de la gestion des stocks de compagnie à responsabilité limitée des céramiques de
2.2.1 La gestion des stocks physiques l’entreprise 2.2.1.1 Modèle de vérification des stocks
Song Hong Ceramic Limited Liability Company is a manufacturing enterprise that categorizes its warehouse inventory into two types: raw materials and finished goods.
According to management interview questions from Nguyen Van Tre, I am already familiar with the warehouse diagram of Song Hong Company The company designed the warehouse based on the following layout.
Figure 2.2- Schéma d’entrepôt de la société Song Hong
Bureau de la gestion d’entrepôt salle de distribution Zone D Entrée
The Song Hong company's warehouse is organized into four distinct zones: Zone A is designated for material storage, Zone B is dedicated to the production line, while finished products are housed in Zone C Finally, Zone D is utilized for inspecting, sorting, and distributing goods to the point of sale.
The company employs a frequent inventory verification method, allowing for continuous monitoring of stock levels to enhance economic efficiency This approach also reduces errors in inventory recording and management However, it places significant pressure on the accountant due to the increased daily record-keeping requirements.
2.2.1.2 Organisation de la gestion des stocks
Selon les questions d'entrevue personnel de l'entrepôt, il a dit:
L'organisation de gestion des stocks de l'entreprise Song Hong comprend la réception, l'expédition et la conservation des marchandises
At the purchasing stage, kaolin and clay are the primary raw materials used in ceramic production These materials must be imported, as local resources do not meet the required quantity and quality standards.
Cela a grandement affecté le cỏt du produit Par conséquent, l'entreprise est constamment à la recherche d'autres matériaux disponibles pour être en mesure de remplacer le kaolin et la gelée.
In stock insurance, the company has made significant investments in facilities to ensure material quality meets customer requirements It features a spacious 1,500 m² warehouse that is tall, clean, and dry, equipped with termite prevention measures and fire and explosion safety protocols.
Tableau 2.2 – Des conditions de température et d’humidité dans l’entrepôt de la société Température (00C) Humidité (%)
At the stage of utilization, the company continuously updates its mechanisms to ensure the effective implementation, calculation, and use of rational and efficient raw material sources in production.
The organization of goods dispatch at Song Hong's warehouse follows a specific process This process is outlined through a series of defined steps that ensure efficient handling and delivery of products.
- Étape 1: Establissement du bordereau de livraison
- Étape 2: Examiner le bordereau de livraison
- Étape 3: Examiner la quantité de stocks
Step 6: Exit Warehouse employees are responsible and possess professional knowledge; however, they often lack flexibility in utilizing information technology in their work.
2.2.2 Gestion des stocks 2.2.2.1 La situation de la gestion comptabilité de stock
Selon les questions d'entrevue gestionnaire d'entrepôt : Quelle est la méthode d'évaluation pour évaluer l'inventaire ? Il a dit :
Les stocks ont été évalué selon la méthode de calcul selon le prix d’achat réel.
The cost of raw materials includes actual purchase price, non-refundable taxes, transportation fees, loading and unloading costs, storage, insurance, and other inventory-related expenses The company utilizes the following formula to calculate these costs.
Prix à l'importation = valeur sur facture + cỏt d'achat - déductions
2.2.2.2 Gestion de l’économie des stocks
Basé sur la question d'entretien par gestionnaire d'entrepôt de Song Hong, il a dit:
L'entreprise utilise la méthode de Classification ABC pour la gestion des stocks En conséquence, l'entreprise classe des items en catégories A, B ou C
Items classified as A require stringent inventory control and should be stored in the safest areas with the most accurate sales forecasts Frequent replenishment, ideally on a weekly basis, is essential to prevent stockouts of these critical items, making it a top priority for the business.
Replenishment of C items occurs less frequently, following a typical stock rule that maintains only one unit available A new order is placed with the supplier only after a purchase has been made.
This approach leads to stockouts after each purchase, which is acceptable given that C items have low demand and a heightened risk of excessive storage costs For these C items, the focus should not be on how many units to stock, but rather on whether it is necessary to keep this item in inventory at all.
Les items B bénéficient d’un statut intermédiaire entre A et C L'un des aspects importants de la catégorie B est de surveiller leur passage potentiel à la catégorie A ou, au contraire, à la catégorie C.
Figuge 2.3 - La distribution des ventes de la société à responsabilitée limitée des céramiques de Song Hong
(Source: Bureau de finance-comptabilité)
Le graphique ci-dessus illustre la distribution des ventes annuelles de l'entreprise Les produits sont classộs en commenỗant par les volumes de vente les plus éleve.
Les 250 meilleurs produits (le top 15%) représentent 70% des ventes.
Les 400 produits suivants (les 25% suivants) représentent 20% des ventes.
Les 1050 produits les moins bons (les derniers 60%) représentent 10% des ventes.
Tableau 2.3 – Analyse de la situation des stocks
Montant % Montant % Montant % Montant Montant
(Source: Bureau de finance-comptabilité)
Based on the general analysis of the company's inventory, reserves reached 598 million in 2016, marking a 200% increase from 2015 In 2017, reserves further rose to 951 million, reflecting a 59.03% increase compared to 2016 This trend indicates that the company has opted to import more raw materials to swiftly meet production and operational demands, thereby avoiding shortages of essential resources.
The rapid growth of goods purchased in transit has been significant in recent years, rising from 96 million in 2015 to 231 million in 2016, a 2.4-fold increase This surge is driven by companies' need to import raw materials and machinery to enhance their competitiveness through increased productivity Consequently, the volume of goods purchased in transit contributes to the overall stock of supplies, ensuring timely availability to meet production demands.
Les stocks de la société ont également augmenté rapidement au cours des années En 2015, ils ont atteint 103 million, mais en 2017 ils étaient de 453 million.
Conclusion de l’État d’activité de la gestion des stocks de la compagnie à responsabilité limitée des céramiques de Song Hong
Song Hong is a leading company specializing in pottery technology investment in Bat Trang pottery village With a strong market reputation and a broad, stable customer base, the company adeptly navigates market fluctuations and adjusts its strategies accordingly.
L'entreprise explore et apprécie le partenaire devrait réduire le risque quelque peu.
La structure organisationnelle est claire, la division des parties sont logiques avec des départements complets.
L'entreprise a un personnel jeune, dynamique, enthousiaste La compagnie a une politique de bonne rémunération des employés: salaire, prime, subvention, raisonnable.
Inventory management is crucial for the company, which operates a large and secure warehouse located in the heart of Bat Trang This strategic location enhances traffic flow, facilitating efficient distribution of goods Proximity to the production area allows for immediate storage after manufacturing, significantly reducing transportation risks from the production site to the warehouse.
The company maintains strong relationships with its partners and suppliers, both domestically and internationally, ensuring a constant supply chain for its business operations This commitment guarantees that raw materials are consistently available for production, maximizing warehouse efficiency and minimizing storage costs.
The company has implemented technology in warehouse management, utilizing surveillance systems and computer-based product management, which saves time in tracking inventory movements This advancement significantly enhances the overall quality of warehouse management.
Limites : Il y a encore des points faibles de l'entreprise dans la formation des employés du stockage et l'application de l'informatique dans la gestion des stocks
Despite having a marketing department and conducting market research, the company has implemented a pricing policy that lacks reasonable promotion strategies As a result, the company's products struggle to sell, leading to an excess inventory This situation forces the company to incur significant expenses for inventory preservation and management.
The company has not implemented modern inventory management models, relying heavily on experience instead As a result, it lacks the most accurate forecasts for activities such as inventory turnover and demand planning.
- La quantité de marchandises à mettre dans chaque commande.
- Garantir des commandes à l'heur pour d'économiser le maximum du cỏt et sans interruption dans le processus de production.
The company's inventory management team primarily follows a traditional management style, lacking experience with technological models As a result, inventory forecasting remains slow, struggling to keep pace with the production department.
The influence of market mechanisms and economic changes has significantly impacted business activities Transitioning from a publicly funded enterprise operating under a subsidy model to one that functions within a market-driven framework is a crucial shift for the organization.
Par conséquent, le style de travail de l'entreprise ne correspond pas aux exigences énoncées.
Dans le secteur de fabrication et d’exploitation, l’entreprise a de nombreux concurrents dans le pays depuis longtemps La gestion de concurrence sur les prix est de plus en plus féroce.
PROPOSITIONS – RECOMMANDATIONS D’AMÉLIORER LA GESTION
Orientation des activités de la société dans l’avenir
The future of business transactions is evolving, with Chinese ceramics currently available in various markets However, these ceramics primarily dominate the low-cost segment, indicating a need for diversification and enhancement in quality to capture a broader audience.
Avec l'investissement et la stratégie de marketing, les produits céramiques des fabricants nationaux accélèrent pour gagner des parts de marché dans tous les segments.
The focus of the industry is on bilateral and multilateral trade agreements such as the TPP, Vietnam-Korea FTA, Vietnam-EU, and the agreements with Belarus, Kazakhstan, and Russia This presents an opportunity for pottery companies to enhance their exports of ceramics to international markets.
In recent years, Song Hong Company has achieved significant milestones in its production and operational activities Building on these successes, the company remains committed to pursuing its targeted objectives to achieve even greater accomplishments.
- Investir dans l’équipement pour moderniser les centres de production, la production en constante expansion.
- Renforcer l’esprit d’unité, l’esprit constructifs, l’enthousiasme,…
- Augmenter les revenus et améliorer la qualité de vie des employés.
- Rechercher et développer le marché de sortie pour le produit.
- Continuer de maintenir l’entreprise avec la consommation de produits.
- Crộer des emplois, accroợtre les revenus des fonctionnaires et des employộs du village Bat Trang.
- Créer de bonnes relations avec les pouvoirs publics, les fournisseurs, les clients.
- Participer à des activités de bienfaisance, protection de l'environnement.
Point de vue pour perfectionner de la gestion des stocks de l'entreprise
Inventory management is a crucial aspect of any business, significantly enhancing overall performance Effective stock management directly and indirectly influences the growth and development of the company.
Song Hong's inventory management encompasses both raw materials and finished products Effective quality management of these stocks is crucial for the company's success in the market.
- L'entreprise doit continuer à améliorer le système d'entrepôts de stocks, investir dans les équipements et les services pour le stockage des marchandises, de minimiser les impacts sur l'environnement.
- La société applique un système de gestion des stocks raisonnable pour faciliter le contrôle des stocks.
- Song Hong doit former les employộs sur la faỗon d'organiser et de gộrer les stocks.
- La société doit garantir de délai de livraison, et la qualité des produits pour améliorer la position sur le marché des affaires.
Propositions, recommandations d’améliorer les opérations de la gestion des stocks de la compagnie à responsabilité limitée céramiques de Song Hong
3.3.1 Propositions 3.3.1.1 Améliorer la qualité de préservation de stocks
Effective inventory management is essential for businesses, relying on experience while acknowledging its potential flaws To enhance accuracy, companies should implement the Economic Order Quantity (EOQ) model, which aids in forecasting the optimal order quantity This approach ensures timely deliveries, maximizes cost savings, and maintains uninterrupted production processes.
To optimize inventory management and ensure adequate production levels, businesses should categorize their products for easier handling Additionally, expanding the raw material storage system is essential Implementing a testing system along with temperature and humidity controls is also crucial for maintaining product quality.
- Mettre en place des départements spécialisés pour effectuer le contrôle de la qualité des matières premières
- Recruter une équipe de personnels possédant des connaissances, des compétences sur la vérification de la qualité des marchandises.
3.3.1.2 La recherche de nouveaux fournisseurs
The company should seek new suppliers, particularly local ones, to diversify its raw materials and reduce import costs This can be achieved by exploring trade fairs, exhibitions, and media to identify potential suppliers After identifying candidates, the company must select suppliers based on their pricing policies, promotional strategies, location, shipping methods, and the most cost-effective payment options.
3.3.1.3 Améliorer la qualité des ressources humaines dans la gestion des stocks
L'entreprise doit se concentrer sur le recrutement des ressources humaines.
Effective inventory management involves monitoring stock entries, exits, and overall warehouse management Companies should implement strategic solutions to optimize their inventory processes.
- Il faut ainsi recruter une équipe de personnels qui sont bien formés avec des expériences et des qualifications liées à la gestion des stocks
The company must regularly train its employees to address existing weaknesses in stock management and the application of IT in inventory control Therefore, implementing an IT training course is essential to enhance the skills of the workforce.
- Donner aux employés un bon environnement de travail, des opportunités et des conditions de développement.
Warehouse managers must effectively map their warehouses using a shelving system, organizing goods according to designated shelves and labeling them on the door When new products are introduced or changes occur, warehouse staff must promptly update the warehouse diagram, ensuring that the map clearly reflects the most recent update date.
To attract and retain talented employees, companies must implement reasonable policies such as biannual salary increases, organizing recreational activities, and providing holiday bonuses Additionally, fostering a professional work environment that encourages employee initiatives and promotes company loyalty is essential for long-term success.
3.3.1.4 Améliorer le département de marketing
Marketing indirectly influences inventory management by boosting sales, which in turn reduces stock levels and inventory costs Song Hong Company aims for high sales to ensure effective coordination between sales and marketing, as the list of potential clients is a key output of the marketing department In today's competitive landscape, collaboration between these two departments is essential to capitalize on business opportunities The marketing department must analyze market characteristics and customer needs Implementing these strategies can enhance overall business performance.
- Déterminer les paramètres globaux et classifier la structure des clients potentiels par les indicateurs socio-économiques: le sexe, l'âge, le revenu, la profession et le statut social.
- Étudier sur le comportement réaliste des clients: les habitudes de consommation des clients, des informations sur les achats d'échange et le processus d'achat.
- Étudier aussi le comportement mental des clients: motivation d'achat des consommateurs
- L'étude de marché vise à rassembler les informations nécessaires pour trouver de nouveaux marchés et exploiter les opportunités lorsqu'elles se présentent.
Le potentiel de l'entreprise est maximisé pour exploiter efficacement les opportunités commerciales sur le marché.
Market research plays a crucial role in gathering essential information for strategic planning and marketing initiatives, as well as for effective organization and implementation of inventory management.
- L'étude du marché fournit aux entreprises des informations pour éviter et réduire les risques dans la gestion des stocks.
3.3.2 Recommandations 3.3.2.1 Recommandations aux agences de l'État
The government should increase its budget and invest capital to scale up businesses and enhance infrastructure investments in the warehousing system Additionally, strengthening human resource training centers is essential to improve the quality of inventory maintenance.
The government establishes favorable conditions for exporting ceramics to foreign markets by offering preferential loans, tax incentives, and organizing fairs and competitions to introduce products This approach aims to expedite the sales process and help reduce inventory levels.
L'État doit investir dans des infrastructures telles que les routes, les ponts, etc, ce qui facilitera les entrées et les sorties de matières premières.
L'état favorise le développement de la technologie de l'information Cela facilitera l'application de la technologie de l'information à la gestion des stocks de l'entreprise.
Enhancing the investment environment is crucial for fostering and supporting developing businesses This involves creating favorable conditions for companies through streamlined administrative procedures and ensuring stable land availability for production facilities and warehouses to safeguard assets.
Continuing to refine the legal framework is essential for enhancing efficiency and ensuring harmony among implemented policies Strengthening the enforcement of laws aimed at fostering a perfect competitive environment for businesses is crucial for promoting fair competition and economic growth.
The inter-branch management policy, in conjunction with territorial management, should enhance the active role of local administrations, social organizations, and professional bodies This approach aims to ensure unified management across various sectors, including industry, commerce, agriculture, tourism, and the environment.
The economy of our country is increasingly integrating into the global economy, necessitating significant changes to various mechanisms and administrative procedures Businesses must establish mutual support and connections through cooperative mechanisms within business associations It is essential for professional associations in Vietnam to swiftly enhance their operational frameworks and continually improve their roles to elevate the activities of the association to new heights.