- Dam bao 100% cac chi tieu m8i twang trong phgm vi cho phep, theo qui (lath cita phip lust Thuang xuyen to chat cac hogt dOng thuc hien tiett kiem ning Krung,
F: Chi phi giao dich mei Ian mua hoac bin cluing khoin Gith han teen: G t = Gd d
3.2.3 Chu trong cong tic gutin I) hang tin kho
Luang hang Mn kho cua cong ty trong giai doin 2011 — 2013 luon b mac cao (khoing 65% trong ca tau van Itru dOng) khien cic chi phi lien quan den kho bii ctia Gong ty phit sinh khi nhieu nhu: chi phi bec xep, bio hiem, chi phi do giim gii trj hang hod trong qui trinh dg trim, chi phi hao hut, mat mat, chi phi bao quin,... fling Mn kho Mn Ong vii Ichei Itrong Ian can IN& cho khi ding thanh Min nhanh cua cong ty giim silt. Them vio de, yang quay Wing Mn kho chain g6p phi:ft khien cho vOng quay lien dai, inh huoing den hieu qui kinh doanh chung cua toil' cong ty. Vi v3y, nghien dm, loa chon phucmg phip quim 15/ hang ten kho met cich thich hop li ding viec ma cong ty can thoc hien trong thbi gian tat. DE quin ly chat the hang Mn kho, cong ty co the:
—Tim kiem them del tic cung dip nguyen vet lieu chAt Itroing cao trong mac, trinh rid ro ve gii ngoii to cling nhu thai gian luu tat hang qui
—Xic djnh mirc tieu hao nguyen vet lieu cho met Icy sin xuat nhim kiem soft chi phi, ning cao hieu qua sir dung tai sin trong cong ty.
—Theo del so bi'en Ong dm thj trubng nguyen v#t lieu, do Joan xu the bi'en dOng cua thj trueing, tinh hinh cung - cao de c6 the xic djnh lucmg Mn kho tei uu. Tay dac diem host dOng sin xuit kinh doanh va d#c tinh cba hang ton kho ma mei cong ty
c6 the lira chan cho minh nhtkng me hinh xac dinh Luang hang ten kho tei tru khac nhau nhu mO hinh EOQ hay JIT. Doi vai cong ty duge nhu cong ty c6 phin thuong mai Dirge vat toy to Ha NOi thi mo hinh EOQ nhu da trinh bay a chucmg 1 se phd hap nhat de dam bao host dOng san xuat kinh doanh clan ra thtrtmg xuyen, lien tuc, giam bat lucmg hang hem it Clang.
Theo mo hinh nay mire der tilt hit uu la :
Q* 112xDxc2 Trong do:
Q*: Mirc du trEr tOi tru
D: toan b0 ltrang hang hoa can sir dung
C2: chi phi mei ten dat hang (chi phi quart 15, giao dich In chuyen hang hoa). Cl: chi phi luu kho don vi hang hoa (chi phi bilk xtp, bao hiem, bao
De ap dung doge m8 hinh EOQ to an thOng tut& Mang gia dinh sau: 1.Nhu eau hang tin kho la deu don.
2. Gia mua hang mei lin la bang nhau. 3. Khong co yku to chiet khiu thuong mai. 4. Khong tinh den du tr8 an toan.
Gia sir tong nhu eau tieu thy hang X trong nam ciut cong ty ce phart thuong mai Dirge vat to y to Ha NOi la 8000 don vi (don vi a day co the la chiec, met lchoi, kg...), chi phi cho moi lin at hang la 2 trieu ding, chi phi lint kho la 1 UFO ding/don vi. Luang tin kho cho hang Ma X tei tru cho cong ty dirge xac dinh:
12*8.000*2
Q*- 1 178,88 (don vi)
Nhu vay, trong narn doanh nghiep se phai Icy ket hqp ding mua hang
178,88 360
=44,72 lan va khoang each gift cac lin giao hang
44,72 — 8,05 ngitY
— Thuting xuyen kiem ke hang him dinh ky nham xac dinh lugng hang has tren thuc to trong kho vai tren giay to, se sach co trimg khOp nhau khong, tranh tinh trong hang hoa, vat to bi hong hoc, hao mon, giant gia tri sir dung trong kho, ginp cho hang hem, thimh phim dirge Ian chuyen lien We, tan han.