Do an Mo Hinh Ton Kho

8/6/2019 Do an Mo Hinh Ton Kho

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Thit lp m hnh qun tr hng tn kho

DANH SCH CC BNG

DANH SCH BIU DANH MC VIT TT

Ti liu tham kho ................................................................................................ 1S 5.1: Quy trnh qun tr hng tn kho ........................................................39

S 5.2: S thit lp m hnh qun tr hng tn kho ......................................53

Ti liu tham kho

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Chng 1: M U

Khi nghin cu xong chng ny, chng ta s bit c nhng ni dung sc gii thiu trong ti, n c tm quan trng nh th no? Bn cnh gip

ngi c c mt ci nhn khi qut u tin v mc tiu m ngi nghin cuhng n, cng nh gii hn phm vi cng nhng phng php nghin cu sc thc hin. y l vic u tin quan trng m ngi c cn nm lm c stm hiu ti.

1.1. L do chn ti

Bt k mt doanh nghip sn xut kinh doanh no, m bo cho qu trnhsn xut kinh doanh din ra bnh thng v lin tc th iu i hi mt lng hngtn kho nht nh. Bi tn kho c xem nh l ming m an ton gia cung ngv sn xut.

Thng th gi tr hng tn kho chim khong 40% tng gi tr ti sn cadoanh nghip. Do nh qun tr phi kim sot lng tn kho tht cn thn thngqua vic xem xt lng tn kho c hp l vi doanh thu, liu doanh s bn hng cst gim nu khng c lng tn kho hp l, cng nh cc bin php cn thit nng hoc gim lng hng tn kho. V nu tn kho vi s lng qu nh hay quln u khng t hiu qu ti u. Tn kho cao s lm tng chi ph u t, nhng nli biu hin s sn sng cho sn xut hoc p ng nhu cu khch hng. Tn khothp s lm gim chi ph u t nhng s tn km trong vic t hng, thit t snxut, b l c hi thu li nhun.

Vy tn kho bao nhiu l hp l? y lun l mt vn i vi doanhnghip. Lm th no xc nh mc tn kho ti u vi chi ph tn kho thp nht?

Nhn thc c tm quan trng ca vn ny nn ti chn ti THITLP M HNH QUN TR HNG TN KHO TI X NGHIP CH BINLNG THC 1 TRC THUC CNG TY XUT NHP KHU AN GIANG(ANGIMEX). Qua ti ny, ti s c c hi p dng cc l thuyt hc vo iukin kinh doanh thc t, rt ra nhng kin thc cn thit trong qun tr tn khoem vn dng vo thc tin mt cch tt nht.

1.2. Mc tiu nghin cu

Thng qua vic nghin cu ti ny, ti mun tm hiu r hn v cng tcqun l hng tn kho ti X nghip. Vn dng nhng kin thc hc c trn l

thuyt vo thc t, xem gia l thuyt v thc tin c s khc nhau nh th no.T tm ra m hnh qun tr hng tn kho ti u gp phn lm gim chi ph tn khocho doanh nghip, cng nh nng cao hiu qu trong vic qun l hng tn kho.

1.3. Phng php nghin cu

1.3.1. Phng php thu thp s liu

- S liu s cp: thu thp bng cch phng vn trc tip cc nhn vin trong Xnghip. Trc tip n mt vi kho ca X nghip quan st, tm hiu tnh hnh thc t.

- S liu th cp:

+ Tham kho sch bo, ti liu c lin quan n ti nghin cu.

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+ Thu thp s liu thc t ti t k ton ca X nghip, phng k ton caCng ty.

1.3.2. Phng php x l s liu

Tng hp, so snh v phn tch cc s liu thu thp c.

1.4. Phm vi nghin cuX nghip chuyn v ch bin go xut khu, trong c hai loi tn kho chnh

l: tn kho go hng ha (go mua vo) v go thnh phm. Hai loi ny khng c skhc bit ln v cht v u c phn quan trng nh nhau. V vy nm bao quttnh hnh tn kho ca X nghip ti s nghin cu v qun tr tn kho cho c hailoi trn.

1.5. Ni dung nghin cu

- S lc v kt qu hot ng kinh doanh ca X nghip qua 2 nm.

- Phn tch bin ng gi mua go nguyn liu qua 3 nm.

- Phn tch mt vi ch tiu tn kho c lin quan.

- Tm hiu v cng tc qun l hng tn kho ti X nghip.

- Xy dng m hnh qun tr hng tn kho.

Tm li: Qua chng ny ngi c c th hiu vn m ti s nghin cutrong ti l tm hiu v quy trnh qun l hng tn kho t thit lp m hnhqun tr hng tn kho ti X nghip. C th ni mc tiu ca ti l tip cn cng tcqun l thc t, vn dng l thuyt hc vo iu kn thc tin. iu ny s gipti nng cao c cc k nng cn thit, tip cn c vi phng php nghin cukhoa hc lm tin cho cng vic sau ny. Mc d phm vi nghin cu y ch

gi gn trong mt hng go ti X nghip, nhng s c rt nhiu vn m ta cn cphng php thu thp v x l s liu thch hp.

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Chng 2: C S L LUN

hiu c th no l qun tr hng tn kho, cng nh cc khi nim, cclun im c lin quan n hng tn kho. Chng ta cn tm hiu cc c s l thuytv tn kho, qun tr tn kho. t c mt s hiu bit chung bao qut v nhng

g s c cp n trong ti, lm c s nh gi thc trng v rt ra cc ktlun sau ny.

2.1. Cc khi nim

2.1.1. Hng tn kho

Hng tn kho l ngun vt lc nhm p ng nhu cu sn xut v tiu th snphm hin ti v trong tng lai.

2.1.2. Tn kho trung bnhTrong qu trnh s dng hng tn kho, hng trong kho c lc cao, lc thp,

n gin trong vic tnh chi ph tn kho, ngi ta s dng tn kho trung bnh(TKTB).

TKTB =

2.1.3. im t hng li (R)

im t hng li c xem nh l mc tn kho m ti thc hin mtn t hng k tip.

R = d.L

d: Nhu cu s dng hng tn kho trong mt ngy

L: Thi gian chun b giao nhn hng

2.2. Cc loi hng tn kho

Cc doanh nghip sn xut thng c ba loi hng tn kho ng vi ba giaion khc nhau ca mt qu trnh sn xut:

- Tn kho nguyn vt liu

- Tn kho sn phm d dang

- Tn kho thnh phm

2.2.1. Tn kho nguyn vt liu

Tn kho nguyn vt liu bao gm cc chng loi hng m mt doanh nghipmua s dng trong qu trnh sn xut ca mnh. N c th bao gm cc nguynvt liu c bn (v d nh st qung c dng lm nguyn vt liu th sn xutthp), bn thnh phm (v d nh chp b nh dng lp rp my vi tnh), hoc chai. Vic duy tr mt lng hng tn kho thch hp s mang li cho doanh nghip sthun li trong hot ng mua vt t v hot ng sn xut. c bit b phn cungng vt t s c li khi c th mua mt s lng ln v c hng gi chit khu t

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cc nh cung cp. Ngoi ra, khi doanh nghip d on rng trong tng lai gi cnguyn vt liu s tng hay mt loi nguyn vt liu no khan him, hoc c hai,th vic lu gi mt s lng hng tn kho ln s m bo cho doanh nghip lunc cung ng y kp thi vi chi ph n nh.

B phn sn xut trong vic thc hin cc k hoch sn xut cng nh s dnghiu qu cc phng tin sn xut v nhn lc ca mnh cng cn mt s lng hngtn kho lun c sn thch hp. Do vy chng ta c th hiu c l ti sao cc b

phn sn xut v cung ng vt t trong cc doanh nghip lun mun duy tr mt slng ln hng tn kho nguyn vt liu.

2.2.2. Tn kho sn phm d dang

Tn kho cc sn phm d dang bao gm tt c cc mt hng m hin ang cnnm ti mt cng on (nh lp rp hoc sn); sn phm d dang c th ang nmtrung chuyn gia cc cng on, hoc c th ang c ct gi ti mt ni no ,ch bc tip theo trong qu trnh sn xut.

Tn tr sn phm d dang l mt phn tt yu ca h thng sn xut cng nghhin i. Bi v n s mang li cho mi cng on trong qu trnh sn xut mt mc c lp no . Thm vo sn phm d dang s gip lp k hoch sn xuthiu qu cho tng cng on v ti thiu ha chi ph pht sinh do ngng tr sn xuthay c thi gian nhn ri.

2.2.3. Tn kho thnh phm

Tn kho thnh phm bao gm nhng sn phm hon thnh chu k sn xutca mnh v ang nm ch tiu th. Ngoi tr cc thit b c qui m ln, cn li ccsn phm tiu dng v cc sn phm cng nghip u c sn xut hng lot v tntr trong kho nhm p ng mc tiu th d kin trong tng lai.

Vic tn tr mt lng thnh phm tn kho mang li li ch cho c hai bphn sn xut v b phn marketing ca mt doanh nghip. Di gc ca b phnmarketing, vi mc tiu th trong tng lai c d kin khng chc chn, tn khothnh phm vi s lng ln s p ng nhanh chng bt k mt nhu cu tiu thno trong tng lai, ng thi ti thiu ha thit hi v mt doanh s bn do khng chng giao hay thit hi v mt uy tn do chm tr trong giao hng khi hng trong khoht. Di gc ca nh sn xut th vic duy tr mt lng ln thnh phm tn khocho php cc loi sn phm c sn xut vi s lng ln, v iu ny gip gimchi ph sn xut trn mt n v sn phm do chi ph c nh c phn b trn slng ln n v sn phm c sn xut ra.

2.3. Mc tiu qun tr tn khoMc tiu qun tr tn kho l gi mc tn kho p ng yu cu khch hng

vi chi ph hiu qu nht.

2.4. Mc ch qun tr tn kho

Mc ch qun tr tn kho l xc nh lng tn kho cn lu gi, bao gi thng v bao gi b sung.

2.5. Chc nng qun tr tn kho

2.5.1. Chc nng lin kt

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Chc nng lin kt ch yu ca qun tr tn kho l lin kt gia qu trnh snxut v cung ng.

Khi cung v cu ca mt loi hng tn kho no khng u n gia cc thik th vic duy tr thng xuyn mt lng tn kho nhm tch ly cho thi k caoim l mt vn ht sc cn thit.

Thc hin tt chc nng lin kt nhm m bo sn xut lin tc, trnh s thiuht gy lng ph trong sn xut.

2.5.2. Chc nng ngn nga tc ng ca lm pht

Mt doanh nghip nu bit trc tnh hnh tng gi nguyn vt liu hay hngha, h c th d tr tn kho tit kim chi ph. Nh vy tn kho s l mt hotng u t tt, l d nhin khi thc hin hot ng tn kho chng ta phi xem xtn chi ph v ri ro ca n c th xy ra trong qu trnh tin hnh tn kho.

2.5.3. Chc nng khu tr theo s lng

Mt chc nng kh quan trng ca qun tr tn kho l khu tr theo s lng.Rt nhiu nh cung ng sn sng chp nhn khu tr cho nhng n hng c slng ln. Vic mua hng vi s lng ln c th a n vic gim ph tn snxut, tuy nhin mua hng vi s lng ln s chu chi ph tn tr cao do trongqun tr tn kho ngi ta cn phi xc nh mt lng hng ti u hng c gikhu tr, m d b tn tr tng khng ng k.

2.6. Cc chi ph lin quan n tn kho

Bn loi chi ph c bn lin quan n tn kho l chi ph tn tr, chi ph thng, chi ph thiu ht v chi ph mua hng.

2.6.1. Chi ph tn tr (Ctt)

Bao gm cc chi ph lin quan n tn tr hng tn kho, ph thuc vo mclu gi v thi gian lu gi. Chi ph ny c th thng k theo bng di y:

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Nhm chi phT l vi gi tr tn

kho

1. Chi ph v nh ca hoc kho hng:

- Tin thu hoc khu hao nh ca- Chi ph hot ng vn hng khng

- Thu nh t

- Bo him nh ca, kho hng

2. Chi ph s dng, thit b, phng tin:

- Tin thu hoc khu hao thit b dng c

- Nng lng

- Chi ph vn hnh thit b

3. Chi ph v nhn lc cho hot ng gim st qun l

4. Ph tn cho vic u t vo hng tn kho :

- Ph tn hng vic vay mn

- Thu nh vo hng tn kho

- Bo him cho hng tn kho

5. Thit hi ca hng tn kho do mt mt h hng khng sdng c.

Chim 3 - 10%

Chim t 1 - 3,5%

Chim t 3 - 5%

Chim t 6 - 24%

Chim t 2 - 5%

T l tng loi chi ph tin ch c ngha tng i, chng l thuc vo tngloi doanh nghip, a im phn b, t l li hin ti. Thng thng mt t l phtn tr hng nm xp x 40% gi tr hng tn kho. Chi ph tn tr c biu din

bng chi ph bng tin lu gi mt n v sn phm trong mt thi k (thng,nm) hoc bng mt t l phn trm so vi gi tr tn kho.

Ctt = Tn kho trung bnh Chi ph cho mt n v hng tn kho

QTB H

H = I * P (P: n gi hng tn kho)

T l chi ph hng tn kho trong mt nm so vi gi tr hng tn kho.

I =

2.6.2. Chi ph t hng (Ch)

Lin quan n cc tc v b sung lng hng tn kho, thng khng ph thucc n hng v biu th bng s tin cho mi n hng. Mt s thnh phn chi ph cth k n nh sau:

- Chi ph cho vic tm kim ngun hng (chi ph giao dch).

- Chi ph hot ng cho trm thu mua hay vn phng i din.

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- Chi ph cho ngi mi gii.

- Chi ph cho vic giao tip k kt cc hp ng kinh t.

- Chi ph vn chuyn v giao nhn.

- Kim tra.

- Bc xp, lu kho.

- K ton, kim ton....

Chi ph t hng bin i theo s lng n hng, chi ph ny tri chiu vi chiph tn tr: t n hng, tc chi ph t hng thp th s lng hng cho mi nhng cao tc chi ph lu tr trong mt n v thi on s cao.

Ch = S ln t hng trong mt nm x Chi ph mt ln t hng

2.6.3. Chi ph thiu ht

Xut hin khi nhu cu khng c p ng v khng tn kho. V d khi

nguyn vt liu trong kho ht th chi ph thit hi do kho khng c nguyn vt liu sbao gm chi ph t hng khn cp v chi ph ngng tr sn xut. Khi hng tn khosn phm d dang ht th doanh nghip s b thit hi do k hoch sn xut b thayi v cng c th l nguyn nhn gy ra nhng thit hi do sn xut b ngng trv pht sinh chi ph. Cui cng khi hng tn kho ht i vi thnh phm c th gynn hu qu l li nhun b mt trong ngn hn khi khch hng quyt nh mua sn

phm t nhng doanh nghip i th v gy nn nhng mt mt tim nng trong dihn khi khch hng t hng t nhng doanh nghip khc trong tng lai.

Nh vy chi ph t hng, chi ph thiu ht quan h tri chiu vi chi ph lugi. Tn kho ln s lm gim nguy c thiu ht nhng lm tng chi ph cho hng tn

kho.2.6.4. Chi ph mua hng (Cmh)

L chi ph c tnh t khi lng hng ca n hng v gi mua mt n v.Thng thng chi ph mua hng khng nh hng n vic la chn n m hnh tnkho, tr m hnh khu tr theo sn lng.

Cmh = Tng nhu cu hng tn kho trong mt nm x n gi hng tn kho

C hai loi n gi:

- i vi hng tn kho mua ngoi: n gi l gi mua

- i vi hng tn kho t sn xut : n gi l chi ph sn xutGi Chtk- Tng chi ph v hng tn kho trong mt nm

Chtk= Ctt + Ch +Cmh

Chng ta cn phn bit hai thut ng: chi ph tn kho v chi ph v hng tnkho.

- Tng chi ph tn kho bao gm: chi ph tn tr + chi ph t hng + chi phthiu ht.

- Tng chi ph ca hng tn kho bao gm: chi ph tn tr + chi ph t hng+ chi ph mua hng.

2.7. Cc h thng kim sot hng tn kho

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2.7.1. H thng tn kho lin tc

Trong h thng ny, mc tn kho ca mi loi hng c theo di lin tc. Btk mt hot ng xut nhp no cng c ghi chp v cp nht. Khi lng tn khogim xung n mt mc n nh trc, n t hng b sung vi mt s lng nhtnh s c pht hnh bo m chi ph tn kho l thp nht.

u im ca h thng ny l nh qun l lun nm c trng thi tn kho bt k thi im no, nn p dng rt tt cho cc loi hng quan trng nh nguynliu th, chi tit ph tng thay th. Tuy nhin cng cn lu chi ph cho vic gimst l khng nh.

2.7.2. H thng tn kho nh k

Lng tn kho hin c c xc nh bng cch kim k ti mt thi im xcnh trc. Sau mt khong thi gian nht nh, c th l tun, thng hoc qu. Ktqu kim k l cn c a ra cc n nhp hng cho hot ng ca k ti.

u im ca h thng l t tn cng sc cho vic ghi chp, kim sot. Nhngnhc im ca n cng chnh y: vic khng kim sot lin tc lm cho lnghng t cho h thng ny thng phi ln hn v phi chng thiu ht khi xut hincc nhu cu bt thng.

2.7.3. H thng tn kho phn loi ABC

H thng ny phn loi hng tn kho theo gi tr ca n i vi cng ty, c thc n hng ngn vt phm c nhu cu c lp cn c lu gi cho hot ng snxut kinh doanh ca cng ty. Vic theo di tn kho tt c vi mc quan tm nhnhau s khng hp l khi c cc loi hng chim t l rt nh v s lng nhng rtln v gi tr. Phn loi xp hng hng tn kho theo cc loi ABC c mc kimsot tng ng l hp l v thng c tin hnh theo cc bc sau:

- Xc nh gi tr nhu cu hng nm ca mt loi hng bng cch nhnlng nhu cu vi n gi. Sau xp th t cc loi hng gim dn theo gi tr ny:10% u danh sch s l cc loi hng tn kho loi A, 30% tip theo l loi B v60% cn li l loi C.

- Bc k, xc nh mc kim sot tn kho cho mi loi A, B, C. Loi Ac theo di c bit v chim gi tr ln, vy lng tn kho phi thp nht c th.Cn phi tnh ton chnh xc d bo v ghi chp chi tit trng thi tn kho. Cc chnhsch tn kho phi c xc nh tng ng. Cc hng loi B v C khng nht thit

phi c gim st cht ch, lng tn kho c th cho php rng ri hn, thm chc th p dng gim st theo chu k, nht l i vi loi C.

V d:

B phn bo tr trong mt nh my chu trch nhim duy tr mt lng phtng thay th cho cc thit b. Lng, gi tr v chng loi ph tng s dng hngnm nh bng di. Bn hy gip b phn ny phn loi tn kho theo ABC.

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Gii:

Xc nh gi tr cc loi ph tng s dng hng nm v tnh cc t l, ta cbng sau:

Ph tng GiSL dng

hngnm

Gi trT l gi

trT l SL

Tch lySL

9

8

2

510

320

350

60

50

40

30.600

16.000

14.000

35,8%

18,7%

16,%

6,0%

5,0%

4,0%

6,0%

11,0%

15,0%

1

4

3

60

80

30

90

60

130

5.400

4.800

3.900

6,3%

5,6%

4,6%

9,0%

6,0%

13,0%

24,0%

30,0%

43,0%

6

5

10

7

20

30

20

10

180

100

120

170

3.600

3.000

2.400

1.700

4,2%

3,5%

2,8%

2,0%

18,0%

10,0%

12,0%

17,0%

61,0%

71,0%

83,0%

100,0%

Nh vy c th phn nhm ABC nh sau:

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Ph tng Gi S lng dng hng nm

1

23

4

5

6

7

8

9

10

60

35030

80

30

20

10

320

510

20

90

40130

60

100

180

170

50

60

120


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Nhm Ph tng T l gi tr T l SL

A

B

C

9,8,2

1,4,3

6,5,7,10

71,0%

16,5%

12,5%

15%

25%

60%

2.8. Cc ch tiu lin quan n hng tn kho

2.8.1. Ch tiu p ng nhu cu sn xut v nhu cu t hng

* T l (%) cc n hng kh thi

= 100 - x 100

* T l (%) cc n v hng kh thi

= 100 - x 100

2.8.2. Ch tiu nh gi trnh qun tr tn kho

Chi ph

* hng nm = x

cho t hng

* Chi ph thc hin tn kho = Tt c nhng chi ph lin quan ti victr hng tn kho

* S vng quay ca hng tn kho =

Trong :

* Tr gi hng tn kho bnh qun

=

H s ny cho ta bit trong k hng tn kho quay c my vng.

* Thi hn hng tn kho bnh qun =

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S lng cc n hng khng hon thnh

S lng cc n hng c nhu cu

Lng hng tiu th trong mt thi k

Nhu cu trong mt thi k

Tng nhu cu

S lng n v hng ca mi n hng

Chi ph cho

mi n hng

Tr gi vn ca hng xut bn

Tr gi hng tn kho bnh qun

Tr gi hng tn kho u k + tr gi hng tn kho cui k

2

S ngy trong k

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Ch tiu ny cho bit s ngy hng tn kho chuyn thnh doanh thu (s ngyhng tn kho nm trong kho l bao nhiu ngy).

Nu thi hn hng tn kho bnh qun tng th ri ro v ti chnh cng tng, l do: hng tn kho chm lun chuyn nn kh nng sinh li gim. Mt khc, thigian hng tn kho bnh qun tng s phi tng chi ph bo qun, tng chi ph ti chnhnu nh hng tn kho c ti tr bng vn vay, c ngha thi hn hng tn kho bnhqun tng s lm gim kh nng sinh li, tng tn tht ti chnh cho doanh nghip,tc l ri ro ti chnh tng v ngc li. Tuy nhin, trong trng hp h s quayvng hng tn kho gim, thi gian hng tn kho bnh qun tng cng cn xem xtnguyn nhn ca n. Chng hn doanh nghip bit trc gi nguyn vt liu trongtng lai s tng hoc c gin on trong vic cung cp nguyn vt liu, t doanhnghip quyt nh tng d tr nguyn vt liu, hay doanh nghip bit trc gi bnsn phm s tng m quyt nh gim bn ra, lm d tr thnh phm tng. Trongnhng trng hp doanh nghip mong i chnh lch gi cao hn b pnhng ri ro do tng thi hn d tr.

* T l hng tn kho so vi doanh thu =

2.9. M hnh tn kho POQ (M hnh sn lng t hng theo sn xut)

Khi nghin cu v cc m hnh tn kho chng ta cn gii p hai cu hi trngtm l:

- Lng hng cho mi n hng l bao nhiu?

- Khi no th tin hnh t hng?

Trong m hnh EOQ chng ta gi nh ton b lng hng ca mt nhng c nhn ngay trong mt chuyn hng. Tuy nhin c nhng trng hp doanhnghip s nhn hng dn dn trong mt thi gian nht nh. Trong trng hp nhth chng ta phi tm kim mt m hnh t hng khc vi EOQ.

M hnh POQ s c p dng trong trng hp lng hng c a n mtcch lin tc, hng c tch ly dn trong mt thi k sau khi n t hng c kkt.

M hnh mi ny cng c p dng khi nhng sn phm va c sn xutva bn ra mt cch ng thi. Trong nhng trng hp nh th chng ta phi quantm n mc sn xut hng ngy ca nh sn xut v cung ng.

V m hnh ny c bit phc v thch hp cho hot ng sn xut kinh doanhca ngi t hng nn n c gi l: M hnh sn lng t hng theo sn xut.

M hnh tn kho ny c xy dng da trn cc gi nh sau:

- Nhu cu phi bit trc v khng thay i.

- Phi bit trc thi gian k t khi t hng cho n khi nhn hng v thigian khng thay i.

- Sn lng ca mt n hng thc hin trong nhiu chuyn hng v hontt sau khong thi gian t.

- Khng tin hnh khu tr theo sn lng.

Trang 12

Tr gi hng tn kho

Doanh thu


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- Ch c duy nht hai loi chi ph bin i l chi ph t hng v chi ph tntr (holding costs).

- S thiu ht trong kho hon ton khng xy ra nu nh n hng cthc hin ng thi gian.

M hnh ny cc gi thit khc ging nh m hnh EOQ, im khc bit duynht l hng c a n lm nhiu chuyn.

Nu ta gi:

Q L sn lng ca n hng

H Chi ph tn tr cho mt n v tn kho mi nm

S Chi ph t hng

D Nhu cu hng nm ca hng tn kho

P Mc sn xut (cng l mc cung ng hng ngy)

d Nhu cu s dng hng ngyt di ca thi k sn xut to s lng cho n hng (thi gian

cung cp s lng n hng)

M hnh POQ c dng nh sau:

Chng ta bit rng:

=

Mc tn kho trung bnh =

C ngha:

Trang 13

t t

T

Q*

T

Chi phtn tr hng

nm

Mc tn khotrung bnh

Chi ph tn trmi n v tnkho trong nm

Mc tn kho ti a

2


14/62


=

Trong m hnh ny:

=

Vy:

Mc tn kho ti a = P.t d.t

Mt khc chng ta li c: Q = P.t (sn lng mt n hng bng tch s ca sngy cung ng vi lng cung ng trong mi ngy).

T chng ta suy ra: t =P

Q

Chng ta th vo biu thc tnh mc tn kho ti a v s c:

Mc tn kho ti a = P.P

Q d.

P

Q

Mc tn kho ti a = Q.

P

d1

Nh trnh by trn chng ta c th tnh chi ph tn tr hng nm (bng tchs ca mc tn kho ti a chia 2 v nhn vi chi ph tn tr cho mt n v hngtrong nm) nh sau:

Chi ph tn tr hng nm =

P

d1

tm c sn lng ti u chng ta cho:

Chi ph tn tr hng nm = Chi ph t hng hng nm

C ngha:

P

d1 . =

Q

D. S

Q* =

Pd

1H

DS2

Tm li: Qua chng ny ti pht tho c nhng ng nt c bn utin ca bc tranh chung v hng tn kho: cc khi nim c lin quan, cc loi hngtn kho, mc ch chc nng ca qun tr tn kho, cc h thng kim sot hng tnkho cng nh cc ch tiu tn kho c lin quan. c bit l cc chi ph v tn kho vm hnh tn kho POQ lm c s nn tng cho vic thit lp m hnh qun tr hngtn kho sau ny.

Trang 14

Tng s n vhng c cung ng

trong thi gian t

Tng s n v hngc s dng trong

thi gian tMc tn

kho ti a

HQ

2

Q*

2H

Chi phtn tr hng

nm

Chi ph tn trmi n v tnkho trong nm

Mc tn kho ti a

2


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Chng 3: GII THIU V X NGHIP CHBIN LNG THC 1 TRC THUC CNG TY

XUT NHP KHU AN GIANG (ANGIMEX)

S tht kh thuyt phc nu chng ta ni rng thit lp m hnh qun tr hngtn kho ti mt n v, c s no m li khng c cht thng tin g v n v .Chng hn nh: lch s hnh thnh, ngnh ngh, mi trng kinh doanh, c cu tchc ca n v . Bi v y l cu ni u tin gip ngi c, ngi nghincu hiu c c im tnh hnh ca doanh nghip. iu ny l rt cn thit v rtc ch n vn nghin cu sau ny.

3.1. Khi qut v Cng ty

3.1.1. Lch s hnh thnh v qu trnh pht trin

Cng ty Xut Nhp Khu An Giang vit tt l Angimex (An Giang ImportExport Company). c thnh lp vo ngy 23/07/1976 do ch tch tnh Trn TnThi k theo quyt nh s 73/Q - 76 v chnh thc i vo hot ng vo thng09/1976 vi s vn ban u 5.000 triu ng.

Tn ban u ca Cng ty l Cng ty Ngoi Thng An Giang, tri qua nhiunm vi s bin ng ca nn kinh t t nc cng nh tnh cht hot ng caCng ty, Cng ty c nhng tn gi khc nhau:

Ngy 31/12/1979 Cng ty Ngoi Thng An Giang i thnh Lin HipCng ty Xut Nhp Khu Tnh An Giang theo quyt nh s 422/Q/UB caUBND Tnh.

V n nm 1989 do yu cu t chc li ngnh ngoi thng nn ithnh Cng ty Xut Nhp Khu An Giang.

T nhng ngy mi thnh lp, vi qui m v phm vi hot ng cn rt nh,n nay Angimex th hin c l mt trong nhng doanh nghip hng u catnh An Giang, chuyn lnh vc ch bin lng thc, nng sn xut khu v cc hotng dch v, kinh doanh thng mi. c bit nm 1998 c B Thng Mi cpgiy php xut nhp khu trc tip to cho Angimex c c nhng thun litrong vic duy tr v m rng th trng trong v ngoi nc, song song vi victng cng pht trin i tc u t, m rng hot ng lin doanh - lin kt vi ccCng ty nc ngoi nh: ANGIMEX - KITOKU (Nht Bn), ANGIMEX -

VIETSING (Hng Kng)... nhiu nm nay u c hiu qu tt.n nay tri qua 30 nm trong qu trnh hot ng, Angimex th hin c

l mt trong nhng doanh nghip hng u ca tnh An Giang v l mt trong top 5doanh nghip ng u v lnh vc kinh doanh go trong c nc. Trong qu II nm2007, Cng ty s chuyn i sang Cng ty c phn.

Hin nay Cng ty xy dng thm nhiu X nghip ch bin, ca hng, kho,trm, cc phng ban nghip v vi i ng nhn vin giu kinh nghim v ti nng.

Tr s chnh ca Cng ty t ti: 01 - Ng Gia T - M Long Tp LongXuyn - An Giang.

3.1.2. Lnh vc kinh doanh ch yu

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Cng ty Angimex chuyn v lnh vc ch bin lng thc, nng sn xut khuv cc hot ng dch v, kinh doanh thng mi dch v.

Xut khu: Angimex c nng lc sn xut 350.000 tn go/nm vi hthng cc nh my ch bin lng thc c phn b ti cc vng nguyn liu trngim, giao thng thun li, sc cha kho trn 70.000 tn v h thng my xay xt,lau bng go hin i, cht lng sn phm c qun l theo tiu chun ISO9001:2000. Mi nm Cng ty xut khu t 300.000 350.000 tn go cc loi sangcc th trng nh: Singapore, Malaysia, Philippines, Indonesia, Africa, Iran, Iraq,Cuba, Hongkong, Cambodia

Nhp khu: cc thit b, vt t nng nghip, phn bn v hng tiu dngthit yu khc.

Thng mi: Cng ty c h thng cc ca hng thng mi - dch v,siu th, i l kinh doanh a dng sn phm ca cc nh sn xut trong v ngoinc nh: hng gia dng, kim kh in my, nc gii kht, phn bn, xe gn my

HONDA, in thoi di ng S-FONE, Dch v cng ngh thng tin: hp tc vi Hc Vin Quc Gia CngNgh Thng Tin n - NIIT - thnh lp Trung tm o to chuyn vin CNTTtiu chun quc t ti An Giang. Angimex cn thnh lp Trung tm pht trin cngngh thng tin nghin cu pht trin cc dch v phn mm, gii php, websitev cung cp thit b CNTT.

3.1.3. C cu t chc

Cc n v trc thuc

- Chi nhnh Cng ty Xut Nhp Khu An Giang ti Thnh ph H Ch

Minh: t ti s 102 - Trn Bnh Trng - Phng 2 - Qun 9 - Thnh ph H ChMinh.

- X nghip sn xut, kinh doanh bao b v vn ti: t ti khm Ty Thnh- Phng M Thi - Thnh ph Long Xuyn - An Giang.

- X nghip ch bin lng thc 1: t ti khm Ty Thnh - Phng MThi - Thnh ph Long Xuyn - An Giang.

- X nghip ch bin lng thc 2: t ti p Bnh An 2 - X An Ha -Chu Thnh - An Giang.

- X nghip ch bin lng thc 3: t ti p Ha Bnh - X Ha Lc - Ph

Tn - An Giang.- X nghip ch bin lng thc 4: p Sn Ty - Th trn Ni Sp - Thoi

Sn - An Giang.

- X nghip ch bin lng thc Chu c: Hng l 4 - Phng B - Th xChu c - An Giang.

- Ca hng bn xe Honda v dch v: S 02 - Ng Gia T - M Long -Thnh ph Long Xuyn - An Giang.

- Ca hng bn xe Honda v dch v th x Chu c: ng Quang Trung- Phng Chu Ph A - Th x Chu c - An Giang.

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- Ca hng Thng mi - Dch v sa cha xe Angimex: Thnh ph LongXuyn - An Giang.

- Trung tm pht trin cng ngh thng tin: 06 - Ng Gia T - M Long -Thnh ph Long Xuyn - An Giang.

S t chc Cng ty Angimex

Trang 17


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Trang 17

S 3.1: S T CHC CNG TY ANGIMEX.

Gim c

Ph G ph trch kinh doanhthng mi

Ph G ph trch sn xut kinhdoanh lng thc

Tr lGim c

Cn b chuyn trch cc hot ngon th

P. Ti chnh -Kton

P. Kinhdoanh

Chi nhnh tiTp HCM

T cng nghthng tin

Trung tm phttrinCNTT

P. Nhn s -Hnh chnh T

Marketing

CahngTM -

DVsachaxeAGM

Cahng

bn xeHonda -DVLX

Cahng

bn xeHonda -DVC

i lHonda

DV

i l

TD-SFone

207 Trn Hng oM Qu - TPLXTh x Chu c

XN chbin lng

thc 1

XN chbin lng

thc 3

Chi nhnhti Thoi

Sn

XNCBlngthc Chuc

XNSXKD

bao b vvn ti.

XN chbin lng

thc 2

Kho LXKhoCh

Mi

Kho ngLi

KhoChuPh

PX ThoiH

PX BnhThnh

PX SnHa

Kho ChVm

Kho BnhKhnh

KhoHaAn

Kho Chuc

Kho HaLc


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3.1.4. Phng hng kinh doanh nm 2007

Cc ch tiu kinh doanh nm 2007:- Go - ngnh hng kinh doanh ch lc: kinh doanh xut khu v cung ng

xut khu vi sn lng 250.000 tn.

- Ngnh hng khc (xe Honda, phn bn 20.000 tn, dch v sa cha xe,dch v in thoai di ng ): Doanh thu tng 15% so vi nm 2006.

- Kinh doanh ngnh hng mi: Xut khu c tra fillet 1.320 tn, nhp khub u nnh 20.000 tn cung cp li cho cc nh my ch bin thc n thy sn vtiu th thc n gia sc 20.000 tn.

t c cc ch tiu trn Cng ty cn:- a dng ha sn phm ch bin go: Cng ty s thu mua ch bin nhiu

loi go, np cht lng cao v ng gi nh bao gm: Go Jasmine 2% tm, gotrng ht di 2% tm, np c ln 5% tm, go c sn ca An Giang cung cpa dng cc loi go np cht lng cao cho th trng, va gim sc cnh tranh vamang li hiu qu cao, va xy dng thng hiu go cho Angimex.

- Nng cao cht lng sn phm.

- Gia tng gi tr dch v cho khch hng.

- Cp nht v thng k cc ngun thng tin th trng.

- Chun ha dch v bn hng v giao nhn.

- Gia tng bn s: Tp trung vo khch hng s cc huyn vi t l 70%,c bit ch trng vic gia tng gi tr dch v cho khch hng.

Chin lc nh hng kinh doanh:- Trn nn tng sn c hin nay, m rng dch v Honda v sa cha xe

Honda trn phm vi ton BSCL.

- Trung tm NIIT: xem xt hng m rng o to cc ngnh ph thngnh dy lp rp phn cng, dy tin hc vn phng theo hng s dng gio trnh

bm st thc t khng theo gio trnh dy ly bng A, B, C.

- Ngnh go trong tng lai xu hng vn cn s iu chnh ca Chnh ph,nn Cng ty phi gim thiu v dn tch ri khi s l thuc ny, chuyn dch ccu: gim t l xut khu, s dng ngun nguyn liu ti ch to ra cc sn phm

tiu dng nhm gia tng t sut li nhun, hn ch ri ro v chim lnh th trng nia, ng thi kinh doanh ngun ph phm r tin (tru sn xut t ch bin la goem li) tng li nhun cho Cng ty.

3.2. Gii thiu v X nghip

3.2.1. Lch s hnh thnh v pht trin

X nghip ch bin lng thc 1 c t ti quc l 91, khm Thnh An, phng M Thi, Thnh ph Long Xuyn, tnh An Giang theo quyt nh s88/Q.TC ngy 5/10/1998 ca Gim c Cng ty.

Lc mi thnh lp X nghip c tn l Nh my ch bin lng thc, ch

yu xay xt la go. Nhng do lng la hng ha hng nm tng vt v nhu cu

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xut khu ngy cng tng, cng vi v tr a l ca X nghip ht sc thun li: Xnghip c t ti thnh ph Long Xuyn, pha trc gip vi quc l 91, pha saugip vi sng Hu rt thun li cho vic vn chuyn ng b ln ng thy nn ctim nng rt ln pht trin ngnh nng nghip.

V vy, Cng ty quyt nh chuyn nh my sang ch bin lau bng xutkhu go v c ly tn l X nghip Ch bin lng thc 1 trc thuc Cng tyXut Nhp Khu An Giang (Angimex).

X nghip bao gm ba phn xng:

- Phn xng Long Xuyn

- Phn xng Ch Mi

- Phn xng Ha An

Tng sc cha ca ba phn xng ny vo khong 26.500 tn. Nng sut800 tn go nguyn liu/ngy m.

3.2.2. C cu t chc

V c cu t chc hnh chnh ca X nghip gm c:

- Ban gim c

- T hnh chnh

- T k ton

- T k hoch cung ng

- T kim tra cht lng

- T sn xut v kho tng Phn xng Long Xuyn gm c 6 kho chnh vi din tch 15.516m2, tng

sc cha 16.500 tn. Nng sut 480 tn go nguyn liu/ngy m.

- Kho 1: Sc cha 5.500 tn, c lp t mt dy chuyn lau bng go vihai cp my. Nng sut 160 tn go nguyn liu/ngy m.

- Kho 2: Sc cha 3.000 tn, c lp t dy chuyn lau bng go vi ba cpmy. Nng sut 240 tn go nguyn liu/ngy m v bn thng cha thnh phmcng sut 210 tn.

- Kho 3: Sc cha 1.400 tn.

- Kho 4: Sc cha 1.600 tn c lp t dy chuyn lau bng go vi mt cpmy. Nng sut 80 tn go nguyn liu/ngy m.



Phn xng Ch Mi: sc cha 4.000 tn v mt dy chuyn lau bng govi hai cp my. Nng sut 160 tn go nguyn liu/ngy m.

Phn xng Ha An: sc cha 6.000 tn v mt dy chuyn lau bng govi hai cp my. Nng sut 160 tn go nguyn liu/ngy m.

Nhn s ca X nghip hin nay gm: 66 ngi.

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Trong : - Lao ng gin tip l 15 ngi.

- Lao ng trc tip l 51 ngi.

Ngoi ra, trong khu vc cc kho trn cn c phng qun l, phng thu mua,phng trc, kho cha bao b v lun c khong 50 100 cng nhn khun vc lm

vic mi ngy.3.2.3. Chc nng nhim v ca X nghip

Cho n nay tuy X nghip Ch bin lng thc 1 l n v hch ton y nhng vn thc hin vic bo s cho Cng ty vo cui thng.

Trong qu trnh hot ng sn xut kinh doanh, X nghip c nhim v snxut kinh doanh theo k hoch ca Cng ty. Tt c cc hp ng kinh t u do

phng kinh doanh ca Cng ty k kt, sau ch o cho X nghip thc hin. Nnngun vn ca X nghip cng do Cng ty cp. Do , X nghip khng c ti khonring ngn hng, khng c con du ring. Khi s tin thu c t bn hng schuyn v Cng ty, Cng ty s hon li vn cp bng tin ca khch hng thanh ton.

X nghip ch sn xut mt loi sn phm l go lau bng t go x (go bcv). Nhim v ca X nghip hin nay l thu mua cc loi go nguyn liu nh; gox, go trng thng, go thm (khng mua la) ch bin ra cc loi go thnh

phm t yu cu xut khu v bn ni a. Trong X nghip xut sang mt s thtrng ln v quen thuc nh Nht, Singapore, Indonesia, Philippine, Iran, Irac vmt s nc khc trn th gii.

Do th trng rng ln nh vy, nn trong nhng nm qua tng sn lng xutkhu ca X nghip t trn 90.000 tn mang v cho t nc v tnh An Giang mtngun ngoi t kh ln.

3.2.4. Tnh hnh hot ng kinh doanh ca X nghip qua cc nmnh gi khi qut tnh hnh ti chnh ca X nghip s cung cp cho chng ta

mt ci nhn tng qut v tnh hnh ti chnh cng nh nhng hot ng trong k lkh quan hay khng. bit c tnh hnh hot ng ca X nghip, chng ta sim s qua v bo co kt qu hot ng kinh doanh trong k ca X nghip.

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Bng 3.1: Bo co kt qu hot ng kinh doanh.

VT: triu ng

Ch tiu Nm 2005 Nm 2006Chnh lch 2006/2005

Tuyt iT l(%)

1. Doanh thu

Trong :

- Xut khu trc tip

- Xut y thc

- Cung ng v bn l

467.600.451

38.436.434

37.010.095

48.153.922

398.938.718

242.395.005

95.062.13261.481.580

(68.661.733)

(140.041.429)

58.052.037

13.327.658

(14,7)

(36,6)

156,9

27,7

2. Gi vn hng bn 430.050.629365.276.70

9 (64.773.920) (15,1)

3. Li nhun gp (1) - (2) 37.549.822 33.662.009 (3.887.813) (10,4)

4. Chi ph bn hng 16.932.373 14.078.582 (2.853.791) (16,9)

5. Chi ph qun l 1.830.000 2.490.000 660.000 36,1

6. Li nhun t HKD

(3) - (4) - (5) 18.787.449 17.093.427 (1.694.022) (9,0)

7. Thu nhp t HTC

8. Chi ph HTC

Trong : Li vay

1.785.058

1.785.058

3.849.067

3.849.067

2.064.009

2.064.009

115,6

115,6

9. Li nhun t HTC(7) - (8) (1.785.058) (3.849.067) (2.064.009) 115,6

10. Thu nhp khc 86.565 86.565 100,0

11. Chi ph khc 107.785 107.785 100,0

12. Li nhun khc

(10) - (11) (21.220) (21.220) (100,0)

13. Li nhun trc thu 17.002.391 13.223.140 (3.779.251) (22,2)

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(6) + (9) + (12)

Ngun: T k ton XNCBLT 1

Qua bng kt qu kinh doanh trn, ta thy doanh thu ca X nghip trong nm

2006 gim khong 69 t ng vi t l 14,7%. Trong ch yu l do s st gimdoanh thu v xut khu trc tip vi t l 36%. Mt khc, doanh thu v xut khutrc tip li chim t trng cao nht trong tng doanh thu. C th, nm 2005 chim82%, nm 2006 ch chim khong 61%. Chnh v vy nh hng ln n s gimst trong tng doanh thu ca X nghip.

Nu ch nhn vo s st gim ny, chng ta s cho rng doanh nghip gp khkhn v th trng xut khu trc tip, kt qu kinh doanh trong nm 2006 l khnglc quan. Tuy nhin, thc t khng phi nh vy. Chng ta cn phi bit s xungdc ca doanh thu l do u? Do sn lng bn hay do gi bn gim. Ch c th bitc nguyn nhn ca n mi nh gi ng tnh hnh hot ng kinh doanh trongk ca X nghip.

Trong nm 2006 gi xut khu ca c nc ni chung ca X nghip ni ringu tng (tng 9 USD so vi nm 2005). iu ny c th khng nh nguyn nhnlm doanh thu nm 2006 gim l do sn lng bn b st gim. S gim st nykhng phi do ch quan m l do nhn t khch quan. Do ngnh lng thc chu siu tit ca Chnh ph v sn lng xut khu hng nm. C th trong nm 2006,gi cao lin tc trong qu IV (do nhu cu xut khu tng, ngun cung trong nckhan him do s ph hoi ca dch bnh) v m bo an ninh lng thc nn ngy12/11/2006, Th tng c cng in dng xut khu. iu ny lm nh hngngay n k hoch kinh doanh ca X nghip trong thi im rt thun li: gi bncao, nhu cu th trng tiu th mnh, X nghip li c lng tn kho p ng c

cho xut khu. Chnh v vy nn doanh thu nm 2006 mi c s thay i nh th.Tuy nhin, doanh thu v xut y thc, cung ng v bn l li tng. C th, cung

ng v bn l tng 27,7%, iu ny l rt kh quan cho thy X nghip kp thithch ng i ph vi nhng bin ng ca th trng. X nghip khng ch chtrng xut khu m ang dn m rng th phn ca mnh bng cch chim lnh thtrng ni a.

Gi vn hng bn gim khong 65 t ng vi t l 15,1%. Khi lng hngtiu th gim th tr gi vn ca hng bn ra cng gim l l ng nhin. Doanh thunm 2006 so vi nm 2005 gim 14,7%, trong khi gi vn hng bn gim 15,1%,gim nhiu hn mc gim ca doanh thu l 0,4%. y cng l hin tng tt, v

gi vn gim nhiu hn so vi doanh thu s gp phn ci thin phn no vo nhhng n li nhun. iu ny cng cho thy X nghip tit kim c chi phtrong thu mua v ch bin nn gim bt c phn no chi ph trong gi thnh sn

phm.

Tng t chi ph bn hng cng gim, do doanh s bn ca X nghip st gimnn chi ph bn hng cng gim theo. Nhng chi ph qun l li tng 36% l do siu chnh tng mc lng c bn ca nh nc trong thi gian qua lm chi ph qunl tng cao nh hng n li nhun.

Li nhun ca X nghip ch yu l t hot ng sn xut kinh doanh. Linhun t hot ng sn xut kinh doanh nm 2006 gim 9% so vi nm 2005. Li

nhun gim t hn tc gim ca doanh thu. Doanh thu gim gn 69 t ng

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(14,7%) nhng li nhun ch gim khong 1,7 t (9%). Nguyn nhn nh ni trn do lng xut khu gim nhng gi xut khu li tng (gi xut khu trong nc

bnh qun mi tn 254,8 USD/tn, tng 9 USD so vi nm 2005). iu ny cho thymc d li nhun st gim nhng hiu qu kinh doanh th khng gim. Tuy lngtiu th thp nhng vn t thng li do li nhun mang li cao.

Tm li: Cng ty Xut Nhp Khu An Giang l mt Cng ty kinh doanh angnh, trong ch yu l v lnh vc ch bin lng thc. Trong thi gian qua khng ngng phn u vn ln, n nay th hin c l mt trong nhng doanhnghip hng u ca tnh An Giang. Cng ty bao gm nhiu n v trc thuc ctrong lnh vc kinh doanh thng mi v sn xut kinh doanh lng thc. Trong ,X nghip ch bin lng thc 1 c bit n l mt n v trc thuc c quy m vhiu qu hot ng ln nht trong khi lng thc ca Cng ty (X nghip gm 3

phn xng vi sc cha ca cc kho ln n 26.500 tn). L n v trc thuc, Xnghip c nhim v sn xut kinh doanh theo k hoch ca Cng ty. Tuy vy, trongthi gian qua nh vo s ch o ng n t pha Ban lnh o ca Cng ty cng

vi s n lc ht mnh ca cc thnh vin trong X nghip, n v trc thuc ny ng gp khng nh vo s pht trin chung ca Cng ty. iu ny c th hin rtrn bo co kt qu hot ng kinh doanh ca X nghip nh trnh by trn.

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Chng 4: CNG TC QUN L HNG TNKHO TI X NGHIP

Trc khi i vo phn chnh ca ti l thit lp m hnh qun tr hng tnkho. Chng ta cn tm hiu, nm khi qut v cng tc qun l hng tn kho ti Xnghip cng cc vn c lin quan lm c s thit lp m hnh.

4.1. S lc v tin trnh nhp xut go ti X nghip

S 4.1: Quy trnh nhp xut go ti X nghip

Trang 24

Cng ty

(3)

Dn,DN

(1) Khoch

thu mua

(2)Tin

X nghip

KCS

My laubng

(5a) Go thnh phm

BPthumua

Kho

Nikhc

V/C hng

(4a)

(4)

(4b)

(4)

tKhng

t

Lnhng

Gonguyn

liuGoTP

(5b)

(5c)

(5d)

Xut(KCS)

(6)

u trn

Bn


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X nghip ch sn xut mt loi sn phm l go lau bng t go x. Do snphm c tnh cht ma v cho nn hng nm sn xut tp trung trong 6 thng: 2, 3, 4v thng 8, 9, 10. Cc thng cn li ch hot ng khong mt phn ba cng sut.

(1) Mi nm, phng k hoch ca Cng ty s a ra k hoch thu mua v xutbn cho X nghip. X nghip da vo tin hnh thu mua.

(2) Hng ngy, X nghip s d on xem lng mua vo trong ngy hm saul bao nhiu, lm c s tm ng tin t Cng ty. Giy tm ng ny s do k ton caX nghip lm, trnh ban lnh o X nghip k. Lc ny nhn vin ca X nghip smang giy tm ng n phng k ton ca Cng ty ng tin. Nh vy tin thumua hng ngy cng t Cng ty rt xung theo giy tm ng ca X nghip, t

phng k ton lp phiu chi v cc nhn vin trong phng k ton ca Cng ty slun phin mang tin n cho X nghip.

(3) Do c tnh ca sn phm mang tnh cht ma v, cho nn khi vo v th X

nghip s mua vo lin tc do bn hng mang n l ch yu. Cng c nhng hpng mua hng nhng loi ny khng ng k.

Hin nay, ti X nghip ngun hng ch yu do bn hng em n vi nhiuchng loi khc nhau t cc vng trong tnh nh: M Ha Hng, Ch Mi, ThoiSn, Chu Thnh, Chu Ph. Ngoi ra cn mua t cc tnh ln cn nh: Cn Th,Kin Giang, ng Thp, Vnh Long...

(4) Trc khi thng li em hng n bn, thng s in xem X nghip cnhu cu mua khng v hi trc v gi c. Khi hng c em n bn, b phn thumua (KCS) ca X nghip s trc tip xem hng v quyt nh gi.

Ti y, c cc cn b KCS thu mua c sn kinh nghim trong nhiu nmnn vic thu mua khng cn ly mu di ghe ln phng kim phm phn tch, tnhton t l thu hi thnh phm ri cho gi, lm nh vy s nh hng n tin thumua ca X nghip. M y, cn b thu mua s dng xin ly mu nhiu ch trnghe, quan st trc tip bng cm quan, dng my o m xc nh thy phn canguyn liu, cui cng l cho gi.

(4a) Nu sn phm khng t yu cu, khng thng nht vi nhau v gi choc sc cha ca kho qu ti (cng c xy ra nhng t) th s khng mua, thngli s vn chuyn n ni khc bn.

(4b) Nu sn phm t yu cu, thng nht vi nhau v gi c. Lc ny,KCS s chn mt bao mu (ti v tr d nhn) dng vit ghi y cc ch tiu nh: m, gi, go g, ni ln go, s lng bao, ngy thng nm, tn ch ghe cho

b phn tip theo lm vic d dng hn trong vic phn loi v hc hp l. Sau, th kho s tin hnh cn v ln hng.

Trc khi kim tra nhp kho, s c mt KCS kim tra li mu (mi kho s cmt KCS) do cn b thu mua trc ghi. Trong qu trnh cn v ln hng s kimtra mu tng bao. Nu c s sai lch ln vi mu th tr li hoc thu mua vi gi thphn.

(5a) Nu hng mua vo l cc loi go thnh phm th s c bc xp atrc tip ln kho. Thng th loi ny thi gian tn kho trung bnh l 2 thng, chm

nht l 8 thng.

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(5b) Nu nh hng mua vo l go nguyn liu, th khi cn xong s c bcxp a thng vo hc lau bng thnh tng loi go thnh phm thch hp nhgo 5%, 10%... thng th ti X nghip tin hnh lau bng cho ra go 25%.

(5c) Nu hc khng cha th s em cht vo kho, sau hc sn xuttip. Cho nn, go nguyn liu X nghip thi gian tn kho rt ngn trung bnhkhong 5 7 ngy, chm nht l mt thng.

(5d) Ty theo nhu cu ca khch hng v cht lng ca cc loi go thnhphm. Lc ny go thnh phm s li c xut sn xut tip (lau bng li), sau nhp kho tr li.

Sau khi hng mua vo c cht xp vo kho, th kho s ghi vo s theo dilng mua hng ngy. V nm bt nhanh chng ngy nhp kho, s lng v phmcht ca tng l hng, trn mi l u c ghi r s lng, phm cht, ngy nhpmt cch ngn gn d hiu.

(6) Xut kho bn hng theo k hoch ca Cng ty: Cc hp ng bn hng s

do phng kinh doanh ca Cng ty k kt, sau phn b s lng xung cho Xnghip. Lc ny ty theo phm cht ca loi go c quy nh trong hp ng mCng ty k kt, X nghip s xut bn theo loi , hoc xut u trn theo loigo quy nh trong hp ng t xut bn.

Mi cng on ca qu trnh thu mua, nhp sn xut v xut bn u cnhn vin kim phm kim tra li cn thn. Cui thng, th kho s kt hp vi kton kho tin hnh kim k hng tn kho.

Ti X nghip c 8 kho, cc loi thnh phm khc nhau u c xp chungmt kho, khng phn bit kho no loi no. Khi nhp kho cc loi hng s ccht xp theo cy, mi cy l mt loi go. Go hng ha v go thnh phm c

cht xp ring (c phn bit ranh gii gia cc cy hng khc nhau).Khi xut kho sn xut, th kho s ch o xut loi no, bao nhiu (theo yu

cu ca X nghip). Sau cn c vo s lng thnh phm, ph phm thu hi, thkho bo s lng cho k ton bit lp cc chng t c lin quan.

X nghip, hng c xut kho theo phng php FIFO (nhp trc xuttrc). Cc cy hng c cht xp theo hng phc v cho phng php xut khony, tc khi nhp s c cht xp theo cch thc cun chiu (sao cho hng nhptrc s c xut trc).

Quy trnh trn c nhng u khuyt im sau:

- u im:+ C s phn cng r rng, phn chia r trch nhim ca tng ngi. Khi

ln hng u c cn b kim phm kim tra li tng bao rt cn thn. Khi nhp snxut, xut bn cng vy u c nhn vin kim phm kim tra li tiu chun chtlng go mt cch thng xuyn xem hng t hay cha, c ng vi quy nhkhng iu ny l rt tt gip kim sot tt hn cht lng go qua tng khu.

+ Hng ha em v kho c cht xp cn thn di s ch dn ca thkho. Mi chi tit u c th kho ghi chp vo s theo di. iu ny gip nm btnhanh c phm cht, thi gian nhp, thi gian tn kho ca tng cy hng. T gip cho vic iu ng sn xut, xut bn sn phm theo nhu cu ca khch hng

c d dng hn.

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+ Cch cht xp hng ha trong kho rt c trnh t, hp l, phn bit rgia cc loi go khc nhau. Loi no nhp trc s c xut trc. Nh vy giptrnh ko di thi gian lu kho, cht lng go cng c m bo.

Qua cc u im trn ta c th nhn thy mt iu: quy trnh qun l hng tnkho ti X nghip c t chc kh cht ch, c h thng, c s phn cng phnnhim r rng gia cc khu. Chnh cc yu t ny gp phn nng cao hiu qutrong cng tc qun l hng tn kho, cht lng sn phm c m bo, p nggiao hng cho khch hng ng lc. Tuy nhin vn cn tn ti mt s khuyt imnh cn c khc phc.

- Khuyt im:

+ Mc d hng nhp kho c cht xp mt cch c h thng nhng vncn mt s trng hp khi thu mua nhiu (vo lc cao im ca ma v) cc l hngmua trc c cht xp vo pha trong khng dnh li i nn thnh thong c mts l hng b ng li khng th xut trc theo cch nhp trc xut trc c,lm nh hng xu n cht lng go.

+ Ti X nghip c nhiu loi go khc nhau, cc loi go ny khngc theo di ring tng kho m c cht xp chung mt kho d dn n tnhtrng nhm ln.

+ Vic dng cm quan xem hng i khi khng chnh xc nh hngn cht lng go thu mua.

+ Go c mua vo t nhiu bn hng vi s lng v cht lng khcnhau. V vy cht lng khng ng b nn nhiu khi phi xut kho chy my li.iu ny l khng trnh khi bi do c th ring ca sn phm hay do nhu cu cakhch hng nn phi chy li nh th. y cng cha hn l mt nhc im nhng

n l gii c ti sao cng l go thnh phm m li phi nhp kho ri xut kho chy my gy tn km c v nhn lc v vt lc.

4.2. Quy trnh lun chuyn chng t

4.2.1. Mua hng

Mua ca dn:S 4.2: Quy trnh lun chuyn chng t trong khu mua hng

Trang 27

i chiu

Th khoNgi bn K ton Th

qu

Phiu chi

Stheodi

Phiunhpkho

Bngk

Squtinmt

Thkho

H mua

hng l

Phiu chi

Hon tt


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- Hng ngy kim phm thng nht vi Ban gim c X nghip v gi thumua trong ngy. Cn c vo cht lng go, kim phm ghi gi mua vo phiu muahng l (lp 01 lin) theo s lng nhp kho do th kho ghi. S lng go mua voghi bng s v ch v c th kho nhn vi n gi tnh thnh tin. Kim phmk tn di n gi v th kho k tn di s lng. Sau th kho ghi vo s theo

di s lng mua vo.- Phiu mua hng l c th kho giao cho ngi bn hng n k ton lp

phiu chi. K ton kim tra phiu mua hng l (khng thanh ton phiu c ty xa)s v ch c ph hp nhau khng? K ton lp phiu chi (02 lin) cn c vo slng v n gi trn phiu mua hng l tnh thnh tin v trnh Ban gim c (Qunc) X nghip k vo phiu chi. Sau phiu chi c k ton chuyn th qu chi tin cho khch hng. Th qu t chi chi nhng phiu chi c ty xa v chuynv k ton lp li phiu chi khc.

- Cui mi ngy th qu tng hp mi phiu chi ghi vo s qu s tin chithu mua trong ngy v gi k ton mi phiu chi. K ton tng hp cc phiu chi, lp

bng k thu mua v phiu nhp kho. Bng k thu mua, phiu chi v phiu nhp khou phi c ch k ca Gm c (hoc Ph gim c). Ring phiu nhp kho: thkho cn c vo s theo di i chiu s lng nhp kho k tn vo phiu nhpkho v ghi vo th kho.

Mua hng theo hp ng (DN quc dn hoc DN t nhn)- Cc hp ng phi gi v phng TCKT.

- Cn c vo hp ng v s lng go nhp kho, k ton lp phiu nhpkho v phiu chi tin (phi c ch k ca Gim c), th qu cn c phiu chi tin thanh ton cho khch hng.

Hn ch ng tin trc cho khch hng. Nu c ng tin trc phi c s chpthun ca Ban gim c Cng ty v bo v phng k ton. Gim c X nghip phi

phn cng ngi theo di cc hp ng ny.

4.2.2. Bn hng

- Theo k hoch Cng ty: k ton lp phiu xut kho kim vn chuyn ni b,cc th tc i ng khc giao cho ghe vn chuyn. Sau khi giao hng xung tu xcnh s lng c th, k ton chi nhnh lp ha n GTGT xut bn cho Cng tytheo gi th trng.

- Ngoi k hoch Cng ty:

+ Gi bn go v ph phm do Ban gim c X nghip quyt nh (c thamkho Ban gim c Cng ty).

+ Cn c vo s tha thun hoc hp ng k kt k ton lp phiu thuchuyn th qu thu tin. Th qu cn c vo phiu thu tin ghi vo s qu v chuyntr k ton. K ton lp ha n GTGT giao cho khch hng 1 lin n th khonhn hng. Khi giao hng xong th kho phi k tn vo ha n GTGT v ghi gimth kho.

4.2.3. Ch bin sn xut

- Cn c vo s lng go xut ra ch bin thnh phm, ph phm thu hi

do th kho bo, k ton lp phiu xut kho, bin bn SX v phiu nhp kho thnh

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phm, ph phm, ghi vo nht k sn xut. Th kho cn c vo cc chng t trn gim hoc nhp kho lng hng ha tng ng.

4.2.4. Ch bo co

- Mi ngy 9 gi - 10 gi sng bo co s lng thu mua trong ngy v tn qu

ca ngy hm trc v Cng ty.- Mi ngy 4 gi chiu ng k vi phng k ton tin ng thu mua cho ngy

hm sau.

- Mi tun k ton X nghip, phn xng i chiu hng ha, bao b vi thkho.

- Mi tun k ton lp bng k thanh ton tin mua hng, bng k bn phphm, bng k chi ph v gi tt c chng t v phng k ton. Gi v phng k tonvo ngy th 3 ca tun sau. i vi nhng thng thu mua t c th mi thng lp

bng k 02 ln, t ngy 01 - 15 v ngy 15 - 30. Ngy gi chm nht l ngy 20 cathng v ngy 05 ca thng sau.

- Lp bin bn sn xut trong thng.

- Ngy gi bng cn i t ngy 10 - 15 ca thng sau (gi km nht k thu chitin mt, nht k bn hng, th kho, bng tnh li vay ngn hng)

- Cui mi thng t ngy 01 - 05 ca thng sau, k ton phn xng i chius liu hng ha tin mt vi k ton X nghip. T ngy 05 - 10 k ton X nghipi chiu s liu hng ha tin mt vi phng k ton.

- Theo s ch o ca BG phng k ton s kim qu t xut cc X nghipkhng qui nh thi gian.

- K ton X nghip khng phi k khai thu GTGT, thu thu nhp tt c udo phng k ton k khai bo co cc thu tnh An Giang.

4.3. Tnh hnh nhp xut hng tn kho ca X nghip

4.3.1. H thng kim sot tn kho ti X nghip

Hin ti, X nghip ang s dng phn mm Xman vo cng tc t chc kton. Mi hot ng nhp xut trong ngy u c ghi chp v cp nht lin tc.

Hng ngy, khi mua hng vo K ton u tp hp cc phiu chi thu mua trongngy ln bng k v phiu nhp kho. Khi xut bn hoc xut sn xut, K toncng u lp phiu xut kho hoc nhp kho thnh phm. Sau cc chng t ny

u c K ton nhp liu vo chng trnh, t ng chng trnh s cp nht ccbo co v tnh hnh xut nhp tn.

Nh vy, mc tn kho ca mi loi hng c theo di lin tc, gip nm btnhanh c tnh hnh tn kho ca X nghip. K ton cng vt v trong vic tnhton lng tn kho. Cui thng k ton kt hp vi th kho tin hnh kim khng tn kho i chiu vi s sch kp thi pht hin nhng trng hp sai st.iu ny l rt cn thit gip nng cao hiu qu trong cng tc qun l hng tn kho.

Qua h thng kim sot tn kho nh th th mc kim sot tn kho i vicc mt hng l nh nhau. Tuy nhin, theo h thng tn kho phn loi ABC th victheo di tn kho tt c vi mc quan tm nh nhau s khng hp l khi c cc

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loi hng chim t l rt nh v s lng nhng rt ln v gi tr. V vy cn kt hpthm h thng kim sot tn kho phn loi ABC.

Ti X nghip cng tn kho nhiu loi hng khc nhau, nhng khng th pdng phn loi theo kiu ABC. V mt hng c gi cao hn cc mt hng khc mtcht th chim t l khng nhiu nn gi tr ca n thp. Mt hng c gi thp hn thchim t l rt cao nn gi tr ca n cng ln. C th i vi go nguyn liu, gimua ca n l r nht so vi cc loi cn li, li chim 85% t l gi tr v khong88% t l s lng. Gi tr v s lng ca chng ngang nhau, khng c loi chimgi tr ln nhng s lng t (bi gi mua vo ca chng khng c s chnh lch lnlm). Cho nn, vic kim sot theo cch phn loi ABC l khng cn thit. Ch cnkim sot theo h thng tn kho lin tc nh trn ca X nghip th nh qun l cth nm bt c trng thi tn kho bt k thi im no, iu gip cho victhit t sn xut, kinh doanh c thun li hn.

4.3.2. Tnh hnh nhp xut hng tn kho ti X nghip nm 2006

Ti X nghip hot ng thu mua v xut bn din ra lin tc. c bit vonhng lc chnh v lng hng mua vo rt nhiu. V vy vo nhng khong thigian ny (t thng 3 n thng 9) lng hng tn kho thng mc cao. y lim c trng ring ca ngnh sn xut lng thc.

L n v trc thuc, X nghip s tin hnh thu mua theo k hoch ca Cngty.

Bng 4.1: Bng k hoch v tnh hnh thc hin nm 2006

VT: tn

Ch tiu K hoch Thc hin T l % t c

Mua 160.790 111.954 70%

Bn 117.840 89.663 76%

Trong nm 2006 k hoch thu mua ca X nghip l 160.790 tn nhng thc tch thu mua vo c 111.954 tn go cc loi gm go nguyn liu v go thnh

phm. So vi k hoch ra ch t c khong 70%. S d thc t thp hn khoch nhiu nh vy l do nm va ri thi tit din bin phc tp, hn hn, bo lt, gy thit hi nhiu vng trong c nc, dch bnh din ra trn din rng cc tnhBSCL l ngun cung chnh cho xut khu li mt ma nh hng n nguynliu u vo nn thc t thu mua khng t c so vi k hoch. Do tnh trng mtma nh th, Chnh ph c cng in tm dng xut khu nn trong 6 thng cuinm, X nghip ch c th gii quyt nhng hp ng c cho php ca Chnh ph,cn li tn kho phi ch gii quyt sang nm 2007, nn vic xut bn cng khng tc so vi k hoch ra. Trong nm 2006 ch xut c 89.663 tn, trong khi k hoch thc hin l 117.840. Thc t xut bn ch t c 76% so vi k hoch.

4.4. Tnh hnh bin ng gi mua go nguyn liu qua 3 nm

Ti X nghip, mt hng c mua vo nhiu nht l go nguyn liu, chimkhong 88% trong tng s go mua vo (nm 2006). Do s bin ng gi mua

ca loi go ny t nhiu s nh hng n kt qu kinh doanh ca X nghip. V vy

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vic tm hiu xu hng bin ng gi mua ca mt hng ny qua cc nm l cn thit t c th bit c mua hng vo khong thi gian no s em li hiu qu caohn nh chnh lch gi cng nh a ra c quyt nh c nn d tr hng trongkhong thi gian no khng?

Sau y l tnh hnh bin ng gi mua go nguyn liu ca X nghip qua 3nm:

Bng 4.1: Bng tng hp gi mua go nguyn liu qua 3 nm

VT: ng

Ngun: Phng k ton Cng ty Angimex

Trang 31

Thng Nm 2004 Nm 2005 Nm 2006

1 2.471 3.212 3.301

2 2.471 3.178 3.222

3 2.621 3.016 3.072

4 2.935 3.029 2.986

5 2.935 3.152 3.160

6 2.716 2.966 3.186

7 2.199 2.878 3.188

8 2.866 3.102 3.277

9 2.718 3.050 3.366

10 2.833 3.099 3.539

11 2.925 3.218 3.895

12 2.775 3.258 3.895


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th 4.1: Bin ng gi mua go nguyn liu qua cc nm

th bin ng gi mua go NL qua cc nm

0

0.5

1

1.5

2

2.5

3

3.5

4

4.5

1 2 3 4 5 6 7 8 9 10 11 12Thng

Gi

Nm 2

Nm 2

Nm 2

Qua biu trn d dng nhn thy mt iu rng gi mua go nguyn liu khng ngng tng qua 3 nm. Bi thi gian qua cc loi nguyn liu u vo nh:

phn bn, thuc tr su, nhin liu lin tc tng y gi thnh sn xut ca ccsn phm tng theo. y cng l tnh trng tng gi chung ca th trng khng c gng ni. iu chng ta cn xem xt y l gi mua go nguyn liu bin ng nhth no qua cc thng trong nm.

Nhn vo biu trn ta c th thy rng, nm 2004 gi thu mua tng lintc t thng 1 n thng 5. n thng 6 7 gi mua st gim r rt (c bit gimua thng 7 l thp nht). Sau nhn chung gi tng tr li.

Tri ngc vi nm 2004. Nm 2005 v 2006 gi mua c xu hng gimdn trong bn thng u nm. V nhn chung gi c ca n thp hn cc thng cnli.

- i vi nm 2005, t thng 5 gi tng ln ri li gim vo thng 6, 7.Sau li tip tc tng tr li. Cng nh nm 2004, nm 2005 gi mua thp nht li

ri vo thng 7.- Nm 2006 khc hn vi hai nm cn li, gi mua thp nht li ri vo

thng 4 v sau mc thi gian ny gi tng ln lin tc.

Tuy s bin ng gi mua go nguyn liu qua 3 nm l khng ging nhau,khng theo mt xu hng no c. Nhng c th thy nhng im chung sau:

- Nm 2004 v 2005: gi mua thp nht ri vo thng 7 (nm 2006 gi muathp nht li ri vo thng 4).

- Nm 2005 v 2006 t thng 1 4 gi mua c xu hng gim dn, v saukhong thi gian ny nhn chung gi tng ln.

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iu ny cho ta thy phn no chiu hng ca s bin ng gi: gi mua gonguyn liu c khuynh hng gim dn vo 4 thng u nm, thp nht vo thng 4v thng 7. Sau khong thi gian ny gi c bt u tng. Gi thng thp vo thng4 v thng 7 do y l hai thng cao im ca v ng xun v h thu. Khong thigian ny ngun cung trong dn rt nhiu nn gi c thp hn cc thng cn li. Tuy

nhin cng khng loi tr kh nng l do cht lng ca go thu mua. Nhng ycha hn l yu t chnh bi v X nghip s khng thu mua loi go m phm chtqu km.

V vy theo xu hng trn X nghip nn c k hoch thu mua nhiu hn trli vo thi gian ny. Hay ni khc hn vo lc cao im ca v ma nn mua nhiuvo. Bn cnh cng nn tp trung thu mua vo bn thng u nm. Khong thigian ny gi thng thp hn cc thng cui nm. n cc thng sau gi tng tr li,X nghip c th tng c li nhun do chnh lch v gi.

4.5. Phn tch cc ch tiu tn kho

Thng cho cc nh qun l, cc nh u t hay mt i tng th ba clin quan no d tip cn, nm bt c tnh hnh kinh doanh cng nh nhnghot ng trong k ca doanh nghip, h thng ch n cc ch s ti chnh mdoanh nghip t c hn l nhn vo nhng con s c th, di dng khng ni lnc iu g c.

Cc ch s ti chnh s gip ta nhn nhn, nh gi tt hn thc cht ca vn.

V khon mc hng tn kho th ti X nghip vic mua bn sn phm c thni din ra hng ngy. V do c th sn phm go l mt hng mang tnh thi v.Khi vo chnh v th s lng hng mua vo s rt ln, v vy cn gii hn mc d

tr ca hng tn kho mc ti u, mt khc phi tng c vng quay ca chng.Ni n hng tn kho l ni n kh nng p ng sn xut v nhu cu cakhch hng. sn xut khng gin on, nhu cu ca khch hng c p ng kpthi th phi c tn kho. Trong nm va ri X nghip nhn c 171 n t hngcc loi v u p ng c 100% n t hng . iu ny cho thy X nghiplun c lng tn kho thch hp p ng kp thi cc nhu cu. Tuy nhin iu ch cho thy kh nng p ng nhu cu ca X nghip l rt tt (bi nu khng png c cc hp ng k kt th phi bi thng rt ln) nn ch tiu v mc hon thnh cc n hng ch cho thy kh nng p ng nhu cu ca X nghipkhng nh gi c trnh qun tr tn kho ca X nghip.

bit c iu ny ta cn tm hiu trong k hng tn kho ti X nghip quayc bao nhiu vng v tng gim ra sao cng nh s ngy bnh qun hng tn khonm ch trong kho l bao nhiu ngy, chng ta s i tm hiu cc ch s sau.

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Bng 4.2: Bng tnh cc ch s tn kho

VT: triu ng

Khon mc Nm 2005 Nm 2006

1. Doanh thu 467.600 398.939

2. Gi vn hng bn 430.051 365.277

3. Tr gi hng tn kho u k 17.350 23.476

4. Tr gi hng tn kho cui k 23.476 12.863

5. Tr gi hng tn kho bnh qun [(3) + (4)]/2 20.413 18.169

6. S ngy trong nm 365 365

7. S vng quay hng tn kho (2)/( 5) 21 20

8. Thi hn tn kho bnh qun (ngy) (6)/(7) 17 18

9. T l hng tn kho so vi doanh thu (5)/(1) 4,4% 4,6%

Qua bng tnh trn ta thy, trong nm 2005 hng tn kho quay c 21

vng/nm, v n nm 2006 gim ch cn 20 vng. Ch tiu ny phn nh nu doanhnghip rt ngn c chu k sn xut kinh doanh, sn xut hoc thu mua sn phmhng ha n u bn ht n , hng tn kho gim. Do , s lm cho h s vngquay hng tn kho tng v nh vy s lm ri ro v ti chnh ca Cng ty gim vngc li. ng thi, khi h s vng quay hng tn kho tng ln, thi gian sn phmhng ha nm trong kho ngn li s lm gim chi ph bo qun, gim c hao ht.Do lm tng hiu qu s dng vn lu ng ca doanh nghip.

Nhng y vng quay hng tn kho b gim 1 vng, iu ny l khng ttt ko theo thi gian hng tn kho nm ch trong kho s tng ln. C th, thihn tn kho bnh qun tng t 17 ngy (nm 2005) ln 18 ngy (nm 2006). Cngha l s ngy hng tn kho chuyn thnh doanh thu tng ln s lm cho thigian thu hi vn chm, kh nng sinh li gim, chi ph cho vic bo qun lu khocng tng ln. Nguyn nhn ca s gim s vng quay ny l do doanh s bn ra canm 2006 gim so vi nm 2005 do tnh trng tm dng xut khu nh nu trn.

T l hng tn kho so vi doanh thu nm 2005 chim 4,4% trn tng doanhthu, nm 2006 tng ln mt cht 4,6% so vi doanh thu. T l ny cho ta bit tn khotrong k so vi doanh thu l bao nhiu. V nh vy tn kho trn doanh thu cng thpcng tt. Chng t trong k sn phm bn ra nhiu, tn kho thp. Nm 2006 t lthnh phm tn kho so vi doanh thu tng 0,2%. iu ny l khng tt. Do doanh s

bn nm 2006 gim so vi nm 2005 (15%), mc d tr gi hng tn kho cng gimnhng ch gim 11% (tc gim ca doanh thu nhiu hn mc gim ca hng

tn kho) lm cho t l ny tng ln.

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Tm li: Qua chng ny cho ta bit c quy trnh nhp xut go ti Xnghip din ra nh th no, cng s lun chuyn chng t gia cc khu. Cc hotng ny u c t chc thc hin cht ch, kh tt. Bn cnh cung cp thmcho ngi c nhng thng tin v tnh hnh nhp xut hng tn kho ti X nghip. Hthng kim sot tn kho ang oc p dng l h thng tn kho lin tc, h thng

ny gip cc nh qun l lun nm bt c trng thi tn kho bt k thi imno. Mt khc, chng ny cn gip ngi c hiu v tnh hnh lun chuyn hngtn kho ca X nghip qua cc ch tiu tn kho nh: s vng quay hng tn kho, thihn tn kho bnh qun y l cc ch s rt cn thit m khi ni n hng tn khochng ta cn phi bit n.

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Chng 5: THIT LP M HNH QUN TRHNG TN KHO

Chng 4 chng ta tm hiu v quy trnh qun l hng tn kho ti X nghipcng nh cc quy trnh lun chuyn chng t gia cc khu. Tt c u c tchc kh tt. Tuy nhin, ti X nghip cha c m hnh qun tr hng tn kho no c.V vy, chng ny chng ta s i tm hiu cc c im ca X nghip t

xem c th thit lp nn m hnh qun tr hng tn kho no ph hp vi ngnh nghca X nghip, gp phn nng cao thm hiu qu qun l hng tn kho cng nhtit kim chi ph tn kho.

5.1. C s vn dng m hnh

5.1.1. c im sn phm

X nghip chuyn kinh doanh cc mt hng go, np, tm trong go lch yu. Nh chng ta bit, go l mt hng mang tnh thi v, thng vo cc vma ngun cung rt ln so vi mc cu. V vy khng th i n lc c n thng ca khch hng mi tin hnh mua vo. Nh th s khng m bo lnghng cung cp kp thi v gi mua c th cao hn, i khi mt c hi k kt hpng do khng c hng cung cp ngay, mt i c hi thu li nhun.

Cho nn vo v ma X nghip s mua vo lin tc. V vy tn kho i vi mthng ny l khng th trnh khi, v nht l vo lc cao im ca ma v, X nghips phi tn kho mt lng hng ln ch c vy vo nhng lc tri ma mi c hngcung cp cho th trng.

5.1.2. c im sn xut ca X nghip.

Ti X nghip, sn phm mua vo l go nguyn liu v cc loi go thnhphm 5%, 10%, 15%, 20%... Loi sn phm mua vo ny (gi l go hng ha) sc theo di tn kho trn ti khon 1561. Do c im go nguyn liu khng thtn kho lu, s d dn n m mc v h hng. Nn khi mua vo go nguyn liu sc hc trc tip lau bng cho ra cc loi go thnh phm. Cn nu mua vol go thnh phm s c cht xp vo kho v ty theo nhu cu s xut lau bngthnh tng loi go thch hp. Cc loi go hng ha qua lau bng ny s ctheo di tn kho trn ti khon 155. Lc ny tn kho go hng ha 1561 s chuynsang trng thi tn kho go thnh phm 155.

Nh vy sn phm mua vo v sn xut ra khng thay i hn v cht m chc s thay i v lng. Nhng do nhu cu qun l, nn cng mt loi go vn ctheo di tn kho trn hai ti khon, nn khng th tch bit l tn kho nguyn liumua vo hay tn kho thnh phm. Bi v nguyn liu mua vo cng vn l thnh

phm. Chnh v vy ti nghin cu m hnh tn kho y khng th phn bit lqun tr tn kho nguyn liu hay thnh phm m l nghin cu tn kho cho c hailoi mua vo v sn xut ra c theo di trn ti khon 155 v 1561.

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Ngoi ra, ti X nghip cng c tn kho ph phm nh: cm, tm 2, tm 3nhng loi ny l khng ng k nn tn kho loi ny c th b qua n gin hatrong vic tnh ton v thu thp s liu.

Mt khc, sn phm mua vo ti X nghip c nhiu loi vi gi c cng khngc s chnh lch ln lm. Nn nu tnh sn lng n hng tn kho ti u cho tngloi th rt kh khn v cng khng cn thit. Bi k hoch thu mua trong nm caX nghip l bao nhiu tn go thnh phm, ch khng c k hoc thu mua c thtng loi go cho nn, vic tnh ton sn lng n hng ti u chung cho cc loicng ph hp vi tnh hnh ca X nghip.

5.1.3. c im th trng cung ng

X nghip c t ti thnh ph Long Xuyn, tnh An Giang, nm trong khuvc BSCL. Hng nm khu vc ny sn xut ra mt lng la rt ln chim khongmt phn hai lng la c nc. Trong An Giang c bit n l tnh c snlng la dn u khu vc.

An Giang nm trong vng kh hu nhit i gi ma cn xch o, vi hai mar rt: ma ma t thng nm n thng mi mt vi gi ma ty nam v ma kht thng mi hai n thng t vi gi ma ng bc. L mt tnh v tr u ngunsng Cu Long c sng Tin v sng Hu chy qua. Hai nhnh sng ny hng nma lng ph sa bi p cho ng rung An Giang ngy thm mu m. iu ny,khng nhng gip cho An Giang trong nhng nm qua sau khi gi phn dngtrong nc, xut khu mt khi lng go tng i ln ra nc ngoi m cn lni hot ng l tng cho cc X nghip trong vic thu mua sn xut la go.

Th trng cung ng u vo ca X nghip l cc vng trong tnh nh: MHa Hng, Ch Mi, Thoi Sn, Chu Thnh, Chu Ph Ngoi ra, cn mua t cc

tnh ln cn ca khu vc nh: Cn Th, Kin Giang, ng Thp, Sc Trng... Ccni ny c th trng la go di do, hng nm cung cp cho X nghip mtlng hng ha rt ln, lng hng ny do chnh cc bn hng thng li em ntn X nghip bn v c nh th X nghip thu mua vo lin tc. Do c th casn phm mang tnh thi v v mua vo lin tc nh th ti X nghip khng c mtm hnh tn kho no.

5.1.4. c im th trng tiu th

Sn phm ca X nghip c tiu th thng qua ba knh: xut khu trc tip,cung ng, y thc xut khu. Trong ch yu l xut khu trc tip. Chu l thtrng xut khu truyn thng v tiu th s lng ln trong tng s lng go hng

nm ca X nghip. Th trng Chu Phi ng v tr th hai trong tiu th, cc thtrng cn li l Chu i Dng v Chu u. Trong nm 2006 X nghip mrng c th trng Dubai, Poland, Cc th trng ny hng nm tiu th khong72% sn lng go ca X nghip. y vn l cc th trng kh tnh, v to cuy tn, tht cht quan h trong mua bn vi cc i tc ny i hi X nghip philun c sn mt lng tn kho p ng kp thi.

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Bng 5.1: Bng c cu th trng xut khu

VT: tn

Th trng SL T l / SL

Chu 36.188 47,74%

Chu Phi 33.650 44,39%

Chu i Dng 2.430 3,20%

Chu M 2.150 2,84%

Chu u 1.391 1,83%

Tng cng 75.808 100%

Biu 5.1: Th trng xut khu

Biu hnh thc tiu th

47,74%

44,39%

3,20%

2,84%

1,83%

Chu

Chu Phi

Chu i Dn

Chu M

Chu u

Bng 5.2: Bng c cu hnh thc tiu th

Hnh thc tiu th S lng (tn) T l

Xut khu trc tip 60.850 68%

U thc 22.876 26%

Cung ng 5.937 7%

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Tng cng 89.663 100%

Biu 5.2: Hnh thc tiu th

Biu hnh thc tiu th

7%

26%

68%

Xut khu trc ti

U thc

Cung ng

5.2. Xy dng m hnh qun tr hng tn kho

S 5.1: Quy trnh qun tr hng tn kho

Trang 39

Xut(KCS)

(6)

KCS

My laubng

(2) Go thnh phm

Kho

(1) Lnhng

Go

nguynliu Go TP(3)

(4)

(5)

u trn

Bn

B phn thumua


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B phn thu mua kim tra mua hng vo. Sau , khi ln hng KCS s kim trali xem c ng vi mu khng. Cc loi go khc nhau s c sp xp lu khohoc phi qua cng on lau bng (i vi go nguyn liu) ri mi nhp kho. Cuicng l xut u trn ri bn hoc xut bn theo yu cu ca khch hng. Qua tngkhu u c KCS kim tra li cn thn.

Khi nghin cu v m hnh tn kho chng ta cn gii p hai cu hi trng tml:

- Lng hng cho mi n hng l bao nhiu?

- Khi no th tin hnh t hng?

Nh vy, xy dng m hnh qun tr hng tn kho c ngha l chng ta s tnhton tm ra sn lng n hng ti u Q*.

tm ra sn lng n hng ti u ny, c nhiu m hnh tn kho p dng.V ty theo tnh hnh thc t ca doanh nghip, c im ngnh ngh sn phmm p dng m hnh tn kho thch hp. Cc m hnh tn kho l:

- M hnh tn kho c sn lng li ni cung ng. M hnh ny thngc p dng i vi nhng hng tn kho c chi ph tn tr cao. Chng hn nhtrng hp ca nhng nh bn l xe hi v ph tng.

- M hnh tn kho c khu tr theo sn lng. p dng trong trng hpkhi mua mt lng hng ln nh cung cp s p dng chnh sch gim n gi ivi lng hng tng doanh s bn hng. Chnh sch bn hng nh vy cgi l bn hng khu tr theo lng mua. Nu mua vi s lng ln th s chng gi thp. Nhng lng d tr s tng ln v do chi ph tn kho s tng. Khi cn tnh ton phi t lng hng l bao nhiu hng c gi chit khu vichi ph tn kho l thp nht.

- M hnh tn kho c d tr an ton. M hnh ny c p dng trongtrng hp xy ra kh nng thiu ht v hng tn kho. gim bt kh nng thiuht ny l duy tr mt lng tn kho tng thm gi l lng tn kho an ton.

- M hnh EOQ (M hnh sn lng n hng kinh t).

- M hnh POQ.

i vi X nghip ch bin lng thc 1 chuyn kinh doanh v mt hng gol sn phm mang tnh thi v, n khng thch hp s dng ba m hnh u. Bihng ha mua vo tt c s c a vo kho ch khng c dng d tr li nicung ng. Nh cung ng hay ni khc hn l cc bn hng thng li cng khngkhu tr theo sn lng d mua nhiu hay t, cng khng xy ra thiu ht v hngtn kho. V lc no X nghip cng c sn mt lng tn kho v d vo lng tnkho Cng ty phn b s lng bn choX nghip trong kh nng ca X nghip .

i vi m hnh EOQ l m hnh n gin v c s dng ph bin nht.Tuy nhin, trong tng trng hp ca X nghip va nhp hng vo sn xut va tiuth hng nn m hnh POQ l thch hp nht. Sn lng ti u Q * ca m hnh nyc tnh nh sau:

=

p

d1H

2DSQ*

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xc nh c Q* trn, chng ta cn tm gi tr ca tng tham s. y,chng ta s i tm Q* ca nm 2006 theo s liu qu kh ca nm 2006.

5.2.1. Nhu cu hng nm ca hng tn kho (D)

- Nhu cu hng nm ca hng tn kho D l s lng xut bn trong nm.

- Lng xut bn trong nm 2006 l: 89.663 tn thnh phm.5.2.2. Nhu cu s dng tn kho hng ngy (d)

d =n

D

D: Lng sn phm bn ra trong nm

n: S ngy lm vic trong nm (trong mt nm X nghip lm vic 300ngy)

d =300

663.89= 299 tn thnh phm/ngy

5.2.3. Mc sn xut (P)

P chnh l cng sut sn xut ca nh my: P = 800 tn nguyn liu/ngy. Theonh mc thng thng ti X nghip th 1 tn go hng ha mua vo (gi chung lgo nguyn liu) qua sn xut s cho ra 0,84 tn go thnh phm. Nh vy t l haoht t go nguyn liu cho ra go thnh phm l 16%.

Nh vy: P = 800 x (1-16%) = 672 tn thnh phm/ngy

5.2.4. Chi ph tn tr hng tn kho:

Ctt = QTB x H

Tn kho trung bnh trong mt nm ca X nghip l s liu trong bng sau:

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Bng 5.3: Bng tnh hnh tn kho ca X nghip nm 2006

VT: tn

Thng TKK TKCK TKTB (ni)

1 6.625 4.640 5.632

2 4.640 9.464 7.052

3 9.464 17.623 13.544

4 17.623 22.523 20.073

5 22.523 21.245 21.884

6 21.245 17.231 19.238

7 17.230 20.151 18.691

8 20.151 26.073 23.112

9 26.073 17.584 21.828

10 17.584 8.725 13.15411 8.725 4.918 6.822

12 4.918 3.227 4.073

Cng 175.103

Ngun: t bng cn i xut nhp tn HH TP ca X nghip

Theo nh l thuyt th tn kho trung bnh s bng tn kho ti a chia hai, hayl mc tn kho bnh qun gia u k v cui k. Tuy nhin theo tnh hnh tn kho

ca X nghip s liu st vi thc t v gim bt sai st, tn kho trung bnh canm 2006 s c tnh bng trung bnh cng ca tn kho trung bnh ca cc thng.

Theo bng trn th tn kho trung bnh ca nm 2006 l:

QTB =

12

n12

1ii

= =12

103.175= 14.592 tn

Chi ph tn tr hng tn kho trong mt nm ca X nghip gm c cc chi phsau:

- Chi ph v nh kho.

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- Chi ph s dng thit b phng tin.

- Chi ph v nhn lc cho hot ng qun l d tr.

- Ph tn cho vic u t vo hng tn kho.

- Thit hi do hng tn kho b h hng mt mt.

Chi ph v nh kho ti X nghip gm c:

- Thu t

- Khu hao quyn s dng t

- Khu hao kho

- Thu t

- Thu mn bi

Thu t v thu mn bi c tnh chung cho ton Cng ty nn khng bit

c s phi np ca X nghip. Do bit c s thu phi np ca X nghipl bao nhiu, chng ta phi tin hnh phn b. C nhiu tiu thc phn b. y ti s phn b da vo mc ng gp doanh thu ca X nghip vo Cng ty. Hayni cch khc tiu thc phn b y l theo doanh thu.

Bng 5.4: Bng doanh thu, thu t v thu mn bi ca Cng ty

VT: 1000 ng

Ch tiu Cng ty

Doanh thu 1.303.404.294

Thu t 2.869

Thu mn bi 30.500

Doanh thu nm 2006 ca X nghip l 398.938.717.000 ng. Da vo doanhthu ny ta c th phn b thu t v thu mn bi nh sau:

Thu t =294.404.303.1

869.2x 398.938.717 = 878 (1000)

Thu mn bi =294.404.303.1

500.30x 398.938.717 = 9.335 (1000)

Bng 5.5: Bng phn b tin thu t v thu mn bi

VT: 1000 ng

Ch tiu Cng ty X nghip

Doanh thu 1.303.404.294 398.938.717

Thu t 2.869 878

Thu mn bi 30.500 9.335

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Bng 5.6: Bng tnh chi ph thu t phn xng Long Xuyn

VT: 1000 ng

Ch tiu Kho 1 Kho 4Cc kho 2,

3, 5, 6Tng

1. Din tch (m2) 3.671 1.044 3.558 8.273

2. n gi thut (ng/m2)

2.450 7.350 7.350

3. Tin phi np(ngn ng) 8.994 7.673 26.151 42.818

Bng 5.7: Bng tnh chi ph v nh kho

Ch tiuKho Ha

AnKho Ch

MiKho Long

XuynCng

1.Thu t

- Din tch (m2)

- n gi thu (/m2)

- Tin thu (ngn ng)

4.000

245

980

3.000

245

735

8.273

42.818 44.533

2. Khu hao quyn sdng t

80.114

3. Khu hao kho 174.030 158.938 360.126 693.094

4. Thu t 878

5. Thu mn bi 9.335

Cng 827.954

Chi ph v nhn lc cho hot ng qun l hng tn kho:

Nhn lc qun l hng tn kho ti X nghip l cc th kho. Mi kho l mtth kho. Gm c 6 kho phn xng Long Xuyn, kho Ha An, kho Ch Mi.

Bng 5.8: Bng tnh chi ph v nhn lc cho hot ng qun l

VT: 1000 ng

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S ngi Lng bnh qun thng S thng Tin lng trong nm

8 2.450 12 235.200

Ph tn cho vic u t vo hng tn kho ti X nghip c chi ph vay vnngn hng dng cho hot ng thu mua. Li vay ngn hng nm 2006 ca X nghipl: 3.849.067.000 ng. n gin, ti gi nh chi ph ny nh l khon chi phc hi cho vic s dng vn vo hot ng thu mua (l phn li ch b mt i khi ut vo hot ng thu mua thay v em s tin u t vo hot ng khc). Nutnh ng ra vic xem chi ph ny nh l khon chi ph c hi l khng chnh xc,nhng do hn ch v mt thu thp s liu nn tm xem y l khon chi ph c hi n gin trong tnh ton. y chng ta khng i tm im hon ho trong s chnhxc ca s liu, m quan trng l cn x l nh th no trc mt tnh hung t ra.V vy phn chi ph s dng vn ny c th xem l khon nh ph.

Thit hi hng d tr do mt mt h hng: thit hi d thy nht i vi mt

hng go ca X nghip trong vic tn kho l hao ht lu kho. C cui mi thng,th kho v k ton kho s tin hnh kim k hng tn kho mt ln. Bng cch m su bao ri tnh ton li i chiu vi s sch. V c cui 6 thng th tin hnh kimk hng tn kho trn quy m ton Cng ty bo s lng v Cng ty nm. tkim k ny c kim tra cn thn hn, cng do th kho kt hp vi K ton khocng cc cng nhn bc xp tin hnh. Bng cch cn li s lng tng bao, ichiu s sch t tnh ra c lng hao ht trong lu kho.

Hao ht lu kho trong nm 2006 tp hp c trong bng sau:

Bng 5.9: Bng tnh hao ht lu kho

Tn hng Lng (kg) n gi (ng) Tin (ngn ng)

Go 5% 13.482 4.732 63.797

Go 25% 1.860 3.704 6.889

Tm 1 4.805 3.183 15.294

Cng 85.980

S d trn y ch c s liu hao ht ca ba loi trn (khng c cc loi go cn

li) l do ba loi trn thi gian lu kho c phn lu hn. Cc loi cn li cng c haoht tuy nhin khng ng k nn c th b qua.

Chi ph s dng thit b, phng tin: gm cc chi ph

- Chi ph cng c dng c: Pallette, cn in t, bnh CO 2, my bm nc,bnh bt kh

- Nng lng: in thp sng.

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Bng 5.10: Bng tnh chi ph thit b phng tin

VT: 1000 ng

Thit b phng tin S tin

1. Pallette 97.200

2. Nng lng 21.500

3. Cng c dng c khc 12.250

Cng 130.950

Nh vy: chi ph tn tr trong nm 2006 ca x nghip l 5.129.151.000 ng.

Bng 5.11: Bng tng hp chi ph tn tr trong mt nm

VT: 1000 ng

Ch tiu Gi tr

1. Chi ph v nh kho 827.954

2. Chi ph s dng thit b 130.950

3. Chi ph nhn lc cho hot ng qun l 235.200

4. Ph tn u t vo hng tn kho 3.849.067

5. Chi ph hao ht lu kho 85.980

Cng 5.129.151.

Trong ch c chi ph hao ht lu kho c th coi l bin ph. Ty theo hngtn kho nhiu hay t, thi hn tn kho lu hay nhanh m hao ht lu kho s thay i.

Cn cc chi ph cn li u l nh ph.Trong khi thng chi ph tn kho trn mt n v (H) thng c coi l

chi ph kh bin trn mi n v hng tn kho. Nhng d tn kho nhiu hay t Xnghip vn phi gnh chu khon chi ph c nh ny. Nn phn nh st vi tnhhnh thc t, y ti s chia chi ph tn kho thnh bin ph v nh ph.

- Bin ph tn tr (Btt): hao ht lu kho l 85.980 (1000).

- nh ph tn tr (tt): chi ph v nh kho, chi ph s dng thit b, chi phnhn lc cho hot ng qun l v ph tn u t vo hng tn kho l:

5.129.151 85.980 = 5.043.171 (1000).

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Vy chi ph tn tr trn mt n v hng tn kho ch tnh cho bin ph. Cnnh ph s cng vo chi ph tn kho sau ny.

Nh vy: H =592.14

980.85= 6 (1000)

5.2.5. Chi ph t hngCh = S ln t hng trong mt nm x chi ph mt ln t hng (S)

Chi ph t hng ti X nghip gm c cc chi ph sau:

- Chi ph bc xp khi mua hng: chi ph ny bin ng theo s lng hngc t mua. Bnh qun l 6.000 ng/tn. Nm 2006 X nghip thu mua vo l111.954 tn. Vy chi ph bc xp nm 2006 l: 671.724.000 ng.

- Chi ph tm kim ngun hng: ti X nghip bn hng s trc tip manghng n bn nn chi ph giao dch y thng ch c chi ph in thoi.

- Chi ph cho nhn vin kim phm: c 12 nhn vin kim phm, lng bnh

qun 2.058.000 ng/ngi.- Chi ph cho nhn vin k ton kho: c 3 nhn vin, lng bnh qun

2.100.000 ng/ngi.

Bng 5.12: Bng tnh chi ph t hng trong nm 2006

VT:1000 ng

Ch tiu Gi tr

1. Bc xp 671.724

2. in thoi 41.560

3. Nhn vin kim phm 296.352

4. K ton kho 75.600

Cng 1.085.236

Vy: tng chi ph t hng trong nm 2006 ca X nghip l 1.085.236.000ng.

Tng t chi ph tn tr, chi ph t hng cng th, s c bc tch thnhnh ph v bin ph.

Trong ch c chi ph bc xp l bin ph cn li nh: chi ph cho vic tmkim ngun hng (in thoi), kim phm, k ton kho c xem nh l nh ph.

* Bin ph t hng (Bh): 671.724 (1000).

* nh ph t hng (h): 413.512 (1000).

Chi ph cho mt ln t hng (S) cng ch tnh cho bin ph.

S =

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S ln t hng trong nm


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Theo nh l thuyt, mun tnh c chi ph mt ln t hng cn phi bitc trong nm X nghip t mua hng bao nhiu ln. Tuy nhin con s ny khng

phi lc no cng xc nh c. i vi nhng X nghip mua hng theo n thng, hoc mua sn phm t nhng nh cung ng c th no , nhng sn phmkhng mang tnh cht ma v c th mua bt c lc no th s ln t hng trongnm s xc nh c.

Tuy nhin, i vi trng hp ca X nghip sn phm mua vo l mt hnggo mt mt hng mang tnh cht thi v, khng phi lc no cng c ngun cungcn thit. V vy, X nghip khng i n lc c n t hng mi tin hnh muavo, m khi vo v s bt u thu mua lin tc. i tng cung cp u vo ca Xnghip rt a dng l cc bn hng, thng li, h dn, doanh nghip Hngngy, h vn chuyn hng n tn X nghip bn vi s lng khc nhau t cnhiu c. Do c im ca sn phm v thu mua l nh th X nghip khng thng trc nn khng th bit c cng nh khng th tnh c trong nm X

nghip t hng bao nhiu ln.Khng c s ln t hng trong nm, s khng tnh c chi ph cho mt ln

t hng. T sn lng n hng ti u s khng tnh ra c. Nh vy c phichng l thuyt v cc m hnh tn kho khng th p dng vo thc t? Khng hn lnh th, l thuyt ch l nn tng t ta bit cch vn dng vo thc t sao cho

ph hp vi tng trng hp c th.

Nh ni trn, do c im thu mua ca X nghip, ta khng th xc nhc s ln t hng trong nm. Nhng ta c th bit trong nm X nghip nhnc bao nhiu n t hng t khch hng, v giao hng cho mt hp ngnh th X nghip phi c thi gian chun b iu ng s lng hng giao. T

ta c th gi nh: tng ng vi mt n t hng ca khch hng l mt tiu ng ngun hng ca X nghip l mt ln X nghip t mua hng.

Vy:

S ln t hng trong nm = s n t hng X nghip nhn c trong nm.

Qua s liu thng k nm 2006 X nghip c cc hp ng sau:

Bng 5.13: Bng s liu hp ng trong nm

Loi hp ng S lng

Xut khu trc tip 144

y thc xut khu 11

Cung ng ni a 16

Cng 171

Ngun: thu thp t phng kinh doanh ca cng ty

T ta c th tnh c

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S =171

724.674= 3.928 (1000)

5.2.6. Chi ph tn kho

Tng chi ph tn kho ti X nghip gm c: Chi ph tn tr v chi ph t hng.

Chi ph ny nm 2006 l: 5.129.151 + 1.085.236 = 6.214.387.000 ng.Nu tch bit ring chi ph tn kho nh th s khng c c s nhn nh chi

ph ny l cao hay thp. Ch c th bit c chi ph ny l hp l cha khi n ikm vi cc ch tiu khc.

Chi ph tn tr trn doanh thu =718.938.398

387.214.6= 1,5%

Chi ph tn tr trn tng chi ph sn xut =699.947.15

387.214.6= 39%

Chi ph tn tr trn tng chi ph =617.471.36

387.214.6= 17%1

Khi ni n khon mc chi ph th cng thp s cng tt. y chi ph tn trcng khng ngoi l. Cc khon chi ph c ni n trn ch c ngha thamkho ngi c c th c t so snh, nhn nh ring ca mnh. Tuy nhin theoch quan bn thn ti nhn thy, chi ph tn tr trn chi ph sn xut l kh cao, chatt. V vy nn c bin php cn thit h thp chi ph ny.

5.2.7. Xc nh sn lng n hng sn xut ti u

Kt hp cc thng s trn ta c th tnh c cc ch tiu sau:

1

S liu c ly trn bo co kt qu kinh doanh ca X nghip

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Bng 5.14: Bng tnh cc ch tiu ca m hnh POQ nm 2006

Khon mc VT K hiu v cng thc Gi tr

1. Nhu cu hng nm caHTK

Tn D 89.663

2. Nhu cu s dng tnkho hng ngy

Tn d 299

3. Mc sn xut Tn P 6724. Chi ph cho 1 n vHTK

Ng H 6

5. Chi ph 1 ln t hng Ng S 3.928

6. Bin ph t hng/tn Ng Bv 6

7. nh ph tn kho Ng tt 5.043.171

8. nh ph t hng Ng h 413.512

9. Sn lng sn xut kinht

TnTP

Q* (*) 14.543

10. Sn lng t hng tiu

TnNL 84.0

QQ

*

= (**)17.313

11. S n hng trong nm nhng *Q

DN = 6,16

12. Chi ph tn kho min Ng CTK (***) 6.125.958

13. Khong cch gia 2n hng

NgyN

300T = 49

14. Lng tn kho ti a Tn

=

P

d1QQ *max

8.072

15. Thi gian SX 1 nhng

NgyP

Qt

*

sx =22

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16. Thi gian s dng Ngy

d

Qt maxsd =

27

17. T l % thi gianHTTK hot ng

%

sxsd

sd

%

tt

tt

+

=

55

(*)

=

P

d1H

DS2*Q

(***) tthvTK HP

d1

2

QB.N.QC +

++=

Chi ph tn kho theo nh l thuyt l: H)P

d1(

2

QS

Q

DC

*TK+=

Tuy nhin nh ni trn, X nghip khng mua hng theo n t hng nnchi ph tn kho nu tnh theo cng thc trn s khng phn nh ng chi ph thc t

pht sinh ti X nghip. Chi ph t hng, chi ph tn tr cng vy phn ln l nhph nu khng tch ring tnh chi ph nh trn s khng chnh xc. Nn cng thctnh chi ph tn kho c thay i nh trn.

y ta tnh c sn lng hng sn xut kinh t l 14.543 tn tng ng vinhu cu bn ra trong nm l 89.663 tn.

(**) Nhng nhu cu bn ra trong mt nm l 89.663 tn khng c ngha l taphi thu mua vo lng hng ng vi con s . Bi y l doanh nghip sn xut

ch khng phi doanh nghip thng mi mua i bn li. y X nghip phi muahng vo ri qua cng on lau bng mi cho ra thnh phm bn. Nn c14.543 tn go thnh phm th phi mua vo bao nhiu tn go nguyn liu. V vy ta

phi tin hnh quy i thnh phm thnh nguyn liu mua vo. Bi ta cn tnh snlng n hng mua vo ti u.

Nh trnh by trn t l quy i t go nguyn liu ra thnh phm l 84%.Vy c 14.543 tn thnh phm cn mua vo mt lng l:

84.0

543.14= 17.313 (tn go NL).

Tng t p ng sn lng bn trong nm l 89.663 tn cn mua vo

106.742 tn go cc loi.Kt lun

Sn lng n hng mua vo ti u cho mi ln t hng l 17.313 tn.

Nu t hng theo sn lng ca m hnh ny chi ph tn kho nm 2006 caX nghip s mc thp nht l 6.125.958.000 ng.

Chi ph tn tr nm 2006 theo truyn thng l 6.214.387.1000 ng.

Nh vy nu t hng theo m hnh POQ X nghip s tit kim c chiph tn kho l 88.429.000 ng (khong 1,4%).

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Theo m hnh ny p ng nhu cu hng tn kho trong mt nm Xnghip phi t mua s lng hng nh vy 6 ln. C cch khong 49 ngy th tinhnh t hng mt ln. Trong khong thi gian 49 ngy th mt 22 ngy mi sn xutxong mt n hng, v thi gian s dng lng tn kho l 27 ngy (c ngha l vilng tn kho ti a l 8072 tn, mi ngy cung cp 299 tn do cung cp trong 27

ngy l ht).Xong khong thi gian th lng hng trong kho ht, lc ny s bt u

n t hng mi. iu ny ch c th p dng c nu vic cung cp b sung hngtn kho s c din ra ngay tc thi (hay ni cch khc thi gian chun b giaonhn hng l bng 0) th chng ta s i n lc hng trong kho ht s tin hnh thng li. Tuy nhin trn thc t thng c khong thi gian tri qua gia thi imt hng v thi im hng c nhn ti kho. Cho nn thc t mt doanh nghipkhng bao gi ch n cui chu k hng tn kho mi t hng li. Thay vo , ccdoanh nghip s tin hnh t hng trc n ngy cho cui mi chu k d tr. Sngy n ny c xc nh bng vi thi gian chun b giao nhn hng b sung.

i vi trng hp ca X nghip cng vy khng th i n lc hng trongkho ht mi bt u mua vo. Vy im t hng li ca X nghip l bao nhiu?Mun bit c im t hng li ny ta cn bit thi gian vn chuyn mt nhng. Hay ni cch khc l thi gian cc i tc cung ng thu mua mt nhng. M thi gian ny th khng ging nhau gia cc ln t hng, do ngun cungvo cc thi im khc nhau khng ging nhau nn im t hng li cng s khcnhau, khng phi l mt sn lng c nh. Cho nn tnh c im t hng lita phi i vo mt trng hp c th. Trng hp ny s c cp phn sau.

Nhn xt v tnh kh thi ca m hnh

Tnh kh thi ca m hnh v ch li kinh t: nh ni trn, theo m hnh

ny s tit kim c chi ph tn kho khong 88 triu (tng ng 1,4%) so vitng chi ph tn kho thc t. Vy xt v phng din ch li kinh t th y l mhnh kh thi, c th p dng c bi n gip gim c phn no trong chi ph tnkho.

Tnh kh thi i vi cc yu cu khc:

- V kh nng cung ng: X nghip c mt im thun li l nm ngay vngnguyn liu ca tnh, i tc t cc ni ln cn u vn chuyn hng n y bn.Bn cnh , X nghip lm n lu nm c nhiu bn hng v i tc quen thuc.Cho nn, vic trin khai mi ln mua vo vi sn lng nh trn l nm trong khnng ca X nghip, ngun cung sn phm u vo c th p ng c sn lngny.

- V kh nng p ng nhu cu: sn lng n hng ti u tnh c trnl kt qu ca s kt hp nhiu thng s, sn lng mua vo l da trn k hochxut bn ca X nghip nn sn lng mua nh trn s p ng c nhu cu cakhch hng.

- V cht lng: Nu tin hnh mua vo theo sn lng ca m hnh trn.Trong mt nm X nghip s tp trung trin khai thnh 6 ln mua hng. Mi ln muac th chia ra thnh nhiu t hay thc hin trong nhiu chuyn hng (v theo mhnh ny sn lng ca mt n hng c th c thc hin trong nhiu chuynhng). Tp trung thu mua nh vy c th kim tra c ngun hng tt hn, khng

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phi thu mua nh l nh truyn thng. T lm cho thi gian lu kho cng crt ngn li, gim bt c hao ht, cht lng sn phm c nng cao.

- V kh nng qun tr: c th ni ci c ln nht ca m hnh khng phil ch li kinh t. M s gip ci thin c kh nng qun tr hng tn kho ti Xnghip. y, m hnh ny khng i hi phi p dng phng php hay ci tin tchc qun l g su xa trong ni b ca X nghip. M ch l xc nh c snlng ti u cho mi ln t hng l bao nhiu t X nghip trin khai muatheo sn lng ny, t chc li vic thu mua cho ph hp. Nh th khng nhng titkim c chi ph tn kho, p ng nhu cu m cn gip X nghip ch ng trongvic thu mua. Thay v trc y X nghip thu mua vo mt cch nh l, c baonhiu mua by nhiu hoc mua khi no y kho th ngng. Nh th th dng nhhi b ng v lng ph cha thc s tt lm. Theo m hnh ny X nghip s bitc nn mua vo mi ln l bao nhiu tit kim chi ph tn kho m vn p ngc nhu cu. T tp trung cc ngun lc tin hnh thu mua theo sn lngtrn.

- V sc cha ca kho: sc cha cc kho ca X nghip ln n 26.500 tn, y mi ln mua vo l 17.313 tn nm trong kh nng cha ca kho. Nn sccha ca kho s p ng c sn lng mua ny.

Nh vy m hnh POQ ny l kh thi c th p dng vo tnh hnh thc t tiX nghip.

5.3. Vn dng vo xy dng m hnh tn kho cho nm 2007

M hnh tn kho nm 2007 c th tin hnh theo cc bc ca s sau:

S 5.2: S thit lp m hnh qun tr hng tn kho

Da vo s liu qu kh nm 2006 ta c th tnh c cc s liu xy dngm hnh cho nm 2007.

5.3.1. Hoch nh nhu cu

Nhu cu hng tn kho trong nm l k hoch ca Cng ty, X nghip s thchin theo k hoch ny. C th, theo k hoch kinh doanh trong nm 2007 ca Xnghip th doanh s bn hng khong 107.000 tn (so vi thc t nm ri tngkhong 20%). Nh vy D ca nm 2007 l 107.000 tn thnh phm.

T ta c th tnh d =300

000.107= 357 tn.

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Xc nhcc chi phlin quan

Xc nh snlng nhng ti u

Hoch nhngun lc

Hoch nhnhu cu

Trin khaithu mua

T chc snxut lu khov qun l


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