摘要(英) |
Abstract
Today, enterprises operation has various aspects on cost control. However, maintenance of production equipment spare parts is never closely monitored as it has great impact on production output, and also affects manufacturing industries that require intensive production capacity. At present, enterprises operating in various aspects of cost control, maintenance production equipment spare parts is not one of the main non-conventional monitoring material, at the same time spare parts and production equipment output is influence each other, also effect main manufacturing capacity intense competition。
By having huge inventory would cause pressure on cash flow for enterprises operation. However, in order to maintain customer’s satisfactory level, it is critical to have adequate inventory. If operating enterprises have huge inventory costs causing financial pressure on cash flow。So, enhance customer service level and lower inventory cost is every enterprises very important target in operation.
This research is based on a local solar cell manufacturer using ABC inventory analysis to reduce slow moving spare parts and minimize inventory cost in order to sum up a reasonable inventory level, then compare the effectiveness in all inventory classification by using ABC inventory analysis to solve the issue of having high inventory cost on spare parts in long term. In this research ,due to domestic manufacturer of solar cell utilizes ABC inventory analysis to reduce slow moving spare parts , To minimize inventory costs is target to calculate a reasonable inventory levels, compare the effectiveness of the application ABC classification of inventory analysis, solve spare parts high inventory cost。
Keywords: Spare Parts, A-B-C analysis, Inventory |
參考文獻 |
參考文獻
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