紡織業的存貨管理分析-以K公司為個案分析

Abstract

存貨是指具有經濟價值的資產。是為準備將來接單所用的原物料、在製品、製成品、組件及耗用品。因受到市場需求的不定性，以紡織產業在台灣的發展趨勢漸漸走向供應鏈全球化的競爭型態，絕大部分都是以接受國際品牌客戶的委託接受訂單，從接受訂單到出貨(Order to Deliver;OTD)，出貨時間需縮短，面對全球供應鏈的競爭壓力，企業在採購、生產、製程規劃面臨了極大的挑戰，為能準時出貨需提前備貨，如何適當的處理存貨問題是企業的一個重要環節。若備貨過量會造成存貨過多導致資產增加流動的資金減少，且積壓存貨過久會造成倉儲不敷使用營運的風險增加；若太少的存貨又會嚴重影響出貨延遲，導致無法達到滿足顧客的需求容易造成公司利潤減少及顧客流失的狀況。目前我國的企業發展已由區域性市場擴展到國際性市場，產業結構的改變以及客戶對廠商企業社會責任的意識抬高，企業除了開源節流外更重要的是朝如何降低成本、提高產品品質並運用目前全世界e化的潮流，進行企業的營運流程改革，對內能隨時掌握公司內部的管理，對外能掌握客戶的動向及適應時代潮流的變遷。因此，本篇論文提出因應紡織業全球運籌所需配合的縮短工時OTD 時間，降低生產成本與存貨成本的前端織布與後端染整的定位策略，同時考量織布端與染整端接單、生產排程及配送的流程規劃，將以一家K紡織公司為個案作為分析研究。K公司成立於民國81年，有紡紗廠、織布廠、染整廠、成衣廠等生產單位，具有一條龍的生產規模，K公司面臨著各個廠如何進行供應鏈及存貨的管理之問題，希望能藉此個案的分析及考量說明能讓存貨管理的運用模式完整。Inventory is economically valuable asset because of raw materials, works-in-process, finished goods, assembly and spare parts. Due to the uncertainty of market demand, the development trend of Taiwanese textile industry is gradually moving toward the global competition of supply chain and OTD(Order to Deliver, OTD). Under the global competition, textile companies need to manage inventory effectively, manufacture rapidly, reduce risk and meet the customer's satisfaction. At present, Taiwanese textile companies are deloveloping from a regional market to an international market.The change of industry structure and the awareness of social responsibility are driving textile comanies to reduce cost, improve product quality, utilize e-tools, and get on re-engineering. The internal managment of the company can grasp customers trend and adapt to the market variations. Therefore, this study presents a positioning strategy for Taiwan textile industry to shorten OTD time, reduce production cost and inventory cost . Based on the analysis results , this study shows a Taiwan K textile company to understand how a global vertically integrated textile company achieved organization change succesfully by improving inventory management and importing ERP systems.