การจัดการสินค้าคงคลังของบริษัท ศูนย์กระจายสินค้า ก.วัฒนศิลป์ จำกัด

Abstract

The study on "Inventory Management of K. Vattanasin Distribution Center Company Limited" aimed to increase efficiencies of the company's inventory management and classification in order to reduce product costs to the lowest rate while maintain product quantity to meet with customer demand. In this study, inventory was classified into categories by the ABC analysis; then, the economic order quantity for each category was calculated in order to identify appropriate amount of safety stock and reorder point to the order quantity. According to application of ABC Analysis to the sales of K. Vattanasin Distribution Center Company in the fiscal year 2019 (from 1 January 2019-31 December 2019), the findings presented that the company had 9 product categories in total. Based upon the ABC Analysis, there were 49 items enlisted in the A category, of which the costs were greater than 70% of the overall company's inventory costs. The average values of inventory items in this category were at the amount of 213,378,583 Baht per year. Results of the study on coefficient of variation for inventory items in Category A revealed that the inventory in this category had rather constant demand and were able to be computed for the economic order quantity. Consequently, the reorder point was re-calculated with the determination of service level at 95%, According to the calculation to compare the total inventory costs being spent before and after economic order quantity implementations, which was adjusted to suit with the actual demand, the results suggested with the economic order quantity implementation, the total costs for inventory management were decreased by 4,301,823 Baht/ year or 74.78% of the total costs. In considerations of the ordering cost and the holding cost, the findings revealed that after the inventory management was studied, the ordering cost was decreased by 2,375,630 Baht/ year or 78.25% of the ordering cost. In the meanwhile, the study of inventory management also brought an impact to the holding cost. After the inventory management was conducted, the holding cost was decreased by 1,940,739 Baht per year or 71.44% of the holding cost. Apparently, after the study on inventory management was conducted, the ordering cost and the holding cost along with the total costs were decreased. All results of this study could, therefore, be applied to explore and analyze the suitable inventory management guidelines for the K. Vattanasin Distribution Center Company Limited.