Prekių atsargų valdymas statybos prekybinėje įmonėje, užtikrinant nenutrūkstamą tiekimą

Abstract

Atsargos yra neišvengiamos prekybos imon(ms, taciau butina pagristi ju kieki, tinkamai ivertinus busima paklausa ir taip sumažinant bendrasias išlaidas, kurias sudaro d(l atsargu trukumo negautas pelnas (nepatenkinta paklausa) bei sand(liavimo išlaidos. D(l nepakankamo atsargu lygio imon( negauna pajamu, taip pat rizikuoja prarasti klientus, taciau nepagristai didelis atsargu lygis reiškia išaldytas imon(s apyvartines l(šas, kurios gali buti panaudotos imon(s pl(trai ivairiomis kryptimis. Vienas sud(tingiausiu etapu, nustatant racionalu atsargu lygi – paklausos prognozavimas. Prekybos imon(s dažniausiai susiduria su tikimybinio pobudžio paklausa, kurios neimanoma aprašyti jokiu d(sniu, tod(l jos ivertinimui tenka pasitelkti matematin(s statistikos metodus. Darbe siulomas atsargu valdymo modelis, susiejantis atsargu klasifikavima, atsižvelgiant i ju svarba imon(s veiklai bei atsargu lygio nustatyma, atsižvelgiant i pasirinkta klientu poreikio tenkinimo lygi. Atsargos klasifikuojamos, taikant COPRAS daugiakriterio vertinimo metoda, o klientu poreikio tenkinimo lygis ir ji atitinkantis atsargu lygis nustatomas, atsižvelgiant i bendrasias išlaidas, kurias sudaro d(l nepatenkintos vartotoju paklausos prarastas pelnas, atsargu isigijimo, sand(liavimo išlaidos. Modelis patikrintas, remiantis realios statybos sektoriaus prekybos imon(s veiklos rezultatais ir pardavimu duomenimis.

Inventory is inevitable for any sales company, however it is essential to determine the reasonable inventory level by properly forecasting the upcoming customer demand, thus decreasing total costs, that consist of lost profit caused by unsatisfied customer demand and inventory holding costs. By keeping a low inventory level a sales company is at risk of losing its customers as well as potential profits, on the other hand, an unreasonably high inventory level leads to company‘s financial assets frozen for a long period of time in the form of inventory items. One of the most complicated steps when determining an appropriate inventory level is demand forecasting. Sales companies often face stochastic demand, which can be evaluated by using methods of mathematical statistics. The Master‘s thesis suggests an inventory control model, that involves inventory classification, according to their importance for the company as well as determination of inventory level according to the selected customer demand satisfaction level. The inventory classification is performed by using COPRAS multi-criteria evaluation method, while the determination of customer demand satisfaction level is determined according to the total expenses, consisting of lost profits, inventory purchase and storage costs. The proposed model has been tested by using activity and sales data of an actual construction industry sales company.