考虑不合格品率库存系统的退货时机决策分析

Decision Analysis of Return Time for Nonconforming Products

针对不合格品率库存系统大多没有考虑退货时机的问题,在分析不合格品库存形成机理和不同退货时机对库存成本影响的基础上,将不合格品退货方式界定为逐一退货和成批退货,退货时机分为即时退货和延时退货;考虑到库存系统中合格品与不合格品在库存持有过程中的不同特点,建立区分不合格品与合格品保管费用核算的库存系统;以不合格品成批退货为例,考虑到不同退货时机下库存成本的差异性,设计出不合格品退货时机选择的决策方法和两类退货时机转换的库存物料不合格品率的阈值;最后通过算例分析验证了方法可行性.考虑不合格品退货时机的库存系统可实现企业库存系统运作进一步接近真实情况,并为不合格退货决策提供依据,同时为库存成本核算与控制的精准化提供一种新的思路.

Most of the inventory system with unqualified product rate has no consideration of the timing of return problem. Based on analyzing the formation mechanism of defective product inventory and the impact of different return timings on inventory costs, the article defined return methods for noncon forming products as return by product and batch return.The return time is divided into immediate return and delayed return.Taking into account the different characteristics of the qualified products and noncon forming products in the inventory system in the process of inventory holding, inventory system is estab lished to distinguish the non conforming products from the qualified products. Taking rejected products as batch returns for instance,taking into account the difference in inventory costs under different return times,a decision method is designed for return timing of nonconforming goods and a threshold for the rate of defective stock items for two types of return timing conversion. Finally, the feasibility of the method was verified by an example analysis. The inventory system that considers the return timing of nonconforming products can get closer to the actual situation of the enterprise inventory system opera tion,and provide a basis for non compliant return decision making, and mean while provide a new idea for the accuracy of inventory cost accounting and control.