| 摘要: | 自2022 年第2季開始疫情的紅利現象逐漸消退，再加上受到地緣政治等眾多衝擊，讓電腦、手機和消費性電子相關的產業，需求量開始下滑，2022年下半年在全球環境變動不利因素的壟罩下，讓許多企業面臨庫存去化龐大的壓力。此時，存貨管理對企業而言就扮演很重要的角色，其重要性體現在資金利用效率、客戶服務水平、生產計劃控制以及庫存風險控制等方面，故有一個好的存貨政策，企業可以更有效的管理存貨，減少成本，從而提高經濟效益。
本研究針對半導體封測廠2022年度使用之基板物料做存貨的研究，在利用EOQ 經濟訂購量模式、永續盤存的（s, Q）模式，以及定期盤存的（R, S）模式三種不同模式下，以存貨總成本最小化為目標，探討存貨總成本的差異，並分析不同基板的特性與各存貨模式之間，是否可找出分類的規則，以利套用在同特性的物料上。
本研究分析結果顯示，若以ABC分類法來將物料分類，存貨總成本在A類物料和C類物料多以EOQ經濟訂購量模式為最低，而在B類物料以（s,Q）模式為最低，且使用EOQ 經濟訂購量模式、永續盤存的（s, Q）模式，以及定期盤存的（R, S）模式，對於個案公司的基板存貨成本皆有下降。;Since 2022 Q2, the economic benefits of the COVID-19 has gradually disappeared, coupled with geopolitical influence, the demand for computers, mobile phones, and consumer electronics-related industries has begun to decline. In the second half of 2022, the global environment changed unfavorably. Under the economic recession, many companies are facing huge pressure to reduce inventory. At this time, inventory management plays an important role for the enterprise. Its importance is reflected in the efficiency of capital utilization, customer service level, production planning, and inventory risk control. Therefore, with a good inventory policy, the enterprise can manage inventory effectively, reduce costs, and improve economic efficiency.
The study focuses on the inventory of substrate materials used by semiconductor packaging and testing factory in 2022, using three different models: EOQ model,
perpetual inventory (s, Q) model, and periodic inventory (R, S) model to minimize the total cost of inventory, discuss the differences about total cost of inventory among three
models, and the characteristics of different substrates to find out if there is a rule of classification can be also applied to materials with the same characteristics.
The analysis results of this study show that if the ABC classification method is used to classify substrates materials, the total inventory cost of A class and C class are the lowest in the EOQ model, and the total inventory cost of B class is the lowest in the (s, Q) model. No matter applying the EOQ model, the (s, Q) model, or the (R, S) model to the substrates materials, the total inventory cost are all decreasing, comparing to the origin inventory model which case company is using. |
