原材料和半成品部品的呆滯物料類別的計(jì)算標(biāo)準(zhǔn).doc

Luxottica Tristar May 16, 2009原材料和半成品部品的呆滯物料類別的計(jì)算標(biāo)準(zhǔn)（包括報(bào)廢物料和貶值物料）在呆滯物料分析中，我們把物料分為兩類：一） MRP系統(tǒng)管理的物料（簡(jiǎn)稱MRP物料）二） 不在MRP系統(tǒng)管理的物料（簡(jiǎn)稱“EXTRA”物料），主要指不在BOM里面的消耗材我們從AS400系統(tǒng)中提取信息，按照物料的SKU代碼來計(jì)算呆滯物料類別，分析包括以下6個(gè)因素：a) 需求（包括預(yù)測(cè)需求和釋放的需求（即生產(chǎn)單里的需求）b) 需求級(jí)別（分ABC三級(jí)）c) 庫存d) 庫存級(jí)別（分ABC三級(jí)）e) 庫存的覆蓋類別：它的計(jì)算方法是用實(shí)際的庫存除以月平均消耗量。先用過去12個(gè)月的出庫量得到月平均的消耗量，最后與實(shí)際的庫存對(duì)比，計(jì)算出實(shí)際庫存的覆蓋時(shí)間是多長(zhǎng)。根據(jù)計(jì)算結(jié)果分為6個(gè)類別： a. 0: 新建立的代碼，在過去6個(gè)月里面創(chuàng)建的 b. 1: 庫存的覆蓋時(shí)間小于或等于6個(gè)月的 c. 2: 庫存的覆蓋時(shí)間大于6個(gè)月，且小于或等于12個(gè)月的 d. 3: 庫存的覆蓋時(shí)間大于12個(gè)月，且小于或等于24個(gè)月的 e. 4: 庫存的覆蓋時(shí)間大于或等于24個(gè)月的 f. 5: 過去12個(gè)月沒有任何的出庫記錄的f) 出庫的數(shù)量：庫存的覆蓋類別是在過去12個(gè)月的出庫數(shù)量的基礎(chǔ)上計(jì)算的（比如2009 年5月，我們分析的就是從2009年4月倒推12個(gè)月的數(shù)據(jù)，即從2008年4月到2009年4月）；另外，我們計(jì)算出庫數(shù)量時(shí)，考慮的是包括出庫到現(xiàn)場(chǎng)和賣給客戶的數(shù)量，具體倉庫做帳的原因代碼請(qǐng)參考本文件最后的部分。一）MRP系統(tǒng)管理的物料：根據(jù)限定條件的不同，我們定義了兩種類型的呆滯物料，即報(bào)廢的呆滯物料（to be thrown away）和貶值的呆滯物料（to be devaluated）。1）如果一個(gè)物料被認(rèn)為是可以報(bào)廢的（to be thrown away），那么它需要符合的條件是：- 它的需求是0- 它的庫存覆蓋類別是4或5然而，一些需求數(shù)量很少的物料也有可能被考慮報(bào)廢的，如果它滿足以下條件：- 一些用對(duì)/個(gè)作為計(jì)算單位的家族，如果它的需求小于200PCS/PA，以及塑膠板材（3201家族）的需求如果小于10公斤- 庫存覆蓋類別是4或5- 需求級(jí)別是C2）如果我們認(rèn)為某個(gè)物料的庫存數(shù)是可貶值的（to be devaluated），它就要符合以下的條件：- 它的庫存覆蓋類別不是0（即不是新的代碼）- 需求級(jí)別是C這樣，該代碼的庫存中，我們可以考慮是可貶值的呆滯物料的數(shù)量= 庫存數(shù)量- 需求數(shù)量。請(qǐng)注意：如果我們認(rèn)為某個(gè)物料（AS400 SKU）是可以報(bào)廢的呆滯物料，我們就是考慮該物料（SKU代碼）的所有庫存報(bào)廢；但對(duì)于可貶值物料，我們是只考慮該代碼的庫存數(shù)減去需求數(shù)之后所剩余的數(shù)量為可貶值庫存。二）不在MRP系統(tǒng)管理的物料： 計(jì)算不在MRP管理的物料的報(bào)廢的呆滯物料（to be thrown away）和貶值的呆滯物料（to be devaluated）邏輯是一樣的，只要它符合以下條件： - 它的庫存覆蓋類別是4或5備注：1） 有些物料代碼是在MRP管理的，但沒有出現(xiàn)在需求的信息表中（如果某代碼在系統(tǒng)預(yù)定的31周時(shí)間內(nèi)，即這個(gè)代碼將來沒有預(yù)測(cè)需求，過去也沒有釋放的正式需求的話就會(huì)出現(xiàn)這種情況）。這樣的話，在我們的分析中就不考慮它是在MRP系統(tǒng)管理的。2） 以下的兩個(gè)代碼的庫存覆蓋類別，在呆滯分析中我們是通過手動(dòng)計(jì)算來調(diào)整的：a. 1PLASTICA, 1LENS2501, 1LENS2503, 1LENS2504, 1LENS2506: 它們都是代表一類物料的統(tǒng)稱代碼，我們根據(jù)意大利產(chǎn)品開發(fā)部的通知把所有我們以后將不會(huì)用到的塑膠板材和太陽鏡片的AS400庫存分別轉(zhuǎn)移到這些統(tǒng)稱代碼中（板材都轉(zhuǎn)入1PLASTICA；鏡片是按照家族代碼轉(zhuǎn)移的）。因?yàn)槲覀兛紤]這些代碼是不會(huì)有出庫的，但有時(shí)候這些代碼的出庫數(shù)量是大于0的（現(xiàn)場(chǎng)調(diào)機(jī)等），所以它們的庫存覆蓋是不真實(shí)的， 這樣我們?cè)跀?shù)據(jù)分析中會(huì)手動(dòng)把它們的庫存覆蓋類別改為5。b. 1SS1100BIS PP03 CRYST: 這個(gè)代碼實(shí)際對(duì)應(yīng)的物料代碼是1SS1100000 PP03 CRYST。因?yàn)橄到y(tǒng)的數(shù)字位碼問題（AS400庫存不能大于9，999，999PCS），我們創(chuàng)建了這兩個(gè)AS400代碼來管理同一個(gè)寶石。所以對(duì)于“BIS”這個(gè)代碼，倉庫只會(huì)有原因代碼“SCC”“CCC”轉(zhuǎn)庫存的記錄，而在我們的物料出庫分析中，是不會(huì)考慮這兩個(gè)原因代碼的。這樣的話就會(huì)出現(xiàn)一個(gè)錯(cuò)誤：“BIS”因出庫記錄為0，被認(rèn)為是呆滯物料。為了解決這個(gè)問題，我們?cè)跀?shù)據(jù)分析中就手動(dòng)把它的庫存覆蓋類別改為0。3） 可貶值物料的分析中的單價(jià)是引用財(cái)務(wù)部AVM報(bào)表中的單價(jià)。如果在存檔文件中我們找不到這個(gè)單價(jià)，分析就會(huì)自動(dòng)引用去年的PVM報(bào)表中的單價(jià)。單價(jià)幣種：TRISTAR 是人民幣，LTF是歐元。4） 對(duì)于MRP管理物料，“IUP”“RI-”的使用在2008年已經(jīng)很規(guī)范了，所以不需要特殊考慮。只需要考慮“EXTRA”物料的原因代碼要增加“IUP”的出庫數(shù)量，如果有增加新EXTRA家族，要修改查詢。5） RAP：這個(gè)是代表現(xiàn)場(chǎng)退回沒有小批號(hào)的物料給倉庫入庫的原因代碼，在我們分析物料的出庫數(shù)量時(shí)需要考慮。這個(gè)雖然不是出庫數(shù)但它是個(gè)入庫數(shù)，會(huì)降低實(shí)際出庫的數(shù)量。所以會(huì)錯(cuò)誤的認(rèn)為某些代碼是呆滯物料。但現(xiàn)在我們已經(jīng)要求現(xiàn)場(chǎng)要按照批號(hào)入庫了，所以這個(gè)影響很小了。6） 2212（成品塑膠腿的家族），現(xiàn)在已經(jīng)可以做正常分析，不需要特殊考慮了。PS 1：貶值分析中我們要考慮的倉庫作帳原因代碼（由IT提供）： PS 2：ABC 等級(jí)的計(jì)算方法：我們是按照家族分別計(jì)算的。比如需求的ABC級(jí)別，我們先把需要分析的家族中所有代碼的需求數(shù)量從大到小排序，再計(jì)算出各代碼的需求占整個(gè)家族需求的百分比，最后按照需求百分比從大到小依次往下累加，當(dāng)累加到某個(gè)代碼時(shí)總百分比等于70%時(shí)，我們就說該代碼及其以上的所有代碼是屬于等級(jí)A的，相同的邏輯，繼續(xù)向下累加到90%，就該代碼以上到等級(jí)A之間的所有代碼是屬于等級(jí)B的，剩余的代碼屬于等級(jí)C。Luxottica Tristar February 22, 2008CRITERIA FOR THE CALCULATION OF THE OBSOLESCENCE RATE OF RAW MATERIALS AND SEMIFINISHED COMPONENTS (TO THROW AWAY AND TO DEVALUATE)The items considered in this analysis are divided in two categories:1) ITEMS MANAGED WITH MRP (or simply MRP)2) ITEMS NOT MANAGED WITH MRP (or EXTRA)The rates used to calculate these obsolete qties by sku are taken from AS400, and they are: a) NEEDS (planned needs + released needs)b) NEEDS RANK (ABC)c) STOCK d) STOCK RANK (ABC)e) COVERAGE CATEGORY: it is calculated as actual stock / monthly average consumption, and indicates the months of coverage of the sku based on the discharged qties of the past 12 months (DISCHARGED QTIES).a. 0: recent code, created within the past 6 monthsb. 1: coverage of less than 6 months (x 6 months)c. 2: coverage between 6 and 12 months (6 months x 12 months)d. 3: coverage between 12 and 24 months (12 months 24 months)f. 5: no moving (discharged qties 0)f) DISCHARGED QTIES: the calculation of the coverage category is based on the qties discharged during the past 12 months (i.e. the 12 months before the elaboration month) with reason codes indicating discharge for production or sale (detailed reason codes taken from the official document provided by IT at the bottom of this document) MATERIALS MANAGED WITH MRP:The general rule states that an item is considered likely to be thrown away if: - Its needs are 0- Its coverage category is 4 or 5However, also items with very low needs may be considered likely to be thrown away. They are so if:- Their needs are less then 200 pcs/pairs, for families managed by pcs or pairs; their needs are less then 10 kg, for 3201 family (plastic sheets). All the remaining families do not follow this rule. - Their coverage category is 4 or 5- Their needs rank is C An item is considered likely to be devaluated if:- Its coverage category is other than 0 (recent codes)- Its needs rank is CThe portion of the stock that might be 100% devaluated is calculated as (stock needs).MATERIALS NOT MANAGED WITH MRP:For all the items belonging to this category the two calculations are the same; it means that an item is likely to be either thrown away or devaluated if: - Its coverage category is 4 or 5NOTES:1) There are some items managed with MRP but not present in the file containing all the information related to the needs (this happens if these items do not have planned needs in the future nor released needs in the past, according to a pre-defined period of 31 weeks). The criteria used to consider these items are the ones used for the items not managed with MRP.2) There are two codes which coverage category is manually adjusted:a. 1PLASTICA, 1LENS2501, 1LENS2503, 1LENS2504, 1LENS2506: these are generic codes where we put all the obsolete plastic sheets and lenses we will not use anymore, according to the instructions we receive from Italian product development dept. Sometimes these codes discharges are bigger than 0, so their coverage category in not realistic, as they are to be considered no moving. Therefore during the data analysis, their coverage category is manually changed to 5.b. 1SS1100BIS PP03 CRYST: this code identifies the same physical object as 1SS1100000 PP03 CRYST. Two codes have been created to solve a system problem (the stock AS400 is able to manage cannot go over 9.999.999 pcs). So the “BIS code” is discharged and charged only with reason codes CCC and SCC, both not taken into consideration by the calculation of the discharge of the last 12 months). This situation leads to a mistake: the BIS code is considered no moving and therefore obsolete. In order to solve this problem during the data analysis its coverage category is manually changed to 0.3) The prices used in this elaboration are the ones contained in the AVM file. If they were not present in this archive the considered price would be the one of the last year as in the PVM file. The prices are expressed in euros (change rate: 1 RMB = 0.0943 )4) There are some reason codes that have been incorrectly used in the last year. To discharge material to production warehouse people used some reason codes with different meaning: this situation influences badly the coverage category attribution. These reason codes are:a. IUP(discharge to internal department)b. RI-(discharge for spare parts warehouse)a. As regards the reason code IUP there are two problems:o IUP used to discharge for production items belonging to families managed with MRP: about this problem the situation has become clean since May 2007. The coverage category of all the items that have been badly discharged with IUP in the past 12 months (i.e. the 12 months before the elaboration month) will be manually recalculated upon the qties discharged during the months after May 2007, redistributed on a yearly basis. From May 2008 on this recalculation will be unnecessary. o IUP used to discharge for production items belonging to families of auxiliary materials according to the instructions received from Italy: in this situation the qties discharged with IUP should be considered in the calculation of the discharges of the past 12 months, otherwise the obsolescence rate would be overrated. Solution: create a new reason code for the discharge for technical tests (not to be considered in the elaboration), go on discharging the items belonging to these families with IUP and put it among the reason codes considered in the elaboration. The families with this problem are: 4399, 4400, 4500, 4902, 4903, 6101, 6102, 6103, 6104, 6105, 6106, 6300, 6400, 6600, 6700, 6799, 6801, 6802, 6803, 6804, 6805, 6806, 6807, 6808, 6809, 6811, 6900, 8300, 8301, 8302, 8303, 8304, 8305, 8310, 8312, 8400, 8500, 8501, 8502, 8503, 8610, 8620, 8630, 8640, 8650, 8701, 8702, 8703, 8750, 8751, 8752, 8753, 8754. Among them, 6900 (material for injection) is the only one managed with MRP.Proposal: in order to solve temporarily this situation we propose to recalculate the coverage category of the above mentioned families manually, considering also the qties discharged with IUP.b. Also about RI- we have two problems:o For a certain period of time people from the soldering warehouse has been discharging every component without microlot with RI- instead of IUR. This has a bad influence on the discharges data, with the result of overrating the obsolescence rates. o This reason code is still being used to discharge all the items (both materials and finished components, like nosepads) that need to be shipped to Avant Guarde without a microlot. This situation will disappear soon, as everything is going to be managed by microlot. In order to solve both these two situations all the items discharged in the past 12 months with RI- will be manually taken out of the analysis. 5) RAP: this reason code (which meaning is: return from production without microlot) is taken into consideration when calculating the discharged qties: the problem is it does not represent a discharge, but a charge, so it affects the discharged qties, decreasing them. For this reason we might consider obsolete something that is not. These items are in any case considered obsolete according to the standard criteria, but they will be highlighted in order to let the related offices treat them with particular at