Dissertations / Theses on the topic 'Finished goods'

Thesis: S.M., Massachusetts Institute of Technology, Engineering Systems Division, 2014. In conjunction with the Leaders for Global Operations Program at MIT.
Thesis: M.B.A., Massachusetts Institute of Technology, Sloan School of Management, 2014. In conjunction with the Leaders for Global Operations Program at MIT.
Cataloged from PDF version of thesis.
Includes bibliographical references (pages 55-56).
As the commoditization of the PC market erodes product margins, increasing emphasis is placed on cost optimization within the supply chain. One critical component of this is the financial impact of inventory policies and the transportation choices affecting these policies. Overseas manufacturing and ocean transportation are the most cost-effective solutions, but this requires building products to a forecast. The uncertainty induced by forecasts affects the inventory volumes necessary to achieve specified service levels. Inventory volume and its associated holding cost can be reduced through air transport, but this must be balanced against the increased expense of this particular shipping option. This thesis seeks to develop a framework informing inventory levels, transportation policies, and replenishment decisions. Holding inventory to a target level that does not vary across product type or replenishment method has the advantages of ease of management and low inventory variability within merge centers, but is sub-optimal from a customer satisfaction and cost perspective. The model presented introduces a flexible approach that considers variations in product characteristics to determine optimal inventory and transportation strategies. Differences between generalized target inventory levels and the levels achievable through a non-uniform approach are demonstrated. The implications of these inventory levels on required forecast accuracy levels are also considered. From these differences are extrapolated cost savings under current commercial finished goods volumes for the North American region as well as target volumes for the same. Current and target ocean volumes are discussed, with an analysis of their effect on inventory levels and costs.
by Oliver Stiles Schrang.
S.M.
M.B.A.

Thesis (S.M.)--Massachusetts Institute of Technology, Sloan School of Management; and, (S.M.)--Massachusetts Institute of Technology, Dept. of Mechanical Engineering, 1999.
Includes bibliographical references (p. 61).
Recently, many companies have begun to implement lean manufacturing principles as a way to improve their production systems. Alcoa has joined the movement to adopt lean manufacturing, and has named their effort the Alcoa Production System (APS), after the Toyota Production System which is, doubtless, the best known example of lean manufacturing implementation. The thrust of lean manufacturing is the removal of waste from the production system. For most companies the biggest reason for implementing lean manufacturing is that of reducing excess inventory. However, before inventory can be removed it is important that the reasons for holding inventory are understood. Only after these drivers of inventory are improved or removed, can companies safely reduce their inventories without losing their ability to satisfy customer demand. If implemented correctly, lean manufacturing is a great way to systematically reduce waste, especially inventory. However, most reference texts on lean manufacturing implementation have very little specific information on how much inventory is appropriate at any stage of improvement. On the other hand, practitioners of operations management have been dealing with these issues for years, and there exists a body of knowledge on sizing inventories. Many fail to realize that these two fields of study are compatible and that the base stock model is fully compatible with lean production methods. It is the objective of this thesis to show that the base stock model is compatible with lean manufacturing, and is an appropriate model for determining the correct levels of finished goods inventories at the Denison Alcoa plant.
by Michael Gary Milby.
S.M.

Thesis (M.B.A.)--Massachusetts Institute of Technology, Sloan School of Management; and, (S.M.)--Massachusetts Institute of Technology, Dept. of Mechanical Engineering, 1999.
Includes bibliographical references (p. 59).
by William E. Dutcher, Jr.
S.M.
M.B.A.

Thesis (M. Eng.)--Massachusetts Institute of Technology, Dept. of Mechanical Engineering, 2007.
Includes bibliographical references (p. 77).
This thesis is the result of a three month internship at TCG Pharmaceuticals, Singapore. With the worldwide initiative of lean in TCG, it has implemented the TCG Production System which finds its roots in the famous Toyota Production System. The recognition of the importance of reducing the waste of inventory by TCG is the main motivational force for this internship. This thesis documents the inventory levels of the finished goods in the current production scenario and also analyzes the inventory levels for the future as the production of a new product is aimed to be launched this year. The main purpose of this thesis is to suggest ways to better manage the finished goods inventory at TCG. The future states are modeled using a single stage multi product system and various scenarios are developed. A comparison is made between the TCG's planned production schedule and the production schedules developed based on the different scenarios generated using the model. The performance is measured in terms of the space that is needed in each case to hold the inventory.
by Sumit Gupta.
M.Eng.

Denna studie genomfördes på BillerudKorsnäs bruk i Skärblacka och undersökte hur utrymmesbegränsningar i ett färdigvarulager kan hanteras med olika åtgärder. Bakgrunden till studien är att färdigvarulagret i BillerudKorsnäs bruk i Skärblacka redan i dagsläget, när denna studie genomfördes, upplever en hög belastning på grund av en begränsad lagringsyta. Detta är dock hanterbart i dagsläget men i början av 2018 ska en ny pappersmaskin (PM10) implementeras. Detta kommer att medföra en ökad produktion av MG produkter som är de mest svårhanterliga produkterna. Därmed förväntas det att färdigvarulagret överbelastas om inga åtgärder vidtas. Inledningsvis i denna studie presenterade BillerudKorsnäs ett tjugotal åtgärder och av dessa åtgärder valdes åtta åtgärder ut i samråd med BillerudKorsnäs, som vidare kallas för det planerade åtgärdspaketet. De åtta åtgärderna är: lastbilspendel mellan Skärblacka och Norrköpings hamn (Pampus och Öhmansterminalen), ny lagerindelning, flytta all avsalumassa till Pampus, konsolidering av terminaler, alla översjötransporter av MG produkter går via Pampus, en extra ledtidsdag för direktlastbilar, utökad bemanning i magasinet och dokumenterade rutiner för ”onödig” lagring. Studiens syfte är därmed att utvärdera om det planerade åtgärdspaketet är en hållbar lösning för att hantera utrymmesbegränsningarna i färdigvarulagret när PM10 är i drift. För att analysera det planerade åtgärdspaketet skapades två simuleringsmodeller i simuleringsprogrammet Arena. En modell med PM10 och det planerade åtgärdspaketet och en modell med enbart PM10 för att kunna jämföra och analysera effekten av åtgärdspaketet. Analyserna tyder på att färdigvarulagret kommer att överbelastas om inga åtgärder vidtas. Samtidigt tyder analyserna också på att det planerade åtgärdspaketet är en hållbar lösning på de förväntade lagringsproblemen när PM10 är i drift. Vidare indikerade analyserna att andelen lastbilstransporter relativt tågtransporter kommer att öka när PM10 är i drift och att antalet lastbilstransporter per dag har en stor påverkan på lagernivåerna.

Thesis (M.B.A.)--Massachusetts Institute of Technology, Sloan School of Management; and, (S.M.)--Massachusetts Institute of Technology, Dept. of Aeronautics and Astronautics; in conjunction with the Leaders for Global Operations Program at MIT, 2011.
Cataloged from PDF version of thesis.
Includes bibliographical references (p. 66-67).
Since Michael Dell returned as CEO in 2007 the company has undergone several changes such as utilizing third party manufacturers, reentry into retail, and a new focus on solution based offerings. Although historically Dell has been a build to order business, it is now expanding into build to plan (such as retail) and build-to-stock (BTS) fulfillment channels. This study focuses on Dell's recent entry into the BTS space and the use of finished goods inventory analysis to understand policy tradeoffs. Finished goods inventory decisions often have implications across multiple groups in a corporation. Decisions such as how many locations in which to hold inventory, where to hold inventory, how to fulfill that inventory, and at what service level cannot be made independently as they often influence each other and can be customer and product dependent. Additionally, external factors such as fuel costs, taxes, and market rates can change frequently, which can alter optimal strategies. A means of quickly evaluating alternative strategies to understand tradeoffs is needed. This study creates a model of inventory associated costs from the point of manufacturing to delivery to the customer for the US computer notebook market and seeks to account for the impacts across multiple organizations. Key inventory levels are explored and inventory theory is utilized. From this study a flexible model has been created that estimates a cost per unit for a given inventory policy as well as a methodology that will be used globally. Key decision makers have also gained greater intuition on the tradeoffs associated with these integrated decisions and have a tool that helps quantify the impacts of changes such as improved forecast accuracy, increased ocean shipment, and higher service levels. In this example, fundamental inventory theory and basic modeling techniques have been utilized to provide a tool that can evaluate complicated tradeoffs and the financial implications of inventory policies. This stresses the importance of knowledge of inventory fundamentals such as risk pooling, type one and type two service levels, and risk management by managers setting policy.
by David J. Segrera.
S.M.
M.B.A.

Thesis (M. Eng.)--Massachusetts Institute of Technology, Dept. of Mechanical Engineering, 2009.
Cataloged from PDF version of thesis.
Includes bibliographical references (p. 84-86).
A product line, characterized by high level of customization, diversification and demand correlation between different finished goods products, requires increased efficiency and effectiveness. The product line, along with the intrinsic correlation, is modeled; the customer expectation is also analyzed. Based on these analyses, two inventory control frameworks are proposed: a fixed service level policy for the raw materials and an optimized policy for the finished goods. The optimal policy is validated using simulation. The proposed policies reduce the inventory value on hand for finished goods and raw materials by 35% and 30%, respectively, while at the same time optimizing the service levels.
by Diego Palano.
M.Eng.

Introduction: Nowadays firms must focus on maintaining healthy finished goods inventory stocks in order to be able to decrease inventory costs, meet customer requirements and to obtain competitive advantage. However large decentralized manufacturing companies often face the problem of sub-optimization in inventory management in subsidiaries due to several different reasons. As a result, company loses its competitiveness. Thus, there is a need to coordinate inventory activities of subsidiaries to prevent sub-optimization. Purpose: The purpose of this thesis is to investigate whether coordination mechanisms highlighted in academic literature are used in practice on the example of manufacturing company with decentralized decision-making structure for optimization finished goods inventory stocks. Frame of reference: This research is based on theoretical framework and empirical findings. Empirical data were collected through personal interviews and retrieved from organisational documents. Methodology: The research strategy for this paper is a single case study. This strategy allows investigating topic in its real life context. The deductive approach is used for this research based on qualitative data. The major source of data collection was semi-structured interviews and the company's documents. For analysing data categorisation approach was applied. Conclusion: The study found that most of coordination mechanisms presented in scientific literature are used in practice. To achieve better results these mechanisms should be applied simultaneously and consistently since they complement each other. We also observed that coordination mechanisms indeed give positive results and are able to optimize inventory management.

У роботі розглядаються теоретичні аспекти обліку, контролю і аналізу готової продукції. Проаналізовано процес та організацію обліку, контролю і аналізу готової продукції власного виробництва. Запропоновано методи щодо удосконалення процесу обліку готової продукції, а саме вiдкриття дo рaхунку 26 «Гoтoвa прoдукцiя» двa субрaхунки: 261 «Гoтoвa прoдукцiя зa oблiкoвими цiнaми», 262 «Вiдхилeння фaктичнoї вирoбничoї сoбiвaртoстi гoтoвoї прoдукцiї вiд oблiкoвих цiн»; методику контролю і аналізу готової продукції, розроблення положень про організацію контролю, виконувати аналіз наявності, руху й ефективності використання готової продукції за асортиментом, створення маркетингової служби.
Thesis consists of three chapters. Object of study is the process of accounting, control and analysis of finished goods of own production in "Trading House Shlyakzalizobeton" LLC. Thesis deals with theoretical aspects of accounting, control and analysis of finished goods. Author analysis process and organization of accounting, control and analysis of finished goods of own production.

I dagsläget tas enbart hänsyn till variation i geometri. Detta leder till att moduler som levereras inom kort befinner sig längst ner i högen. Projektet handlar om att göra en nulägesbeskrivning och analys för att hitta slöserier samt en studie över hur en lageryta ska formas för att utnyttjas maximalt.  Teori i form av kurslitteraturen i och vetenskapliga artiklar har tillämpats i rapporten. Teorin omfattar lagerstyrning och lagerutformning för ena frågeställningen och lean för den andra frågeställningen. Datainsamlingen har gjort med hjälp av en kvalitativ metod, då personalen har intervjuats. Med hjälp av teorin har förbättringsförslag för företaget tagits fram. Svar på de två olika frågeställningarna har framställts. Företaget har många faktorer som resulterar i en ineffektiv modulhantering och det som påverkar mest är informationsflödet. Företaget uppmuntras till att utnyttja lagerpersonalens kompetens och förbättra informationsflödet.
The report is an analysis of the current situation at the warehouse at the company Vossloh nordic switch systems in Örebro. Vossloh Nordic Switch Systems manufactures prefabricated switches for the railway industry. The switches consist of two to three modules weighing between 6 to 25 tons depending on the type of module. In accordance with the customer contract, Vossloh produces and stores the switches until the customer wants them to be delivered, this leads to the switches spending a long time in the warehouse. Since switches cannot be installed during the colder period out in the field, the company has high and low seasons regarding deliveries of switches. The company has an internal goal to even out the finished goods inventory and believes that free stacking of the switches leads to safety risks. The free stacked modules are in a random order and this leads to many unnecessary lifts, from which the staff collects from the module piles. Due to inadequate information flow, the various factors for the modules are not taken into account. The company has four factors that result in the modules lying here wildly.

Warehouses are a key aspect of modern supply chains and play a vital role in the success or failure of businesses today. Figures from the USA indicate that the capital- and operating costs of warehouses represent about 22 % of a company’s logistics costs while figures from Europe indicate 25 % (Baker & Canessa, 2009). Because warehousing is such an important function within a company, the authors chose to focus on this in their thesis. The purpose of this thesis has been to examine the significance of a Warehouse Management System (WMS) and item identification with attention to logistic efficiency. With this as a starting point, the thesis also intends to examine the needs and possibilities with a WMS and some sort of item identification at a specific company and also present suggestions of how to move forward with this type of work.

Denna skriftiga avhandling omfattar en redogörelse kring examensarbetet dimensionering av färdigvarulager. Arbetet har genomförts på Scania DT i Södertälje inom avdelningen för transmission och axlar. Den centrala delen i arbetet har varit att studera hur dagens färdigvarulager för transmission skall kunna möta framtidens produktionsrelaterade utmaningar. I samband med att högre produktionsvolymer var prognostiserade inom den ärmaste åren samt att ett helt nytt artikelprogram parallellt skulle införas i sortimentet så talade sammantaget för att dagens kapacitet skulle överskridas. För att säkra färdigvarulagrets kapacitet inför de framtida omställningarna skulle området granskas för att sedan presentera lösningsförslag på en rad punkter i syfte att ge lagret ökad kapacitet. Primärt inriktades fokus på att se över lagrets dimensionering, och genom byggnation av simuleringsmodeller kunna presentera förslag på nödvändiga dimensionersom skulle kunna hantera de ökade produktionsvolymerna. Scania efterfrågade även att simuleringsmodellerna skulle kunna appliceras på deras övriga system för färdigvarulager och då kunna presentera liknande dimensionsförslag inför framtida scenarion. Arbetet avgränsades till att se över tre tidshorisonter som hade avgörande betydelse för lagrets kapacitet. Horisonterna omfattade att överskåda dagens volymer samt två framtida steg av produktionsökning och reducering av systemets takttider vilket skulle generera större volymflöden av produkter. Genom lösningsmetoderna semistrukturerade intervjuer, byggnation av simuleringsmodeller, observationer och datakällor samlades fakta in för modellbyggnaden.  Modellens första steg var att motsvara dagens färdigvarulager, i syfte att validera resultaten från modellen emot bekräftad data. Sedan skulle framtida produktionsdata genereras utifrån dagens in- och utflöden för att motsvara framtidens produktionsökningar. Framtidens produktionsdata genererades genom att reducera dagens ut- och in leveransdata med differenserna mellan de nya och gamla takttiderna. Dataverktyget Excel tillämpades för hantering av de stora datamängderna, medan simuleringsprogrammet Extendsim9 användes för modellbyggnaden. Programmen kopplades sedan samman och genererade framtidens volymflöden som lagret sedan skulle dimensioneras efter. Dessa resultat skulle även ligga till grund för vidare formulering av lösningsförslag kring hur aspekterna arbetsmetodik och lagerlayout kunnat omarbetas för att öka lagrets hanteringsförmåga. Dessa två aspekter granskades utöver dimensioneringsförslagen eftersom det ända lösningsförslaget som var tillämpningsbara utifrån aspekten dimensionering var utbyggnation i höjd eller bredd för att ge rum för fler ställage. Detta lösningsförslag var mycket kostsamt och inte ett förstahandsval för Scania, vilket efterfrågade andra lösningsmetoder på problemet. Efter att simuleringarna hade genomförts så granskades resultaten från modellens olika komponenter. Resultaten indikerade att nästa produktionsomställning skulle medföra ett produktflöde som överskrider dagens lagringskapacitet. Dessutom skulle truckarnas kapacitet i färdigvarulagret överbeläggas i samband med reducerad takttid, vilket skulle innebära regelbundna produktionstopp då transportbanorna överbeläggs med artiklar. Lösningsförslag presenterades i syfte att säkerställa färdigvarulagrets framtida kapacitet, där förslagen riktades emot de flaskhalsar som hade identifierats parallellt med omställningarna. Förslagen omfattade implementering av höglager, tillförd truck- och transport kapacitet, reducerad liggtid för lagrets artiklar och omarbetad slottid för att möjliggöra ett tillräckligt brett utflöde inför de nya volymerna. Sammantaget resulterar i en kapacitetsökning för dagens färdigvarulager, så att det kan möta framtidens kapacitetskrav.
This written summary includes an account of the thesis project “dimensioning of finished goods inventory”. The work has been carried out at Scania DT in Södertälje within the department for transmission and axles. The central part of the work has been to study how today's finished goods inventory for transmission should be able to face the future production-related challenges. In conjunction with the fact that higher production volumes were forecasted for the next few years and that a completely new article program would be introduced in parallel with today’s assortment concludes that the overall current capacity would be exceeded. In order to secure the capacity of the finished goods inventory before the future changes, the area would be reviewed so that solutions could be proposed on a number of points in order to increase the capacity of the finished goods inventory. Primarily the focus was on reviewing the dimensions of the inventory and building simulation models to be able to present proposals for necessary dimensions that could handle the increased production volumes. Scania also requested that the simulation models could be applied to their other finished goods inventories so the model could be used to present similar dimensional proposals for future scenarios in other inventories. The work was limited to look at three time horizons that were of crucial importance for the inventories capacity. The horizons included the current volumes of today as well as two future stages of increase in production with a reduction of the system's cycle times, which would generate larger volume flows of products. Data for the simulation models were collected with the solution methods, semistructured interviews, construction of simulation models, observations and data sources. The model's first step was to mirror to today's finished goods inventory, in order to validate the model against confirmed data. Then future production data would be generated based on the current input and output flows to correspond to future production increases. The production data of the future was generated by reducing today's output and input data with the differences between the new and old cycle times. The Excel data tool was used to manage the large amounts of data, while the simulation program Extendsim9 was used for the construction of the model. The data in the programs were then linked together and generated the future volume flows that the inventory would be dimensioned for. These results would be the basis for the solutions that would be proposed on how the aspects of working methodology and inventory layout could be reworked to increase the storage capacity of the inventory. These two aspects were examined in addition to the proposals for dimensioning, since the only solution proposal that was applicable on the aspect of dimensioning was expansion in height or width to give room for more stalls. This solution was very costly and not a first choice for Scania, which requested other solution methods to the problem. After the simulations were completed, the results of the various components of the model were examined. The results indicated that the next production increase would result in a product flow that exceeds today's storage capacity. In addition the capacity of the trucks in the finished goods inventory would be overloaded in conjunction with reduced cycle time, which would mean regular production stoppages when the conveyor belts were overloaded with articles. Solution proposals were presented in order to ensure the future capacity of the finished goods inventory, where the solutions were aimed against the bottlenecks that had been identified in parallel with the changes. The proposals included the implementation of high bay warehouse, added truck and transport capacity, reduced lay time for the inventory´sarticles and revised time slots to enable a sufficiently wide outflow for the new volumes. This results in an overall increase in capacity for todays finished goods inventory, so that it can meet the future capacity requirements.

Supply chain management has attracted much attention in the last decade. There has been a noticeable shift from a traditional individual organisation-based management to an integrated management across the supply chain network since the end of the last century. The shift contributes to better decision making in the supply chain context, as it is necessary for a company to cooperate with other supply chain members by utilising relevant information such as inventory, demand and resource capacity. In other words, information sharing and coordinated management are essential mechanisms to improve supply chain performance. Supply chains may differ significantly in terms of industry sectors, geographic locations, and firm sizes. This study was based on case studies from small and medium sized manufacturing supply chains in People Republic of China. The study was motivated by the following facts. Firstly, small and medium enterprises have made a big contribution to China’s economic growth. Several studies revealed that most of the Chinese manufacturing enterprises became aware of the importance of supply chain management, but compared to western firms, the supply chain management level of Chinese firms had been lagging behind. Research on supply chain management and performance optimisation in Chinese small and medium sized enterprises (SMEs) was very scarce. Secondly, there had been plenty of studies in the literature that focused on two or three level supply chains whilst considering a number of uncertain factors (e.g. customer demand) or a single supply chain performance indicator (e.g. cost). However, the research on multiple stage supply chain systems with multiple uncertainties and multiple objectives based on real industrial cases had been spared and deserved more attention. One reason was due to the lack of reliable industrial data that required an enormous effort to collect the primary data and there was a serious concern about data confidentiality from the industry aspect. This study employed two SME manufacturing companies as case studies. The first one was in the Aluminium industry and another was in the Chemical industry. The aim was to better understand the characteristics of the supply chains in Chinese SMEs through performing in-depth case studies, and built models and tools to evaluate different strategies for improving their supply chain performance. The main contributions of this study included the following aspects. Firstly, this study generalised a supply chain model including a domestic supply chain part and an international supply chain part based on deep case studies with the emphasis on identifying key characteristics in the case supply chains, such as uncertainties, constraints and cost elements in association with flows and activities in the domestic supply chain and the international supply chain. Secondly, two important SCM issues, i.e. the integrated raw material procurement and finished goods production planning, and the international sales planning, were identified. Thirdly, mathematical models were formulated to represent the supply chain model taking into account multiple uncertainties. Fourthly, several operational strategies utilising the concepts of just-in-time, safety-stock/capacity, Kanban, and vendor managed inventory, were evaluated and compared with the case company's original strategy in various scenarios through simulation methods, which enabled quantification of the impact of information sharing on supply chain performance. Fifthly, a single objective genetic algorithm was developed to optimise the integrated raw material ordering and finished goods production decisions under (s, S) policy (a dynamic inventory control policy), which enabled the impact of coordinated management on supply chain performance to be quantified. Finally, a multiple objectives genetic algorithm considering both total supply chain cost and customer service level was developed to optimise the integrated raw material ordering and finished goods production with the international sales plan decisions under (s, S) policy in various scenarios. This also enabled the quantification of the impact of coordinated management on supply chain performances.

碩士
大葉大學
工業工程與科技管理學系
94
To delivery products on time, precast fabricators start to fabricate once they receive design information. Unfortunately, the strategy produces products easier than needed increases inventory level and risks fabricators under impact of demand variability. The objective of the study is to develop a Buffer Evaluation Model (BEM) to evaluate the latest completion dates without increasing the risks of late delivery. The BEM is developed using fuzzy logic. In the model, membership functions and fuzzy rules are identified through interviewing with experts. The size of time buffer is analyzed by considering the trade off between costs of overtime and contract breaking. The latest completion dates can thus be acquired using backward scheduling according to the size of time buffer. Two case studies are used to validate the performance of the BEM. Application results show that the proposed method can satisfy customer ready day, decrease level of finished goods inventory, and protect fabricator against the impact of demand variability. The model can be used as a decision support system for fabricators to determine fabrication due dates.

碩士
國立交通大學
管理學院碩士在職專班資訊管理組
93
Vendor Management Inventory(VMI) is the key countermeasure to enhance the supply chain efficiency and reduce the Bullwhip effect. The problems encountered by the manufacturing suppliers are hard to capture the inventory information in Hub, and difficult to integrate related information. The case in this research implement the integrating Hub VMI system to solve the above problems. This research method is to implement the integrating Hub VMI system in one electronic manufacturing enterprise. There are two system models: (1) STO/SO model – purchase order accepted by and manufactured in site-self; (2) PO/SO model - purchase order accepted by site-self, and manufactured in other self. Also implement RosettaNet standard to achieve the system main functions. The results of this study includes the operation enhancements, the cost saving in time and man-power, and the total execution promotion, the prompt and correct response to the requirements of customers and enhance the performance efficiency.

A Research Report submitted to the Faculty of Engineering and Built Environment, University of the Witwatersrand, in fulfilment of the requirements for the degree of Master of Science in Engineering, October 2019
Today, an organisation’s successful operations and bottom line is impacted by logistics management. Effectively organized logistics can help reduce costs and time spent to move products from one point to another. According to KPMG (2016) FMCG is characterised by companies that supply low-cost products that are in constant high demand. These products include food, beverages, personal hygiene and household cleaning utensils (KPMG, 2016). Due to complexity and customer requirements in the FMCG industry, the final part of transporting goods to customers is a very inefficient and highly expensive part of logistics. FMCG companies, thus, face high transport costs and inefficiencies in the distribution of finished goods to customers. The aim of this research was to identify the factors impacting the efficiency of the distribution of finished goods to multiple customers at an FMCG company. Nine valid interviews were used for data analysis. Interviews were transcribed and hand coded into themes to identify the factors. Secondary data was analysed from the company’s database using Microsoft Excel. Seven factors that impact the efficiency of the distribution of finished goods to multiple customers were identified. These included minimum order quantity and full truck loads, planning and process, resource management, inventory management replenishment, supply network, delivery frequency, truck turnaround time and booking slot.
PH2020

碩士
國立中興大學
高階經理人碩士在職專班
105
With reviewing the history of economic development in Taiwan, we shall well known the truth: The power of economic development in Taiwan mostly depends on Small and medium-sized enterprises (SMEs) rather than Large-sized enterprises. Facing severely global trading competition, there is no way but developing industrial clusters and industrial system. The only way to compete with multinational enterprises is the synergy of supply chain system. Center-satellite system is the typical practice within industrial strategic networks. With the case study of center –satellite system in the metal finish-goods industry, we in depth interview the managers of subcontractors who participates the activities of center –satellite system. We shall explore key successful factors of center-satellite system operation, the tangible and invisible values of center-satellite system and competitive advantages as well. Through the consequence of the interview, we verify that center-satellite system have multi-level communication by networking. The tangible and invisible values created in the operations of center –satellite system cause unsurpassable competitive advantages. At the same time, we investigate negative comments of center –satellite system operation as well. We conclude that the most important unspoken rules in center –satellite system operation. The most important value of this study is the output of unspoken rules which are not only related with the achievement of the system operation, but also led the future of system.

This project is called Improvement Logistics Project and aims to study an opportunity of expansion of the output in 80% of the Unilever warehouse at Sta. Iria via an increase in exportations for the next two years. This has been done using the Distibuidora Luís Simões tariff rates as basis of comparison for the as-is and to-be situations. For this matter, an allocation of all the costs of the warehouse is prepared and described with the goal of comparing the differences with and without expansion. The results show that a better outcome is achieved with the investment, but the warehouse is yet to prove its efficiency against the distribution company.
NSBE - UNL

У роботі досліджено сутність та поняття «готова продукція» та аспекти організації обліку наявності та руху готової сільськогосподарської продукції. Основоною метою дослідження є розробка рекомендацій щодо вдосканалення обліку та аудиту готової продукції на підприємстві.
В работе исследована сущность понятия «готовая продукция» и основные аспекты организации учета наличия и движения готовой сельскохозяйственной продукции. Основной целью исследования является разработка рекомендаций по усовершенствованию учета готовой продукции на предприятии.
The article explores the concept of "finished products" and the aspects of inventory accounting of the availability and movement of finished agricultural products. The main purpose of the study is to develop recommendations for the improvement of accounting and audit of finished products at the enterprise.

У роботі розглядаються теоретичні аспекти бухгалтерського обліку, звітності та економічного аналізу готової продукції і її реалізації та розробка рекомендацій щодо їх вдосконалення в сучасних умовах господарювання. Проаналізовано основні особливості бухгалтерського обліку наявності та руху готової продукції, специфіка обліку процесу реалізації готової продукції, розглянуто методику та організацію бухгалтерського обліку та фінансової звітності, зазначено основні удосконалення готової продукції на основі сучасних комп’ютерних технологій Запропоновано шляхи використання результатів аналізу для ефективного управління та оптимізацію розвитку експортної діяльності в Україні.
В работе рассматриваются теоретические аспекты бухгалтерского учета, отчетности и экономического анализа готовой продукции и ее реализации и разработка рекомендаций по их совершенствования в современных условиях хозяйствования. Проанализированы основные особенности бухгалтерского учета наличия и движения готовой продукции, специфика учета процесса реализации готовой продукции, рассмотрен методику и организацию бухгалтерского учета и финансовой отчетности, указаны основные усовершенствования готовой продукции на основе современных компьютерных технологий Предложены пути использования результатов анализа для эффективного управления и оптимизацию развития экспортной деятельности в Украине.
The work deals with the theoretical aspects of accounting, reporting and economic analysis of finished products and its implementation, and developing recommendations for their improvement in modern economic conditions. Author analysis the main features of the accounting of the availability and movement of finished products, the specifics of the accounting process for the implementation of finished products are analyzed, the methodology and organization of accounting and financial reporting are considered, the main improvements of finished products on the basis of modern computer technologiesThe ways of use of the results of analysis for the effective management and optimization of development of export activity in Ukraine are offered.

Гуразда Д. О. Організація обліку готової продукції та аналіз її реалізації на ТОВ «Провайд-Р» : кваліфікаційна робота магістра спеціальності 071 «Облік і оподаткування» / наук. керівник О. Р. Саєнко. Запоріжжя : ЗНУ, 2021. 110 с.
UA : Кваліфікаційна робота: 110 стор., 3 розділи, 24 табл., 29 рис., 2 додатка, 65 джерел. Об’єкт дослідження – процес обліку та аналізу готової продукції на підприємстві. Метою написання кваліфікаційної роботи є дослідження обліку та аналізу готової продукції на підприємстві та формування організаційно-методичних положень та практичних рекомендацій щодо їх оптимізації. Методи дослідження: в процесі виконання кваліфікаційної роботи були проведені дослідження на теоретичному та практичному рівнях пізнання. Для досягнення мети дослідження були застосовані наступні методи: табличний метод (при систематизації теоретичної інформації, що стосується структури руху і реалізації готової продукції та узагальненні основних показників, що характеризують ефективність діяльності підприємства, зокрема обсяги випуску та реалізації продукції), методи аналізу й синтезу (при детальному вивченні загального фінансово-господарського стану підприємства, тощо), метод порівняння (при оцінці діяльності підприємства, визначення відхилення від планових показників, встановлення їх причини та виявлення резервів) методи оцінки: горизонтальний, вертикальний аналізи (при аналізі складу та структури товарообігу у розрізі основних товарних груп), порівняльний аналіз (при аналізі динаміки товарообігу виробництва та реалізації продукції), факторний аналіз (при визначенні кількісного впливу економічних показників на зміну об’ємних показників). Результати та значимість роботи полягають у розробці організаційно та методичних положень щодо вдосконалення обліку та аналізу руху та реалізації готової продукції на підприємстві у сучасних умовах, зокрема: удосконалено: – документальне забезпечення операцій з обліку готової продукції в частині формування графіка документообігу, що дозволить отримати інформацію про операції з руху готової продукції в розрізі інформаційних запитів управлінської системи; – аналітичний облік витрат на збут на підставі застосування аналітичних рахунків в залежності від комплексних заходів збутової діяльності підприємства, що сприятиме збільшенню можливостей використання облікових даних з метою оптимізації процесу реалізації готової продукції. Набули подальшого розвитку: – трактування поняття «готова продукція», яку доцільно розглядати як частину запасів підприємства, що була вироблена ним самостійно (на підставі затверджених нормативів та технічних стандартів) з метою подальшої її реалізації покупцям; – підхід до оцінки взаємозв’язку фінансового результату від реалізації готової продукції з понесеними витратами на виробництво та визначеними факторами впливу на результати діяльності підприємства, що дає змогу промисловим підприємствам знайти шляхи оптимізації основних показників.
EN : The qualification work contains 110 p., 3 sections, 24 tab., 29 fig., 2 annex, 65 references. The object of research is the process of accounting for analyzing the movement of finished products and its realization in the enterprise. The purpose of writing the qualification work is the formation of organizational and methodological regulations and practical recommendations on optimization of accounting and analysis of the movement and realization of finished products. Research methods: during the implementation of the qualification work, studies were conducted on the theoretical and practical levels of cognition. To achieve the research goal, the following methods were applied: the tabular method (with the systematization of theoretical information relating to the structure of the movement and the realization of finished products and the generalization of the main indicators characterizing the efficiency of the enterprise, in particular, the volumes of production and sale of products), methods of analysis and synthesis (with a detailed study of the overall financial and economic state of the enterprise, etc.), the comparison method (when assessing the activities of the enterprise, determining deviations from targets, determining their cause and identifying reserves). Evaluation methods: horizontal, vertical analysis (in analyzing the composition and structure of commodity turnover in the context of the main commodity groups), comparative analysis (in analyzing the dynamics of turnover of production and sales of products), factor analysis (in determining the quantitative impact of economic indicators on the change in volume indicators). The results and significance of the work are the development of organizational and methodological provisions for improving the accounting and analysis of the movement and sale of finished products in the enterprise in modern conditions, in particular: improved:  documentary support of operations on accounting of finished goods in the part of forming the schedule of workflow, which will allow to obtain information about operations on the movement of finished goods in the context of information requests of the management system;  analytical accounting of marketing expenses on the basis of application of analytical accounts depending on complex measures of marketing activity of the enterprise, which will help to increase the possibilities of using accounting data in order to optimize the process of selling finished products. Have received the further development:  interpretation of the concept of «finished products», which it is advisable to consider as part of the stocks that was manufactured at the enterprise in accordance with established standards and technical standards for the purpose of further realization to the customer-buyer;  approach to the evaluation of the relationship between the financial result and the sale of finished goods with incurred production costs and certain factors of influence on the results of the enterprise's activities, which allows industrial enterprises to find ways to optimize the main indicators.

Градобік А. О. Удосконалення обліку та аудиту запасів на ТОВ «ЗЗКМ» : кваліфікаційна робота магістра спеціальності 071 «Облік і оподаткування» / наук. керівник Т. О. Меліхова. Запоріжжя : ЗНУ, 2020. 131 с.
UA : Досліджено методологічні основи обліку та аудиту запасів. Показано облік запасів на ТОВ «ЗЗКМ». Проаналізовано фінансово-економічний стан ТОВ «ЗЗКМ». Проведено аудит запасів на ТОВ «ЗЗКМ». Надані шляхи удосконалення обліку запасів на ТОВ «ЗЗКМ». Надані шляхи удосконалення аудиту запасів на ТОВ «ЗЗКМ».
EN : Qualification work for higher master's degree in specialty 071 - Accounting and taxation, scientific supervisor T.O. Melikhova. Zaporizhzhia National University. Engineering Research Institute, Department of Accounting, Analysis, Taxation and Audit, 2020.

This master thesis applies to the revenues from the sale of goods and their recognition in accordance with the Czech accounting standards, IAS and US GAAP. Particular chapters contain analysis of chosen problems of merchandise (goods) {--} its definition and pricing, problems of cost and income from the sale. The biggest part of the thesis is deals with the recognition of revenues from the sale of goods. At first were characterised and analysed individual methods of revenues recording, which were usefully completed with a concrete case applied to Czech accounting standards, IAS and US GAAP, with addition of the impact on the trading income of the company.

The diploma thesis titled ``Stock recording and related problems in a selected company dealing with food production{\crq}q analyses the recording, pricing and accounting of stock. The first part of the thesis defines stock and deals with the stock pricing and posting, stocktaking process, mistakes in the stock recording and posting, which can occur in the practice, and it also compares selected sections of stock recording with the International Accounting Standards (IAS/IFRS). The second part of the thesis deals with a particular company and describes its accounting processes. Its stock circulation is demonstrated with a selected sample of purchased goods (material) and a product. The final part of the thesis identifies existing and possible problems related to the stock recording in the company and proposes possible solutions.

碩士
逢甲大學
智能製造與工程管理碩士在職學位學程
107
In the era of product sales entering the global competition, the quality issues of products are urgent issues for all companies. The poor quality will not only cause customer complaints, but also increase the internal cost of the company, and even cause loss of the companys goodwill. So, we have to very carefully to take care about quality issues. This study mainly focus on analyzes and improves the fraction nonconforming of packing finish goods of the case company’s packaging line. The research method uses one of the six sigma methods: DMAIC "Define, Measure, Analyze, Improve and Control" as an improvement tool to reduce the fraction nonconforming and improve the yield of packing finish goods. After the case company was improved by the implementation of the six sigma method DMAIC, the fraction nonconforming of packing finish goods decreased from 5,013p.p.m to 2,050p.p.m, and the improvement ratio of the fraction nonconforming of packing finish goods was about 60%. It is obviously that this study can save lots of cost for the case company. A higher revenues and higher customer satisfaction would be accomplished with the same resources on an existing basis.

Analysis of sales and level of stocks of finished products. Analysis of structure of selling and assessment of turnover and dealing finished products in the firm. Inventory management, ABC analysis, optimisation and materials norm. Cost calculation, pricing and sales condition. The proposal for formation the stocks of finished goods in the warehouse. Implementation the method Kanban for finished goods. The proposal for addition of in-house directives and guidelines