供應鏈存貨-配銷系統績效指標之比較
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(2) A Study on the Performance Indicators of The Inventory-Distribution System of Supply chain Student. Yu-Kai Yen. Adviser Dr. Rong-Kwei Li. A Thesis Submitted to Department of Industrial Engineering and Management College of Management National Chiao Tung University In Partial Fulfillment of the Requirements For the Degree of Master of Science In Industrial Engineering June 2012 Hsinchu, Taiwan, Republic of China. II.
(3) -. ( ROI ). New NP ── ROI. I. New NP ──.
(4) A Study on the Performance Indicators of The Inventory-Distribution System of Supply chain Student：Yu-Kai Yen. Advisor：Dr. Rong-Kwei Li. Abstract How to use a better assessment making the company to have a good performance, it is the motivation of this research.Therefore, The purpose of this study was to investigate the applicability of performance indicators. The applicability this study will investigate is divided into two scenarios: a scenario as the same as the condition used in the past research and a scenario that products with short life cycles. In the former scenario, there are several issues in the method for dealing with performance measurement studied in the past. And the other scenario of this research is aimed at the applicability of the original Net Profit indicator when faced with the tricky situation: “product with short life cycles”. The challenge in managing supply chains for short lifecycle products is to ensure product availability while keeping product obsolescence low. That is why this study attempts to replace the original indicators with ROI and New NP as the overall performance. The results of observation show that using the overall performance this research suggested, ROI and New NP, not only avoid local efficiency problems but also make manager to get the direction of improvement quickly. Finally, we hope that providing a convenience and reliability of performance measurement indicators based on the theory of constraints’ throughput accounting method for decision making.. Keywords: Performance evaluation, throughput accounting, net profit, ROI II.
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(7) .........................................................................................................................I Abstract ........................................................................................................ II ........................................................................................................................ VII ....................................................................................................................... VIII. 1.2 1.3. .............................................................................................................. 1 ....................................................................................................... 1 ........................................................................................... 2 ........................................................................................... 2. 2.1. ...................................................................................................... 3 ............................................................................................................... 3. 1.1. 2.1.1 2.1.2 2.1.3 2.2. 2.3 2.4. 2.5 2.6 3.1 3.2 3.3 3.4 3.5. 3.6 3.7. .................................................................................................. 3 .................................................................................................. 4 .......................................................................................... 5 ....................................................................................................... 7 2.2.1 v.s. ................................................ 8 2.2.2 v.s. ............................................................ 9 2.2.3 ............................................................ 12 2.2.4 ROI ( ) ......................................................................... 13 T I OE ROI....................................................................................... 14 ................................................................................. 16 2.4.1 ........................................................................................ 16 2.4.2 ............................................................................................ 17 2.4.3 ........................................................................................ 18 VBA .......................................................................................... 19 ..................................................................................................... 20 .................................................................................................... 21 ............................................. 21 ── ROI ..................................................................... 22 ............................................. 25 ROI ................................................ 28 ROI ............................................ 29 3.5.1 ............................................................ 31 3.5.1.1 ......................................................................... 31 3.5.1.2 ..................................................................... 32 ................................................. 33 NP New NP ............................................... 37 V.
(8) 3.8 New NP 3.8.1 3.8.1.1 4.1. v.s. ............... 38 ............................................................ 44 NP ( Net Profit ) ..................................................... 44. ................................................................................................ 45 ..................................................................................................... 45. 4.2. ................................................................................. 47 ...................................................................................................................... 48 .............................................................................................................................. 50 .................................................................... 50 30 .............. 51 .................................................................... 85 ........................................................................ 86 ROI TVC .......................................................................... 91. VI.
(9) 1. 1. ........................................................... 1. 2. 1 2. 2 2. 3 2. 4 2. 5 2. 6. ................................................................... 5 ............................................................................... 6 ................................................................. 11 ................................................. 12 ............................................................................. 18 (P&L) .............................................. 19. 3. 1 3. 2 3. 3 3. 4 30 3. 5 3. 6 3. 7 3. 8 ROI 3. 9 3. 10 3. 11 3. 12 3. 13 3. 14 3. 15. 1. ..................................... 22 ..................................... 23 ......................................................... 24 ........................................................ 25 ......................................... 25 ......................................................... 26 ................................. 27 30 .................................. 28 ................................................................. 30 ....................................................................... 35 ....................................................................... 35 ............................................................... 37 ....................................................... 38 ........................................... 39 1 ................................... 40. VII.
(10) 2. 1. ....................................................... 15. 2. 2. ....................................................... 17. 3. 1 3.2 3. 3 3. 4 3. 5 3.6 3. 6 3. 7 3.6. ........................................................................... 21 .................................................................... 33 ............................................... 36 I ................................ 40 3.3 2 .......................................... 41 II ............................... 42 3.3 1 OE = 56610 ........... 43. VIII.
(11) 1.1. [28]. 1.1. 12. ( 4,100 ) 1. 1. ( 3,071 ). 12. ( 0% ). ( 1.4% ) 12. 1. 1. 1. ( 2009 ). NP. 1.
(12) 1.2 1.1. ROI (. ). NP New NP 1.. ROI (. ). New NP. 2.. 1.3. ( ROI ). 2.
(13) ( TOC. ) [18]. ROI. 2.1 2.1.1 ( American Production and Inventory Control Society, APICS ). ( Holding Cost ) ( Obsolescence Cost ) ( Stockout Cost ) ( Ordering Cost ) ( Out-of-Stock Cost ) ( Simchi-Levi & Kaminsky, 2008 ) [15] 1. 2. 3. 4. 5.. 3. ( Carry Cost ).
(14) 2.1.2 ( 2005 ). [29]. 1. 2. 3. 4. 5. 6. 7. 8.. ( 1998 ). [19]. 1. 2. 3. 4.. Jochen Krautter ( 1999 ) [9]. ── ( ROI ). 4.
(15) 2.1.3 Attila Chikan ( 2007 ) [1] Attila Chikan. 2.1 2. 1 ●. ●. ● ●. ● ●. Attila Chikan ( 2007 ) ( 2002 ) Montgomery ( 1974 ) [8] 1. 2.. 3.. 4.. 5. Johnson &.
(16) Jochen Krautter ( 1999 ) [9]. Jochen Krautter. Sophia P. Dimelis. Maria-Niki Lyriotaki ( 2007 ) [16]. Josep A. Tribo ( 2007 ) [10] (. ( bank-debt ). ). ( bank-equity ). 2.2. 2. 2 Jochen Krautter ( 1999 ) ( 2002 ) Sophia P. Dimelis Maria-Niki Lyriotaki ( 2007 ) Josep A. Tribo ( 2007 ). 6.
(17) 2.2. ( resource ). ( effectiveness ). ( efficiency ). ( post control ) ( opportunity ). (. , 1988 ) ( ROI ). ( (. ( Venkatraman. Ramananujam 1986 ). Fortuin ( 1988 ) [5]. Choi. 1996 ) 1996 ). Mueler ( 1992 )[3]. ( Performance indicators ). Hodge and Anthory ( 1989 ). Campbell Campbell 7.
(18) Kaplan & Norton ( 1992 ) [11]. 2.2.1. v.s. Steers ( 1977 ) [17]. 19. ( ROI ) Steers ( univariate effectiveness measures ) ( multivariate effectiveness measures ). 8.
(19) ( 1997 ) [24]. 2.2.2. v.s.. ( ROI ). 1980 Mclnnes ( 1971 )[12]. (. ). 20. 30. 30 ROI. 30. 21. Robbins and Stobaugh ( 1973 )[13]. 200. ROI. Abdallah and Keller ( 1985 )[2]. 64. ROI ROI 9.
(20) Demirag ( 1987 )[4] ROI. Ho, Ko and Chang ( 1991 )[6]. ROI. ( 1992 )[21]. ROI EPS. ( 1993 )[22] . ROI. (. ,. ,. 85 ) [25]. 2.3. 10.
(21) 2. 3 1971. Mclnnes. 1973. Robbins and Stobaugh. 1985. Abdallah and Keller. 1986. Venkatraman. 1987. ROI. ROI. ROI ROI. Ramanujam. 1. 2.. Nkomo. 1. 2.. 1987. Demirag. 1. 2.. 1991 1992. ROI. Ho, Ko and Chang 1.. ROI EPS. 2. 1993. 1.. ROI. 2.. 11.
(22) 2.2.3. ( ROI ) 2.4. 2. 4 Beamon (1996). ( Cost Minimization ). Hammel & Laura ( 1993 ) Beamon ( 1996 ) Cohen and Lee, ( 1989 ). (Sales Maximization) ( Profit Maximization ). Lee & Billington ( 1993 ) ( Inventory Investment Minimization ) Ishii, Takahashi & Muramatsu ( 1988 ). ( Inventory Obsolescence Minimization ). Altiok and Ranjan, (1995) ( Minimize average inventory ) ( stockout. Dobria, 1998. cost minimization ) ( 2002 ). ( 2009 ). (. ). TOC. 12.
(23) 2.2.4. ROI (. ). 11. 2.3. ( ROI ). ROI (. ). Return. ROI. ROI. Return. 100%. ROI. Robert Jacobson[7]. ( stock. return ) ROI (Assets ). ROI. =(.
(24) . ). ROI. 13.
(25) 2.3 T. I. OE. ROI. Walker, Ruekert[14]. ( Effectiveness ). ( Efficiency ),. =(. /. =(. ). -. ) ( ROI ) 70. ( Optimized Production. Timetable ) 80. ( Optimized Production Technology ). OPT. (1). ( Net Profit, NP ). (2). ( Return on Investment, ROI ). (3). ( Cash Flow, CF ). TOC. (T). (. )(I). ( OE ). 14.
(26) (1). ( Throughput. (2). T). ( Inventory I ) (Investment). (3). ( Operating Expenses OE ). T I. I. T. NP ROI ( ROI ) = ( T – OE ) / I T. I OE. OE. CF. ( NP ) = T – OE ( Productivity ) = T / OE. NP. ROI CF. 2. 1. 15. 2.1[26].
(27) 2.1. T. OE. I T. OE. NP ROI. I. I. NP ROI T. CF. I. OE OE I. ROI T. OE. NP ROI OE. 2.4. 2.4.1. ──. 16. I. I. OE. 2.2. I. CF. OE I. CF. NP. I. I. CF.
(28) 2. 2. ( ROI ). ROI. 2.4.2. (Profit and Loss Statement) (. 2007 )[27] 1.. 2.5. 17. 2..
(29) 2. 5 ( Sales ) ( COGS ) ( GM ) ( OE ) ( EBIT ) ( NOI ) ( NOE ) ( OI ). (. +. ( EBT ). (. +. ). ). ( Tax ) ( NI ) ( 2007 ). (. 2007 ). 2.4.3 ( GAAP ) TOC TOC. [30]. 18.
(30) 600,000. 30,000. 25,000. 80,000 100. 45,000 290,000. 15,000. 2.6. ( P&L ). GAAP. 2. 6. (P&L). GAAP. 2.5 VBA Visual BASIC For Application ( VBA ). Visual BASIC ( VB ) Dartmouth. John Kemeny. 19. Thomas Kurtz ( 1964 ).
(31) ( Microsoft ) 1985. BASIC. Quick BASIC Windows 1991. Visual BASIC. BASIC. basic. Quick. VB. Fortran. Fortran. basic VB. 1.. 2. VB 3.. BASIC. Windows. VB 4.. VB. 2.6. 2.2 ( [28] TOC. ( ROI ). 20. 2009 ).
(32) 30. 3.1 (. ). 3. 1. 3.1 [28] 30 ──. 21.
(33) [28]. 3.1. 3. 1. 42000 =. . . . . . =. 1.1. [28]. ROI (. 3.2. ). ── ROI Dr. Goldratt ( Net profit, NP ). ( Return on inventory, ROI ). ( Cash flow, CF ). Dr. Goldratt ( Throughput ( Inventory ) I ). T ). ( Operational Expense OE );. 22. (. ) ( Investment.
(34) ROI (. . ). – . . . . ROI T I OE. ROI. ”. ”. [28] ROI. ROI. . . – . ROI 3.2. Excel. 3. 2. 23. . ROI.
(35) 3.2 %. ROI =. % %. %. %. Sales. TVC. ROI. % – % %. i. T. i. ×. = Sales. i. i. I. %. ROI. = Sales ×. i. OE. NP. i. i. = T. i. TVC. OE. (. 3.2. ). 3.3. 3. 3. Sales (. ). =. TVC (. ). T (. ). OE ( NP ( I ($) (. ROI. ×. (. ). ) ) ) ROI. 30. 24.
(36) 3.3 [28]. 30 3.4. 3. 4. 30. 3.4. 23. 3.2. 3.5 1. 3.5 31. ( 30. ) 3.5. 4. 3. 5. 25. 31.
(37) 3.5. 1. $12600. $42,000. T. $16,800. $2,840. $25,200 0(. OE. $42,000 ). [28]. ". ". ". ". 3.6. 3. 6. 3.5. ”. ”. ”. ” 2. 1 22. (. 6. …. 28. 8. …. 29. 15. 15. 71% ). 1. 2. 5. 4. 5. 4. 6. 12. 7. 11. 18. 20. 21. 26. 27. 28. 16. 17. 19. 22. 23. 24. 25. 29. 71% (. 3. 14. 15. 9. 4 10. 30. ). 4. ). 29%. 26. (. 8. 13.
(38) 3.5. 3.7. [28]. 3.7 29%. 71%. 3. 7. 3.7 [28]. 27. 3.7.
(39) 3.4. ROI [28]. ”. ". ". ”. ". " ROI. ROI. 3.3. 3.5. [28]. 3.8. 3. 8. ROI. 30. 3.8. [28] ". " " 28. ".
(40) ". ". ". ". ". ". 3.3. 3.5. 3.8 11 12. ". 21. " ". 3.8. ". " (. ) ". ROI. 1 2. 5 6 8 11 15 18 21 28. 10. [28]. 21. 1. ROI. 28 23. 3.8 ROI. 4 3.8. ROI. 1. ROI 21. ". ". ROI. 3.5. ROI. 3.3. [28]. 3.4 3.9. 29. ROI.
(41) 3. 9 [28] 21. ROI. 1. 28. 21. ROI. 30. 23. ? 2 4 8 12 13 14 15 16 17 19 22 23 24 25 29. 4. 12. 19 22 24 ROI 31 13 14 16 17 23 25 29 ROI. 31 26 15 8 13 14 15. 18 13. 21. 28. 1 2 5 6 8 11 10. 14. ROI 3. 9. 10. 30 ROI. 10. ROI 30. 4 ROI. 30. 3. 9.
(42) 3.5.1. 3.5.1.1. [28]. ( ). ROI. ROI. ROI. ROI =. . . – . . ROI ROI. ──. ROI. 31. ROI ──. ROI.
(43) 3.5.1.2. ROI. ROI. ROI. ROI =. . . – . ( ROI ──. ROI ROI. ──. ROI. 32. . =. . . ×. . ) ROI. . =. ×.
(44) 3.6. 3.5. ROI ROI. ROI. ” 3.2. ”. ). Dr. Goldratt. ( Net profit, NP . ROI ROI. (. NP. ROI. ). – . . NP. ROI. Dr. Goldratt. ( NP ). 3.2. ROI =. 3. 饋. 33. . =. . . ,.
(45) ( NP. ( Sales. TVC ). OE ). NP. NP. NP New NP. ( Sales. ( 52. ). (. NP. TVC ). New NP NP. " TVC ". ). OE. Sales 1 TVC 1 TVC 1 OE. New NP New NP. NP. New NP. 3.10. 34.
(46) 3. 10. 3.10. New NP. NP. 3.10 3.11. 3. 11. Net Profit ( NP ) 26. Net Profit ( NP ). New NP +. 35.
(47) New NP 26 26 3.10. NP. New NP 3.3. 3. 3. 3.3. NP. NP. 2 NP. 170. 1. 1 2 NP. 36.
(48) 3.7 NP. New NP 3.3. NP. New NP. 3.3 NP. New NP. 3.12 3. 12. NP. 3.3. NP. 8. 3.12. 3. 8. 9,208. 8. New NP. 16. 3.12. ( NP. ). ( New NP 1. New NP 2. ). NP. New NP. 1 2. 2 3.12. ). NP. 3 10. (. 1 1. 1 1. 4. 5. 6. 7. 8. 9 10 12. ". " NP New NP. 1 37. (. ).
(49) 1. New NP. NP. NP. 2. New NP. 2 ”. NP. ”. New NP NP New NP. NP. 3.8 New NP. v.s. New NP. 36 ”. ”. 3.3 ”. 3.13 3. 13. ( 2009 )[23] 38. ”.
(50) 3.6 3.3. NP. 1. 1. NP. 3. 1. New NP. 1 1. New NP. 2. 3.3. 1 2. New NP. ”. v.s.. ”. 3.13 3.6 1. 3.13. 3. 14. 3.14. 3.14. 3.3. 3.15. 1. 1%. 3.61 %. 39. (. 1%). 1.
(51) 3. 15. 1. 3.15. 1% 3.14. 1. 3.15. 5.16 %. 1 1. 38. 3.13. Excel VBA (. ). ). ( 1 %. 1%. 3.4. 3. 4. I. 40.
(52) 3.4. 3.6. 3.3. 2. 30 %. 547,100 ( 286,500 (. ). 3. 5 3.6. 3.3. 3.13. 1%. ). 3.5. 2. 3.5. 2. New NP. 1%. New NP. Excel VBA ( ) 41. ). (.
(53) 1 %. 1 %. 3.6 ( Sales ). ( Net Profit, NP. ( OE ). 0). TVC (. TVC (. ) ). 1%. NP. New NP. 1% New NP. New NP. 3. 6. II. 42. New NP.
(54) 3.6. 3.3. 566,100 (. 3. 7. 1. OE = 56,610. ). 3.6. 56,610 (. 3.3. 1. 3.7. ). 3.7. OE = 56610. ( TVC ). 50%. 50% TVC. TVC 43.
(55) 3.8.1 3.8.1.1. NP ( Net Profit ). ( 52 NP = Sales – TVC. ). 1 OE,. NP. ( 52. ) (. 26. ) NP. New NP. New NP. New NP. New NP =. NP. NP. Sales 1 TVC 1 TVC 1 OE,. NP. New NP NP. NP. 44. NP.
(56) 4.1 ROI. New NP. ROI. 1.. ROI. 2.. 3.5 1. 11 ROI. ROI 3. ROI. 4. ROI 30 ROI. 45.
(57) 5.. New NP NP. (1) New NP. NP. NP. (2). 8 9 10. (3). (4). NP. New NP. 16. NP. New NP. NP 8. 9. New NP. ( NP ) (1) (2). (6). 11. 3.12 ( NP ). (5). 9. New NP NP. 46.
(58) 4.2 ROI. New NP. “. “. ”. ”. ROI X ”. 47. Y. ”.
(59) [1]. Attila Chikán, “The new role of inventories in business: Real world changes and research consequences,” Journal of Production Economics, Vol. 108, pp. 54–62, 2007. [2] Abdallah, W. M. and Donald E. Keller., “Meausring accounting multinational performance,” Management Accounting, October, pp. 26-31, 1985. [3] Choi, F. D. and Mueller, “What is Coefficient Alpha? An Examination of Theory and Application,” Journal of Applied Psychology, Vol. 78, pp. 98-104, 1992. [4] Demirag I. S., “How UK companies measure overseas performance,” Accountancy, Vol. 99, pp. 101-103, 1987. [5]. Fortuin, L., "Performance Indicators-Why, Where, and How", European Journal of Operational Research, Vol. 34, pp.1-9, 1988.. [6]. Ho Joanna L., Ko Chen-En and Chang Chengyee Janie., “The impact of currency exchange fluctuation on multinational firms’ performance evaluation and transfer pricing—A study in Taiwan,” The Chinese Accounting Review, Vol. 25: pp. 39-55, 1991.. [7] Jacobsen, R., “The Validity of ROI as A Measure of Business Performance.” America Economic Review, Vol.31, pp. 470-478, 1987. [8]. Johnson Lynwood A., Montgomery Douglas C., “Operations Research in Production Planning, Scheduling, and Inventory Control”, John Wiley & Sons, Inc., 1974.. [9]. Jochen Krautter, “Inventory theory: New perspectives for corporate anagement,” Int. J. Production Economics, Vol. 59, pp. 129-134, 1999.. [10]. Josep A. Tribó, “Ownership structure and inventory policy,” Journal of Production Economics, Vol.108, pp. 213–220, 2007.. [11]. Kaplan, R. S., Norton, D. P., “The balances scorecard: Measures that drive performance,” Harvard Business Review, Vol.70, pp. 71-79, 1992.. [12]. Mclnnes, J. M., “Financial control systems for multinational operations: An empirical investigation,” Journal of International Business Studies, Fall: pp. 11-28, 1971.. [13] Robbins S.M., B.S. Robert., “The bent measuring stick for foreign subsidiaries,” Harvard Business Review, September-October, pp. 80-88, 1973.. 48.
(60) [14] Ruekert, R. W., Walker, O. C., Roering, K. J., “The organization of marketing activities: a contingency theory of structure and performance,” Journal of Marketing, Vol.49, pp. 13-25, 1985. [15] Simchi-Levi, D., Kaminsky, P., and Simchi-Levi, E., “Designing and managing the supply chain: Concepts, strategies, and case studies, 3rd ed.,” Boston: McGraw-Hill College, 2008. [16] Sophia P. Dimelis, Maria-Niki Lyriotaki, “Inventory investment and foreign ownership in Greek manufacturing firms,” Journal of Production Economics, Vol.108, pp. 8-14, 2007. [17] Steers, R. M., ”Organizational effectiveness: a behavioral view”, California: Goodyear, 1977. [18]. 96. [19]. 87. [20]. – 86 ---. [21] 81. ---. [22] 82. 98. [23] [24]. 86. [25]. 85. [26] 84 [27] 96 [28] 98 [29] 94 91. [30] 49.
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(96) 1.. 1% New NP New NP = ( 100+1 ) % NP = ( × ) × ( ( 100+1 ) % ) × ( 1-TVC(% ) ) – OE = “ Sales × ( (100+1 ) % ) × ( 1– TVC (% ) ) – OE ”. 2.. 1% New NP = =. 3.. New NP NP NP – (. × 1% ) ×. ( TVC NP = Sales – TVC – OE ∴if NP 0 TVC. ( × TVC ( % ). ). ) = ( Sales – OE ) / Sales. Sales =. (. ×. Proof: Break-Even point . TVC. %. Sales. OE. ∴ => => => =>. NP 0 TVC Sales – TVC – OE 0 TVC Sales – OE TVC = Sales × x% Sales – OE TVC = Sales × x% Sales × 100% – OE x% ( Sales – OE ) / Sales TVC NP = 0 ( Sales – OE ) / Sales. 85. x%,. Break-Even point. ).
(97) 1. Sub START() Range("F8").Value = Range("E4").Value Range("F9").Value = Range("E4").Value * Range("G4").Value * 0.01 Range("F10").Value = Range("F8").Value - Range("F9").Value Range("F11").Value = Range("J4").Value Range("F12").Value = Range("F10").Value - Range("F11").Value Range("F14").Value = Range("E4").Value * 0.99 * (1 - Range("G4").Value * 0.01) - Range("J4").Value Range("F15").Value = (Range("F14").Value - Range("F12").Value) / Range("F12").Value Range("F17").Value = Range("E4").Value * 0.99 - Range("E4").Value * Range("G4").Value * 0.01 Range("J4").Value Range("F18").Value = (Range("F17").Value - Range("F12").Value) / Range("F12").Value. If Range("F14").Value > Range("F17").Value Then Range("F20").Value = ". ". End If. If Range("F17").Value > Range("F14").Value Then Range("F20").Value = ". ". End If. End Sub ----------------------------------------------------------------------------------------------------------------------------. Sub RESET(). Range("F8:F18").ClearContents. Range("E4").ClearContents Range("G4").ClearContents Range("J4").ClearContents Range("F20:K20").ClearContents End Sub. 86.
(98) 2. Sub START(). Dim i As Integer Dim j As Integer Dim k As Integer. For i = 9 To 17. If Worksheets(". ").Cells(i, 10).Value = 0 Then. Worksheets(". ").Cells(i, 10).ClearContents. Worksheets(". ").Cells(i, 11).ClearContents. Worksheets(". ").Cells(i, 12).ClearContents. Worksheets(". ").Cells(i, 13).ClearContents. Worksheets(". ").Cells(i, 14).ClearContents. End If Next i. Range("J9").Value = Range("I4").Value * 0.9 - Range("L4").Value Range("J10").Value = Range("I4").Value * 0.8 - Range("L4").Value Range("J11").Value = Range("I4").Value * 0.7 - Range("L4").Value Range("J12").Value = Range("I4").Value * 0.6 - Range("L4").Value Range("J13").Value = Range("I4").Value * 0.5 - Range("L4").Value Range("J14").Value = Range("I4").Value * 0.4 - Range("L4").Value Range("J15").Value = Range("I4").Value * 0.3 - Range("L4").Value Range("J16").Value = Range("I4").Value * 0.2 - Range("L4").Value Range("J17").Value = Range("I4").Value * 0.1 - Range("L4").Value. Range("K9").Value = Range("I4").Value * 1.01 * 0.9 - Range("L4").Value Range("L9").Value = Range("J9").Value - (Range("I4").Value / 100) * 0.01 * 100 * 0.1 Range("M9").Value = (Range("J9").Value - Range("K9").Value) / (Range("J9").Value + 0.000000001) Range("N9").Value = (Range("L9").Value - Range("J9").Value) / (Range("J9").Value + 0.000000001). Range("K10").Value = Range("I4").Value * 1.01 * 0.8 - Range("L4").Value Range("K11").Value = Range("I4").Value * 1.01 * 0.7 - Range("L4").Value Range("K12").Value = Range("I4").Value * 1.01 * 0.6 - Range("L4").Value Range("K13").Value = Range("I4").Value * 1.01 * 0.5 - Range("L4").Value. 87.
(99) Range("K14").Value = Range("I4").Value * 1.01 * 0.4 - Range("L4").Value Range("K15").Value = Range("I4").Value * 1.01 * 0.3 - Range("L4").Value Range("K16").Value = Range("I4").Value * 1.01 * 0.2 - Range("L4").Value Range("K17").Value = Range("I4").Value * 1.01 * 0.1 - Range("L4").Value. Range("L10").Value = Range("J10").Value - (Range("I4").Value / 100) * 0.01 * 100 * 0.2 Range("L11").Value = Range("J11").Value - (Range("I4").Value / 100) * 0.01 * 100 * 0.3 Range("L12").Value = Range("J12").Value - (Range("I4").Value / 100) * 0.01 * 100 * 0.4 Range("L13").Value = Range("J13").Value - (Range("I4").Value / 100) * 0.01 * 100 * 0.5 Range("L14").Value = Range("J14").Value - (Range("I4").Value / 100) * 0.01 * 100 * 0.6 Range("L15").Value = Range("J15").Value - (Range("I4").Value / 100) * 0.01 * 100 * 0.7 Range("L16").Value = Range("J16").Value - (Range("I4").Value / 100) * 0.01 * 100 * 0.8 Range("L17").Value = Range("J17").Value - (Range("I4").Value / 100) * 0.01 * 100 * 0.9. Range("M10").Value = (Range("J10").Value - Range("K10").Value) / (Range("J10").Value + 0.000000001) Range("M11").Value = (Range("J11").Value - Range("K11").Value) / (Range("J11").Value + 0.000000001) Range("M12").Value = (Range("J12").Value - Range("K12").Value) / (Range("J12").Value + 0.000000001) Range("M13").Value = (Range("J13").Value - Range("K13").Value) / (Range("J13").Value + 0.000000001) Range("M14").Value = (Range("J14").Value - Range("K14").Value) / (Range("J14").Value + 0.000000001) Range("M15").Value = (Range("J15").Value - Range("K15").Value) / (Range("J15").Value + 0.000000001) Range("M16").Value = (Range("J16").Value - Range("K16").Value) / (Range("J16").Value + 0.000000001) Range("M17").Value = (Range("J17").Value - Range("K17").Value) / (Range("J17").Value + 0.000000001) Range("N10").Value = (Range("L10").Value - Range("J10").Value) / (Range("J10").Value + 0.000000001) Range("N11").Value = (Range("L11").Value - Range("J11").Value) / (Range("J11").Value + 0.000000001) Range("N12").Value = (Range("L12").Value - Range("J12").Value) / (Range("J12").Value + 0.000000001) Range("N13").Value = (Range("L13").Value - Range("J13").Value) / (Range("J13").Value + 0.000000001). 88.
(100) Range("N14").Value = (Range("L14").Value - Range("J14").Value) / (Range("J14").Value + 0.000000001) Range("N15").Value = (Range("L15").Value - Range("J15").Value) / (Range("J15").Value + 0.000000001) Range("N16").Value = (Range("L16").Value - Range("J16").Value) / (Range("J16").Value + 0.000000001) Range("N17").Value = (Range("L17").Value - Range("J17").Value) / (Range("J17").Value + 0.000000001). For j = 9 To 17. If Worksheets(". ").Cells(j, 10).Value > 0 Then. Worksheets(". NP. ").Cells(j, 9).Value = Worksheets(". Worksheets(". NP. ").Cells(j, 10).Value = Worksheets(". ").Cells(j, 9).Value. ").Cells(j,10).Value Worksheets(". NP. ").Cells(j, 11).Value = Worksheets(". ").Cells(j,. NP. ").Cells(j, 12).Value = Worksheets(". ").Cells(j,. NP. ").Cells(j, 13).Value = Worksheets(". ").Cells(j,. NP. ").Cells(j, 14).Value = Worksheets(". ").Cells(j,. 11).Value Worksheets(" 12).Value Worksheets(" 13).Value Worksheets(" 14).Value End If Next j. For k = 9 To 17. If Worksheets(". NP. ").Cells(k, 9).Value > 0 Then. Worksheets(". ").Cells(k, 9).Value = Worksheets(". Worksheets(". ").Cells(k, 10).Value = Worksheets(". NP. ").Cells(k, 10).Value. Worksheets(". ").Cells(k, 11).Value = Worksheets(". NP. ").Cells(k, 11).Value. Worksheets(". ").Cells(k, 12).Value = Worksheets(". NP. ").Cells(k, 12).Value. Worksheets(". ").Cells(k, 13).Value = Worksheets(". NP. ").Cells(k, 13).Value. Worksheets(". ").Cells(k, 14).Value = Worksheets(". NP. ").Cells(k, 14).Value. End If Next k. 89. NP. ").Cells(k, 9).Value.
(101) Worksheets(". ").Cells(4, 9).Value = Worksheets(". Worksheets(". ").Cells(4, 12).Value = Worksheets(". ").Cells(4, 9).Value ").Cells(4, 12).Value. End Sub. ----------------------------------------------------------------------------------------------------------------------------. Sub RESET(). Dim i As Integer. Worksheets(". ").Range("I4").ClearContents. Worksheets(". ").Range("L4").ClearContents. Worksheets(". ").Range("J9:J17").ClearContents. Worksheets(". ").Range("K9:K17").ClearContents. Worksheets(". ").Range("L9:L17").ClearContents. Worksheets(". ").Range("M9:M17").ClearContents. Worksheets(". ").Range("N9:N17").ClearContents. Worksheets(". NP. ").Range("I9:I17").ClearContents. Worksheets(". NP. ").Range("J9:J17").ClearContents. Worksheets(". NP. ").Range("K9:K17").ClearContents. Worksheets(". NP. ").Range("L9:L17").ClearContents. Worksheets(". NP. ").Range("M9:M17").ClearContents. Worksheets(". NP. ").Range("N9:N17").ClearContents. Worksheets(". ").Range("I4").ClearContents. Worksheets(". ").Range("L4").ClearContents. Worksheets(". ").Range("I9:I17").ClearContents. Worksheets(". ").Range("J9:J17").ClearContents. Worksheets(". ").Range("K9:K17").ClearContents. Worksheets(". ").Range("L9:L17").ClearContents. Worksheets(". ").Range("M9:M17").ClearContents. Worksheets(". ").Range("N9:N17").ClearContents. End Sub. 90.
(102) 1. ROI. ROI. TVC. T, I, OE. NP. ROI. i. ROI. I. i. NP. i. OE. i. OE. i. TVC. NP T. +. i. TVC. Sales I . i. Sales. i. site. i. I4%. i. x. i. z. i. TVC. i. OE. y. ROI =. . 8 . =. sales sales. 9 : . ;. NP = T – OE = ( Sales – TVC ) – OE ROI. T, I, OE TOC. ROI =. ROI = T. I. . 91. Assets = Inventory = I, . 8 . OE. =. . =. . ,.
(103) 1. “TVC”. ROI. TVC. 30%. ( TVC = 1. ). Sales (. ). Inventory(Assets) T=Sales(1. OE. TVC) NP=T. OE ROI=NP/I. 80%. 42000. 7140. 6729. 8400. 1260 0.187249. 50%. 42000. 7140. 6729. 21000. 13860 2.059741. 1. TVC. ROI. ( 2.059. TVC. 0.187 ) = 2.403 = 240%, NP. 30%. ( 13860 / 42000 ) =. 33% × Sales, 30% TVC. ROI. 240%. NP. 2. "NP (. NP. Sales. 30%. 3%. 10%. Sales " ROI = NP/Sales ). TVC. Sales (. ). Inventory(Assets) T=Sales(1. OE. TVC) NP=T. OE ROI=NP/I. 80%. 42000. 7140. 6729. 8400. 1260 0.187249. 74%. 42000. 7140. 6729. 11340. 4200 0.624164. 2 ROI. NP ( 0.624 7% NP. NP. 0.187 ) = 0.437 = 43.7%, ROI. 43.7%. TVC. 6%. 92. TVC. 7%. ( 74% Sales ),.
(104) NP. ROI =. NP. OE = Sales9( 1 . =. . . =. 8 . NP% =. . . =. . <. NP. . 9. NP. × Sales ) OE,. TVC% ) OE = (. =. . . =. . < 9: = . . > > . %. (A) =. TVC. TVC = Sales ×. T = Sales ; NP = T. Sales. : . =. . . ,. ……(A). = ROI,. ROI. 42000 x ,. i = y% × Sales ), i OE. ;. (42000 (42000. Then (B) = NP. NP. %=. Sales. i. Sales = (42000. Sales. =. X ). X ). TVC. Sales. z% (. NP =. OE = z% × Sales 93. TVC. x ),.
(105) %.
(106) % 9:?% A9
(107) % . If TVC = y% × Sales. y% (.
(108) % 9:?% %. OE = z% × (42000
(109) %. 42000. X )),. ,0. z. 1. ……(B).
(110) TVC. 1%,. ( New ROI / Old ROI ) = 42000 1 x 9 100 1 y 1 1% 1 42000 1 x 9 z% I B42000. [. =. <:?:=A :?A. ],. ROI ROI. NP. NP. =. <:?:=A :?A. ]. {[. <:?:=A :?A. ]. Sales. Sales. =. NP. y. . . %= NP. NP. . =. .
(111) % . OE. =[. New ROI =. . ]. I.
(112) % . New y = (1. . ,.
(113) % 9:?% %A%9
(114) % . % = (1. 1}. TVC.
(115) % 9:?% %A%9
(116) % . NP. =. [. ROI. ROI. 1 x 9 100 1 y% 1 42000 1 x 9 z% I. y). z = (1. Z). ,0. z) – y,. (New NP. . 8 . =. y = (1. z. 1. z) – ( NP. % ),. %), . =. .
(117) % 9:D ?% %A%9
(118) % . . .. 94. =. < 9: = .
(119) NP. NP. NP = ( Sales TVC. Sales. TVC. TVC ). Sales. OE ,. OE. New OE = (Sales – New TVC ) – New NP , New y. New ROI =. New z%.
(120) % 9:D ?% %D A%9
(121) % . .. 95.
(122) 2. Ratio Can Change 4F 8 8 . Ratios Stay Fixed. = Ratio. Inventory (. ). ROI. Crurrent Assets (CA) = Inv. + …… Total Assets (TA) = CA + ……. Inventory. ROI. TA = 1000. Ratios Can Change. Inventory = 136,. Inventory. Assets. 10%,. TA. 13.6. 986.4, New ROI = 98.64% × ( Old ROI ) D G H G. =( Inv.. 4F 8 8 . =. > D 8 > H 8. :. .JKL. = 1.0138. d %,. 8. 8. D G H G. Then. )=. = Ratio = f (. Ratio Can Change ). :. : 9.M9H. =. Ratios Can Change. Inventory. ROI. New ROI = ( 1+10% )9( Old ROI ), f = 0.4, [Inv.>CA] = 0.34 d= [. :. :.:. 1 1]. Inventory. :. .9.M. H FQ.. D FQ.. D G H G. , Then. ROI 96. :. : 9.M9H :. :.9.M9H. = 0.668. 66.8 %. =. 10%. 10 %. = 1.10. = 1.10.
(123) Ratios Stay Fixed. Inventory. ROI. 4F 8 8 . Ratios stay fixed. = 0.4 ( fixed ),. Inventory = 0.349(CA) ( fixed ) Inventory 8. 8. = 0.4 =. ROI =. FQ.> .M 8. . 8 . =. CA. FQ.. TA =. .M9.. FQ.> .M9.. =. ,. 9.M9.. D G H G. Profit H FQ.. FQ.. =. 9.M9.> D FQ. 9.M9.> H FQ.. D FQ.. Ratios Stay Fixed. D G H G. New Inv. = Inv.. Inventory. ROI. H FQ.. D FQ.. = (1+ 10% ) = 1.10 = H FQ. :.:. ,. = Old Inv. 9 (0.909) Inv.. 9.1%. 97. .. 10%. =.
(124)
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