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第1页共42页目录一、物料管理概论················································································2（一）物料管理的重要性················································································2（二）物料管理的范围···················································································4（三）物料之定义及区分················································································5（四）物料管理绩效······················································································6（五）物料管理的组织···················································································7二、物料计划与存量管制········································································9（一）物料计划之步骤··················································································10（二）存量管制···························································································12（三）定期订货管制法··················································································20(三）ABC分析法·························································································20三、采购作业····················································································25（一）认识采购···························································································25（二）采购要求之原则··················································································27（三）供料厂商甄选·····················································································28（四）采购进度之控制··················································································33四、物料分类与编号············································································34（一）物料编号之功能··················································································34（二）物料的编号方法··················································································34五、物料储存与保管············································································35（一）仓库场所的布置··················································································35（二）储存注意事项·····················································································36（三）物料管制卡························································································37（四）物料盘点···························································································39第2页共42页一、物料管理概论（一）物料管理的重要性（二）物料管理的范围（三）物料之定义及区分（四）物料管理绩效（五）物料管理的组织二、物料计划与存量管制（一）物料计划之步骤（二）存量管制（三）定期订货管制法(四）ABC分析法三、采购作业（一）认识采购（二）采购要求之原则（三）供料厂商甄选（四）采购进度之控制四、物料分类与编号（一）物料编号之功能（二）物料的编号方法五、物料储存与保管（一）仓库场所的布置（二）储存注意事项（三）物料管制卡（四）物料盘点一、物料管理概论（一）物料管理的重要性不断料——不使制造现场领不到要用的材料或零件。不呆料——要用、可用的料进来，不让不要用，不可用的材料、零件进入仓库或呆在仓库不用。不囤料——适量、适时的进为不做过量、过时的囤积。上面的”三不”点出物料管理的精髓。理论上，排定好的生产计划，物料管理部门应保证不会有”物料匮乏”之虞，事实上，这也是物料管理的第一要务，然而既要保证不断料，使制造部门顺畅生产，又要能控制呆料的产生及不让过多的囤料，影响资金的周转及储存场所之浪第3页共42页费，这也是企业主管及物料管理人员面临的挑战。在前面的生产计划篇里，我们也可以理解到，生产计划、物料控制与进度管制可说是息息相关，环环相扣，再好的生产计划，假如没有密切的物料控制来配合，进度管制也只能是”空中楼阁”，可望不可及。在国内，因地域辽阔，时间的观念，在一些企业里还不甚强烈，物料管理的重要性显得更为重要。在一般企业的成本结构上，制造成本是基础成本，制造成本主要又来自于材料费用及人事费用，而材料成本通常又是占制造成本的50%以上，所以物料管理的好坏，除了眼睛可以看得到的影响生产的顺畅与否外，对于企业利润的高低更是主要的关键。我们再来看看企业构成之要素，一般企业的构成要素归纳为7M加上近代改变企业运作起很大影响的1I。７Ｍ１Ｉ：Money（资金）MARKET（市场）Manpower（人力）Machine（机器）Material（材料）Management（管理）Method（技术）Information（资讯）这几个构成要素是运用资金来建立其他的资源，然后形成产品销售出去再回收资金，赚取中间的附加价值之差价。事实上在一般的企业里，物料的存货通常占了流动资金相当高的比率，当然比率愈高对企业的发展产生的障碍愈大。我们会经常看到一些管理不善的工厂有此现象，对钱很敏感，公司里任何一笔开支，哪怕小到几块钱，均要总经理过目核准，对员工的照顾不足，多给一点工资，认为是一种损失。再反观厂内，停工待料，物料闲置，生产部门像仓库，到处是材料及半成品，我们概算一下损失：1．停工待料第4页共42页·损失时间。·损失士气·损失对客户信用2．物料闲置·损失（浪费）仓库场所·过时变坏，损失材料。·增加管理，损失时间3．生产部门堆积·除上面第2项物料闲置之损失外，更是占用生产场所，整理整顿难以进行。上面这些损失（或浪费），均可计算成金钱，我们经常会有感触，庞大的浪费与损失，难道不是钱吗？而这些庞大的浪费之杜绝，更是管理人员的重要工作。（二）物料管理的范围以往许多的中小型企业对物料管理视为单纯的仓储管理，随着企业规模的加大，更重要的，企业主管人员，对物料管理在企业中的重要性能给予更大的重视，因此物料管理在组织上的业务范围也更为加大及系统化，其业务范围大致包括：1．物料计划及物料控制（MC）2．采购（Purchasing）3．仓储（Warehousing）产品的生产工序愈多，生产的路径也跟着愈长，对物料管理的必要性也就跟着愈高。把物料管理的职能加以归纳成5R：1．适时RightTime在要用的时候，很及时地供应物料，不会断料。2．适质RightQuality进来的物料或发出去使用的物料，品质是符合标准的。第5页共42页3．适量RightQuantity供应商进来的数量能控制适当，这也是防止呆料很重要的工作。4．适价RightPrice用合理的成本取得所需之物料。5．适地RightPlace供料源与使用的地方愈近，就愈方便，机动性高，联系与处理费用愈低。（三）物料之定义及区分物料一词广义的可以解释为维持整个生活活动所需之用料；在狭义上说，指的是产品上所需之原料、零件、包装材料等。在企业里，通常可用几个方面予以区分。1．功能之区分（1）主要材料：主要材料是产品构成的主要部分，如原料（Rawmaterial）、零件（Parts）、组合件（Components）、包装材料。（2）辅助材料：辅助材料通常为附属于产品，或产品加工过程中所需要之消耗材料，如机油、油漆、溶剂等。2．成本区分一般制造成本分析，将材料成本分为直接材料与间接材料两种成本。（1）直接材料：同上项的主要材料，也就是直接材料的使用量与产品的产量成正比，通常会记入于材料表（BOM）内。（2）间接材料：于产品上看不到，而是间接的对产品之制造有帮助之物品。3．型态区分（1）素材：指原材料之未加工材料。（2）成型材：如零件、组合件等已加工之材料。4．调度区分（1）一次材料：指的是公司外部调度的自制材料、外购材料或委外加工之第6页共42页材料。（2）二次材料：指的是工厂内部门与部门间，半成品之流动。5．准备方法区分（1）常备料：指的是大量或经常性使用之物料，为了控制成本或配合生产之需使用的【存量管制】之方法，有计划性的购买。（2）非常备料：量少或非经常性使用之物料，以生产计划的需要来购买，也就是【订单订购】的方法。物料管理即为针对企业生产活动所需之物料，加以有计划性的准备，并进行协调及管制，以达到最经济、迅速的目的。（四）物料管理绩效物料从入厂到出厂，在仓库或生产线上滞留的时间愈长，代表着资金的积压与生产成本的增加愈重，下面有几个方法可以加以评价：物料利息1．物料利息率=————销售成本当期材料使用金额2．物料周转率=————————————————（期初库存金额+期末库存金额）÷2360天3．周转天数=——————物料周转率年度销售金额4．成品周转率=——————————年度内成品库存金额360天第7页共42页5．成品周转天数=—————成品周转率（五）物料管理的组织小型的工厂，因量少，产品简单，物料自进厂至出厂流速快，通常工厂主管把管理重点放在销售与制造。随着企业的日益扩大，产品的日趋复杂，企业的运作机能逐步调整为人事、财务、行销、研发与生产。在生产里也随着科学管理发展的迅速，生产管制、物料管理、品质管理、工程管理也逐渐的分工专业化，如何以少量的专业化人员，帮助大量的制造人员，使生产更顺畅，更稳定，成为高效率的生产成果。一个管理上轨道的工厂，对于