CAJ | 학술논문

本文在传统备件ABC分类管理的基础上，从提升采购管理水平的角度，提出了改进型ABC分类控制法：将任何一个贵重备品备件的属性概括为重要程度、寿命长短、采购周期长短，每个属性又可以分别分为A、B、C等3个级别；从企业资金管理角度出发，可将备品备件的采购管理要解决的两个问题“什么时候采购，采购多少”转化为“对贵重备品备件进行综合分析，确定其最佳库存量，当实际库存量小于最佳库存量时，启动采购程序”的管理策略；给出了最佳库存量的计算方法。
본문재전통비건ABC분류관리적기출상，종제승채구관리수평적각도，제출료개진형ABC분류공제법：장임하일개귀중비품비건적속성개괄위중요정도、수명장단、채구주기장단，매개속성우가이분별분위A、B、C등3개급별；종기업자금관리각도출발，가장비품비건적채구관리요해결적량개문제“십요시후채구，채구다소”전화위“대귀중비품비건진행종합분석，학정기최가고존량，당실제고존량소우최가고존량시，계동채구정서”적관리책략；급출료최가고존량적계산방법。
An improved ABC classification method is put forward in this paper on the basis of the traditional ABC classification of spare parts management in terms of promoting procurement management. It sums up the property of a precious spare part with its importance, procurement period and service life,each of them can be classified with A,B,and C;the two problems mentioned above can be converted into management strategy in view of enterprise capital management:comprehensive analysis is conducted on the valuable spare parts to determine the optimal inventory,when actual stocks is less than the best stocks,start procurement procedures;the calculating method of the optimum inventory is provided as well.