재고의 경제적 가용수명과 기회비용을 고려한 ABC 재고분류

Abstract

Purpose: The well-known ABC Inventory classification is one of the most widely employed techniques to control a large number of items. Although the model is obviously one of the most useful approaches to manage for the inventory, it is always necessary for managers to consider questions of what makes the management hard and how to solve the problems with respect to economic efficiency under uncertainties. Furthermore, since the priority considers just one criterion known as a monetary usage to make a profit, other important factors can not be reflected in the decision-making. And discussion on a risk of inventory and its management often fail to recognize completely both sides of those: gains and losses leading to serious financial problems. This paper proposes a modified version of the ABC inventory classification model focusing both sides of the inventory with gains and losses. Research design, data, and methodology: We design a new process based on economic available life and opportunity cost of the inventory. In two-stage management processes which can be considered a cash flow related to capital costs of inventory items, we first describe the opportunity cost considering inventory holding costs and salvage values based on the economic available life and analyze the priority of the inventory items from the view point of both gains and losses. Results: We formulated a model for ABC classification with new concept which can offer a reasonable solution in the cases where inventory managers concerned about high inventory cost. By numerical example, we examine the effectiveness of the proposed model comparing with the ABC inventory classification focusing the monetary usage under consideration of factors with respect to cost of capital and availability. The model can be a good decision-support tool for categorizing items which may have depreciated in values rapidly with time. Conclusions: We found that classes and priority of some items with high level of risks related to the economic availability life have changed, in addition to the argument about rationality of cash flow analysis for the inventory classification. Furthermore, we discussed briefly about an effectiveness and problems related to the proposed model for the future studies.