saklviTüal½yCatiR Kb;R Kg karRKb;R KgsnñiFiR bkbedayRbsiT§iP aB

Research Methodology

Topic : Stock Management

Group Assignment

saRsþacarü G‘ug vasna 1 CMnan;TI1 2 Rkum TI6

saklviTüal½yCatiR Kb;R Kg karRKb;R KgsnñiFiR bkbedayRbsiT§iP aB

CMB Uk 1
1 lMn aMedIm ³
edaybc©úb,enHeyIgsegáteXIjfa RbeTsCaeRcInenAelIsaklelakmanPaBrIccMerInelIkRKb;vis½y.
CaBiesskareFVIkMENTMrg; esÞIrRKb;vis½yrbs;R beTsnIm Yy³ edIm ,I [RbeTsCatirbs;xøÜnkan;EtrIkcMerIn
EfmmYykMriteTot minEtb:uneNÑaHenAkñúgenaHEdreKsegáteXIjfa vis½yÉkCn)anrYm cMENkya:g sMxan;
pgEdrkñúgkarGPivDÆn_Cati.
enAkñúgenaHEdr eKsegáteXIjRbeTskm<úCak¾ RbeTsmYyEdlkMBugEtGPivDÆneTAmuxy:agqab;
rh½s tamryHkareFVIkMENTMrg;eTAelIvis½yCaeRcIn. vis½yesdækic©KWCavis½yd¾sMxan;m YyEdlepþIm [man
karvinieyaKTaMgkñúgRsuknwgeRkARsukEdleFVI[ mankarnaMecjTMnijmYycMnYnBIkñúgeTAlk;enAeRkARbeTs
edayKitBnVTab rwk¾elIkElgBn§m an nig naMcUlenATMnijmYycMnYnEdlBMuTan; mansmtßP aBplitenAkñúg
Rsuk. CaBiessenaHedaykm<úCaCaRbeTsRbkan;rbbTIpSaresrIenaH)aneFVI[manGñkvinieyaK k¾dUcCa
Rkum hu‘nCaeRcInmkeFIVkarvinieyaKenAkñúgRbeTsenH CamYyKñaenaHEdleKk½segát Rkum hu‘geRkARsukd½FM
mYy)anmkeFVIkarvinieyaKenAkñúgRbeTskm<úCa EdleFVIkarnaMcUlenA]isfCaeRcInmux mkbMeBjtMrUvkar
CUnRbCaBlrdæExμr k½dUcCYyBüa)alsuxum alBlrdæExμrpgEdr Edl manTIsñak;karenA edaysarEtRkum
h‘unenHCaRkum h‘unÉkCnd½m YyenaHkarRKb;R KgsnñiFiKWCaktþacMbgEdlRkum h‘unRtUvykcitþTukdak;.
dUcenHehIytMrUv[GñkRKb;R Kg;snñiFi RtUvmankatBVkic©y:agsMxan;kñúgkarRKb;R KgeRBaH snñiFiCa
RbPBd½sMxan;sMrab;dMeNIrkarrbs;R kum h‘unenH.
2 > cMenaTbBaða
etIR kum h‘un RtUvmanviFankarya:gdUemþckñúgkarRKb;R Kg nig rkSasniñFirbs;xøÜn[seRmcnUveKal
edA nig RbkbedayRbsiT§iP aBenAkñúgRkum h‘unrbs;;xøÜn.
3> eKalbMN gé nkarRsav RCav

saRsþacarü G‘ug vasna 2 CMnan;TI1 2 Rkum TI6

saklviTüal½yCatiR Kb;R Kg karRKb;R KgsnñiFiR bkbedayRbsiT§iP aB
eKalbMNgénkarRsavRCavenH KWedIm I,riHrknuU vIFIsaRsþEbbNaedIMm ,IeFVIkarRKb;RKgsnñiFirbs;
Rkum hu‘n[kan;EtmanRbsiT§iP aBenaHrYm man³
- sikSaBIdMeNItkarCak;Esþgrbs;dMeNIrkarRkum hu‘n
- dMeNIrkarénkarRKb;R KgsniñFirbs;Rkum hu‘n
- sßanPaBénkarnaMcUl nig brim aNtMrUvkarrbs;G tifiCn
- karRKb;R KgkarbBa¢aTij
- kMNt;smtulüsnñiFi
- viFIsaRsþ énkarKNnacMnayrbs;R kum hu‘nEdlBak;Bn§½eTAnwgkarRKb;R KgsnñiFi
- viP aKeTAelIG nu)aTénkarpøas;bþÚr nigvaytMé lelIkarRKb;R Kg;sniñFi
- viP aKeTAelIcMnucxVH xatrbs;R kum h‘unkñúgkarRKb;R KgsnñiFi eFVIkarsniñdæan nig
nig pþl;eyabl;edIm ,IEklMG skmμP aBmYycMnYnkñúgkarRKb;R Kg nig karbBa¢aTij.
4> tMrUv karBt_m an
- CYbsMP asCamYyRbFanXaøMgEdlCaGñkRKb;R KgsniñFipÞal;
- CYbsMP asCamYyGñkRtYtBinitüsniñFi
5> TMh MEdnkMn t;é nkarsik Sa
karsikSaenHsgát;F¶n;eTAelIkarRKb;R KgsniñFirbs;Rkum h‘unEtmüa:gKt; KWplitpl]_sf eday
minBak;Bn§½EpñkepSg³eLIy ehIykarRsavRCavenHEp¥kCasMxan;elIkarsikSaRsavRCavBt_m anEdlTTYl
)anBIR kum h‘un dUcCa brim annaMcUl brim aNlk; karsþúkTMnij nig r)aykarN_epSg³ EdlTak;TgeTAnwg
kareFVIG aCIvkmμ nig karCYbsMP as_G ñkRbtibtþi nig GñkRKb;R KgRkum hu‘n.
6 > tarageBlev laé nkarRsav RCav ( Work Schedule)
taragénkarsikSaRsavRCav bMeBjryHeBj>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>s)aþh
kBaØa tula vic§ka
eRCIsRbFanbT 1 2 3 4 1 2 3 4 1 2 3 4

saRsþacarü G‘ug vasna 3 CMnan;TI1 2 Rkum TI6

saklviTüal½yCatiR Kb;R Kg karRKb;R KgsnñiFiR bkbedayRbsiT§iP aB

CMB Uk TI2
1> karrMl wk RTWs üI
k> niy mn½y snñiF i
snñiFisMedAelIbrim aNplitplEdlGgÁP aBGaCIvkmμm YymanenAkñúgXaøMgEdlGaceFVI
karlk; nigplitplepSg³eTotEdlnwgRtUvplitCaplitplepSg³. snñiFiCabNþúéM nRTBü
skmμEdlnwgRtUveFVIkarlk;enAeBlxagmuxeTAkñúgRbtibtþikarN_CaGcié Rnþy_é nGaCIvkmμR TBü
EdlGgÁP aBGaCIvkmμrkSaTukCalkNHsnñiFiedIm ,IbMeBjtMrUvkarrYm manTMnijsMrab;R kum h‘un
BaNiC¢kmμvtßúFatuedIm plitplBak;kNþalseRmc nig plitplRkum h‘unBaNiC¢kmμ.
eKalKMniténkarRKb;R KgsnñiFiKW CakarkMnt;nUvbrim aNsnñiFi[smRsbmYyEdlERb
RbYleTAtammuxgarnIm Yy³ EdlCab;BakBn§½.
x> niy mn½y é nkarRKb;R KgsnñiF i
RbPBcMnUld½cMbgrbs;R kum hu‘n KWCasnñiFiEdlCaRTBüskmμryHeBlxøIEdlRtUv)ancat;
Fñak;bnÞab;BIKNIR tUvTTYleTAkñúgtaragtulükar. tamRTwsþIelak Martin.K.Stare )an[niym
n½yfa KWCakarsþúkTMnijvtßúFatuedIm b¤ k½FnFanesdækic©Edl)aneRbIR )as;edayRkum h‘unGgÁP aB
sMrab;eKalbMNgedaypÞal;kþI b¤ minpÞal;kþIedIm ,I)anplitplsMerc nig esvacugeRkaypþl;[
GtifiCnRBmTaMgGacCYy[dMeNIrkarplitkmμbMeBj)ankñúgryHeBlxøI. Rkum h‘unEtgEteFVIkar
rkSaTuknUvrab;ryb¤ rab;Ban;RbePTénsnñiFi KWcab;BITMnijtUctacdUcCa³ sac;CU kør kMe)ar rhUt
d½TMnijFM³ masIunRtCak; LandwkTMnij ]bkrN_sagsg; nig ynþehaHCaedIm .
snñiFim ansarHsMxan;Nas;cMeBaHRkum h‘unEdlGac[Rkum h‘unbMeBjtMrUvkardl;G tifiCn
)anTan;citþ EdlCaEpñkényuT§saRsþR bkYtRbECgbNþal[Rkum h‘unRtUvecHRKb;R KgsnñiFi[)an

saRsþacarü G‘ug vasna 4 CMnan;TI1 2 Rkum TI6

saklviTüal½yCatiR Kb;R Kg karRKb;R KgsnñiFiR bkbedayRbsiT§iP aB
l¥. karRKb;R KgsnñiFi KWCakareFVI[cMnaysrubénkarEfrkSasnñiFim ankMritGb,brma eBalKWeFVI
karsMrbsMrYlrvagcMnayEfTaM nig cMnaybBa¢aTijbEnß karRKb;R KgsnñiFisgát;F¶n;eTAelIktþa
mYycMnYndUcCa³
- etIkMritsnñiFib:unμanEdleyIgKYrrkSaTukkñuúgéd
- etIbrim aNb:unμanEdleyIgRtUvplit b¤ bB¢aaTijmYyelIk³
- etIcMnucNaEdleyIgKYrbBa¢aTijeLIgvij ehIysþúkTMnijTaMgenaHenAkEnøgNa
- etIKYrcMnayEfTaMb:unμanedIm I,[cMnayGb,brma nig RbkbedayRbsiT§iP aB?
ehtuenHehIyRkum h‘unRtUvRKbRKgsnñiFi[)anl¥ eRBaHvaCaPaBcaM)ac;sMrab;eCaKC½yén Rbtþibtþi
karN_G aCIvkmμ eBalkarRKb;R KgsnñiFi KW CMuvijkarrkSa[)anRKb;R Kan;nUvplitplsþúksMrab;G tifiCn nig
mancMnaysrubGb,brma.
tamRTwsþIelak Ross\Westerfield\Jordon )an[niymn½yfa karRKb;RKgsnñiFidUcCakarTTYl
Edr. snñiFiKW CakarvinieyaKd½m antMé lsMrab;R kum h‘unTaMgT,aysMrab;R bePTmYyénRbtibtþikarN_plit
kmμ snñiFiR tUv)anRKbdNþb; 15 ° énRTBüsm,tþisMrab;G ñklk;ray. snñiFiG actMNag[eRcInCag14°
énRTBüsm,tþieTAeTot.
K> TMrg; nig mux garsnñiF i
snñiFiR tUv)anEbgEckeTAtamTMrg; nig muxgar nigFmμCatié ntMrUvkar.
k> karEbgEcksnñiFieTAtamTMrg;
CaTUeTARbtibtþikarN_rbs;R kum h‘uneKEbgEcksnñiFiCabIR bePTKW vtßúFatu
edIm plitplkMBugdMeNIrkar nig plitplseRmc.
- vtßúF atuedIm (Raw Material)

KWCaRbePTTMnijEdleyIgpÁt;pÁgxøÜnÉg b¤ k½naMcUlBIR kum h‘unepSg³edIm ,Iykmk

plitplseRmc.
- plitplkMBugdMeNIrkar (Work in Process)

saRsþacarü G‘ug vasna 5 CMnan;TI1 2 Rkum TI6

saklviTüal½yCatiR Kb;R Kg karRKb;R KgsnñiFiR bkbedayRbsiT§iP aB
KWCaTMnijEdlzitenAkñúgdMNak;karplit[køayeTACaplitplsMerc. ehIy
plitplTaMgenaHkMBug)anseRmcmYydMNak;kalmþg³tamEpñkmYy³éndMeNIrkarplit
kmμ.
- plitplseRmc (Finished Goods)

plitplseRmc KW CasmiT§iplcugeRkayéndMeNIrkarplitrbs;plitpl
sMercenH KWeyIgykmkeRbIR )as; nig lk;eTA[GtifCi npÞat;Etmþg.CYnkaleyIgplit
rYcehIy KWeyIgsþúkTukkñúgXaøMgmYyryH bnÞab;m kbBa¢Únplitpl[GtifiCnEtmþg.
NamYyeTotplitplEdlplit)anRtUvEtmanKuNPaBxés; ehIynigCab;)anyUredIm ,I[
GtifiCnmanTMnukcitþelIplitplrbs;R kum h‘uneyIg.
x> karEbgEcksnñiFieTAtammuxgar
snñiFiR tUv)anEbgEckdUcxageRkam³
- karkarBar nigkarxVHxat
enAeBltMrUvkarrbs;G tifiCnekItmanhYskMnt;enaH naM[Rkum h‘unxVHTMnijkñúgkar
eqøIytbeTAnwgtMrUvkarGtifiCn. cugeRkayeFVI[)at;bg;tMrUvkarGtifiCngakeTATij
plitpldéTeTotEdlCaehtueFVI[)at;bg;smén§½P aBrvagRkum h‘un nig GtifiCnkan;Et
Xaøtq¶ayeTA³. dUcenHRkum h‘unRtYvEtmansnñiFibMrugedIm ,IkarBar ehtukarN_enHEdl
ekIteLIgCayfaehtu.
- karBarkarekIneLIg b¤fycuH
bBañasMxan;m YyeTot KWyuT§saRsþrbs;R kum h‘unkñúgkarRbemIlemIlnUvsPaB
karN_enAelITIpSarnUvéføTMnijEdlmanPaBERbRbYlBi)ak)a:n;sμan . dUnenHRkum h‘unRtUv
bBa¢aTijplitplnUvbrim aNeRcInedIm ,ITb;Tl; nig karekInéføEdl Gnuvtþn_edayGñkÉk
eTsrbs;R kum h‘un. BiessRkum h‘unGacTijkñúgbrim aNeRcInedIm ,ITTYlkarbBa©úHéføBIG ñk
pÁt;pÁg;.

saRsþacarü G‘ug vasna 6 CMnan;TI1 2 Rkum TI6

saklviTüal½yCatiR Kb;R Kg karRKb;R KgsnñiFiR bkbedayRbsiT§iP aB
- bMeBjtMrUvkarEdl)anrMBwgTuk
tMrUvkarGtifiCn KWm ankarERbRbYlpøas;bþÚrKμanRBMEdnBi) aknwgsaμn)an.GtifiCn
EtgEtsgÇwm TukkñúgcitþfanwgmanplitplTMenIb³ Tan;sm½ysMrab;eRbIR )as;ehIyRbkb
edaytMé lsmrmü. dUcenHeyIgRtUvEteFVIkarEkécñ b¤ k½CavplitplEdl TMenIb³Tan;
sm½yRsbtamsþg;darGnþrCatiedIm ,IbMeBjtMrUvkark½dUcCabMeBjcitþG tifiCn.
snñiFik½R tUv)aneKEbgEckpgEdreTAtamlkéNHéntMrUvkarman dUcCa tMrUvkarÉk
raCü nig minÉkraCü
- tMrUvkarÉkraCü
tMrUvkarÉkraCü KWCa tMrUvkareTAelIplitplseRmcEdlRtUveKlk; b¤ dwkCBa¢Ún
ecjCaCagykeTAeRbIbnþkñúgplitkmμepSg³eTot.mann½yfatMrUvkarmanlkéNHÉkraC
üenAeBlEdlvaKμanTMnak;TMngeTAnwgtMrUvkarplitplepSg³ EdlRkum h‘un)anplit.
tMrUvkarÉkraCüsMrab;pÁt;pÁgdl;G ñkeRbIR )as;xageRkARkum h‘unEdlmansPaBminBi)akkñúg
karkMnt; eRBaHeyIgmindwgfaeKmantMrUvkarBitR)akdb:unaμn KWtMrUv[Rkum h‘undac;xatRtUv
EteFVIkarBüakrN_EdlCatYnaTId½sMxan;kñúgkareFVIkarsMerccitþEpñksþúkTukTMnij.
- tMrUvkarminÉkraCü
tMrUvkarminÉkraCü KWCatMrUvkarEpñkpÁMútMelIg b¤k½skmμP aBepSg³ sMrab;ykmk
plitCaplitplsMercmann½yfatMrUvkarénplitplmYyGaRs½yeTAtamtMrUvkarelIpli
tplepSg³ eTotEdlRkum h‘unRtUvkareFVIkarplit. tMrUvkarminÉkraCüRtUv )aneKeRbI
edIm ,IpÁt;pÁg;EpñkxagkñúgRkum h‘unEdlGackat;bnßyPaBminc,as;las;nUvtMrUvkar. dUcenH
cMeBaHtMrUvkarminÉkraCümintMrUv[eFVIkarBüakrn_eT KWR tUvKNnatamryHcMnYnénplit
plsMercEdl)anplit nig EpñkepSg³Edl)aneRbIkñúgplitkmμ. PaKeRcInplitpl
EdlmanlkéNHminÉkraCüplitnUvplitplEdlmanlkéNHÉkraCü b:uEnþkñúgkrNI
xøHplitplmYyGacmanlkéNHÉkraCü nig minÉkraCüpg KWvaGaceRbIR)as;TaMgkñúgRku

saRsþacarü G‘ug vasna 7 CMnan;TI1 2 Rkum TI6

saklviTüal½yCatiR Kb;R Kg karRKb;R KgsnñiFiR bkbedayRbsiT§iP aB
mh‘un nigsMrab;lk;ecj.
X > eKalbMN gé nkarRtYt Bin it ú snñiF i
eKalbMNgKWedIm ,IBinitüemIleTAsnñiFiEdlmanenAkñúgXaøMgfa etIvaxVHb¤k½elIs. ktþaxa
gelIenHTamTar[GñkRKb;R KgsnñiFiR tUvEtRKb;R Kg[)anditdl; eRBaHfavamanktþaBIr ya:gEdl
GacekItmansaμnmin)anKW karsþúksnñiFielIs nig karsþúksnñiFixVH
- karsþúksnñiFielIs
KWbNþal[eyIgcMnayTuneTAelIplitpleday\tRbeyaCn_m ann½yfanaM[kb;
luykñúgplitplehIyRtUveRbIR )as;cMnayEfTaMEfmeTot KW manlkéNHBIR tYtdUcenH
Rkum h‘unRtUvBinitüviP aK[)anl¥itl¥n; eRBaHenHCaskmμP aBsøab;rs;rbs;R kum h‘un ebisin
eyIgGacviP aK[)anRtwm RtUvenaHeyIgykluyEdlkb; enAkñúgplitplRBmTaMgbUk
bBa©Úl nigcMNayEfTaMeTAvinieyaKEpñkepSg³enaHRkum h‘unmincMnayeTb¤? b¤m Yyk½yk
luyeTATukenAFnaKarykkarR)ak;vijenaHeyIgnig)anGtþR beyaCn_eRcIneTot.
- karsþúksnñiFixVH
KWbNaþl[mankar)at;bg;RbeyaCn_y:ageRcIn dUcCa)at;bg;G tifiCn EdlCa
kMlaMgTijd½kMBUlsMrab;R TRTg;CIvPaBrs;enArbs;R kum h‘un KW GacbNþal[eK)at;bg;nUv
CMenOelIR kum h‘uncMeBaHRckEbgEckk½Kμan BIeRBaH Rkum h‘unKμanplitplsMrab;dwkCBa¢Ún
eTA[GtifiCnEdlkMBugEtmantMrUvkar. BiessmYyeTot KW )at;bg;nUvcMEnkTIpSarEdl
Rkum h‘uxMksagy:aglM)akevTna eRBaHenAelITIpSaesrIm anKUr RbKYtRbECgeRcInNas;
ebIR kum h‘unNamYyexSay KW RtUv)atmuxenAelITIpSar ehIyCMnYsedayRkum h‘unEdlman
PaBxaøMgkaø EdlmanbTBiesaFn_CaeRcInenAelITIpSarvij. dUcenHTIpSarkan;EttUcceg¥o t
eTA³ ehIyrYm pSMnwgGsmtßP aBrbs;R kum h‘unkñúgkarrkSasnñiFieTotenaH nwgbNþal[
Rkum h‘unBi)aknwgTRnÞanykcMEnkTIpSar BiessBi)aksþarmuxmat;eLIgvijNas;.
g> eh tup lé nkarrkSaTuk snñiF i
saRsþacarü G‘ug vasna 8 CMnan;TI1 2 Rkum TI6
saklviTüal½yCatiR Kb;R Kg karRKb;R KgsnñiFiR bkbedayRbsiT§iP aB
snñiFivaKWCaRTBüskmμryHeBlxøIm YyEdlRkum h‘uneRbIkñúgkarvinieyaK dUcenHRkum h‘unrIk
cMerIn b¤m inrIccMerInGaRs½yelIsnñiFi ehtudUcenHehIyRkum h‘unRtUvrkSaTuksnñi[)anl¥.manehtu
ehtuplcMbgmYycMnYnkñúgkarrkSasnñiFi.
- karBarkarekIneLIg b¤ fycuHéntMrUvkar
PaBminc,as;é ntMrUvkarGtifiCn KW Bi)aknwgdwgNas;CYnkaltMrUvkarekItman
eLIgy:agTan;hn;. dUcenHRkum h‘unRtUvrkSasnñiFiedIm I,bMeBjesckþIR tUvkarTaMgenaH.
- karBarcMeBaHPaBERbRbYléføenAelITIpSar
karERbRbYléføenAelITIpSar KWMm ansPaBrh½sNas;sUm ,IEtmYyvinaTIk½m ansPa
BERbRbYlKYr[kt;sMKal;. dUcenHRkum h‘um RtUvEtmanyuT§saRsþTb;Tl; nigkarekIneLIg
éføplitplenAelITIpSar KWR tUvrkSasnñiFiTukkñúgédCanic©.
- plRbeyaCn_é nkarTukbrim aNeRcIn
GñkviP aKenAkñúgRkum h‘un)anviP aKfa kñúgdMNak;kalenHRtUvTijsnñiFiTuk[)an
eRcIneRBaHeKyl;famantMrUvkareRcIn. NamYyeTotebIR kum h‘unTijplitplkñúgbrim aN
eRcInenaHGñkpÁt;pÁgnwgpþl;nUvGb,har[Rkum h‘unEdlCaktþakat;bnßycMnayplitkmμ.
- snSMsMé ccMnaybBa¢aTij
eBlRkum h‘unTijplitplmþg³ RtUvcMnayelIkardwkCBa¢Ún cMnayelIkmμkrelIk
dak;TMnijcUlkñúgXaøMg cMnayelIkarxUcxatplitpleBlEdldwkCBa¢Ún. ebIR kum h‘unTij
BIreTAbIdgenAplitpldEdlenaHvanwgRtUvcMnayeRcIn.EtebITijEtmþgkñúgbrim aNeRcIn
enaHvaGacCYysnSMR Kb;Ebbya:gTaMgTTYlnUvGb,hareTot.
- ehtuplepSg³
GgÁP aBRtUvrkSasnñðFiTukeRBaHvaCaktþamYyEdlGacbegáInnUvRbPBcMnUldl;G gÁ
PaBebIm anehtukarN_G VIekIteLIgedayécdnü dUcCaGKÁIP ½y vibtþiesdækic©enaHvabNaþl

saRsþacarü G‘ug vasna 9 CMnan;TI1 2 Rkum TI6

saklviTüal½yCatiR Kb;R Kg karRKb;R KgsnñiFiR bkbedayRbsiT§iP aB
[mankarrGak;rGYlkñúgkarbMeBjtMrUvkarGtifiCnebIenAkñúgXaøMgKμanTMnijb¤TMnijRtUvxUc
xat enaHbBañaenHRkum h‘unRtUvcat;EpnkarN_ nigeRtomTukCamunedIm ,IbgáarnUvbBañaenH.
c> plRbey aCn_é nkarv in iey aKsnñiF i
plRbeyaCn_é nkarRKb;RKgsnñiFi KWeFVI[Rkum h‘unmansmtßP aBeBjeljkñúgkarpþl;nUv
plitplCUnGtifiCntamtMrUvkarEdlkMBugEtmannigGacCYykat;bnßycMNaybBa¢aTijEfmeTot
BiessenaHRkum h‘unGacTTYl)annUvGb,harEdlGaceFVIkarkat;kgeTAnwgcMnayEfTaM)an. kar
vinieyaKsnñiFim anRbeyaCn_eRcInNas;KWm andUcCa³
- Lead Time

Rkum h‘unKitCamunnig dwgc,as;fatMrUvkarRbcaMqaμñMm anbrim aNb:unaμnehIiyenAeBl

eBlNaRtUvbBa¢aTijnig TTYlTMnij . ebIsinRkum h‘unKμansþúkTukTMnijminRKb;R Kan;enaH
naM[tMrUvkarGtifiCnmin)anehAfa Stock out
- Avoiding Stock out

TijenAeBlGtifiCnmankarbBa¢aTijplitplEtRkum h‘uneyIgminmansnñiFienaH
naM[Rkum h‘unRtUv)at;bg;nUvGtifiCneTATijplitplGñkdéTeFVI[xatbg;nUvR)ak;cMenjBi
ess KW )at;nUvekrþ_eQaμH EdlxitxMksagCayUrNas;m kehIy.
- Safety Stock

vaCakMriténsnñiFibEnßm EdlbMrugTukCaCnYyenAeBlEdltMrUvkarelIsBIkarelIs
BIkarrMBwgTuk ebIsinCakñúgRkum h‘unKμansnñiFi naM[plitkmμTMenrmankarrGak;rGYl b¤k½
Qb;dMenIrkarmYyryHeBlenaHvabNaþl[ma:sIunRBmTaMgbuKÁlikGacKaμnkargareFVI KW
KaμnplRbeyaCn_. kñúgdMeNIrkarenHRkum h‘unRtUveRbIR )as;snñiFi[manRbeyaCn_EfmTaMg
RtUvmanTMnijCab;Canic©. karKNnasnñiFielIsnig Safety Stock Level KWEtgEtrkSa
TuukedayRkum h‘un. müa:gvijeTotvaCaKMnitl¥kñúgkarRtYtBinitünUveKalneya)ay nig
KNnaeLIgvijnUvSafety Stock Levelrbs;Rkum h‘unviFId½m anRbsiT§iP aBmYyeTotkñúgkar
eRbIR )as;karrMBwgTuksnñðFieTAnwgkareRbIR )as;bc©úb,nñedIm ,IkMnt;nUv Varance .

saRsþacarü G‘ug vasna 10 CMnan;TI1 2 Rkum TI6

saklviTüal½yCatiR Kb;R Kg karRKb;R KgsnñiFiR bkbedayRbsiT§iP aB

2 > cMN ay snñiF i

enAkñúgkarRKb;R KgsnñiFim ancMNayCaeRcInEdlTak;TgKañ cMNaysnñiFiCacMnay
smamaRt eTAnwgcMNayplitkmμ cMnaysnñiFiCamUldæanrYm man³
k> cMn ay EfTaM
RKb;G gÁP aBGaCIvkmμEtgEtrkSasnñiFirbs;xøÜn[)anRKb;R Kan;sMrab;bMeBjtMrUvkarGtifiC
nEtkarsþúkTukenHminGaceFVITan;sPaBkarN_enaHeT CYnkalRkum h‘unmankarsþúkTukeRcIn CYn
kalticeFVI[mankarlM) akeRcInkñúgkarsþúkTukbrim aNsnñðFieRciIn b¤ticKWCab;Tak;Tg nig cMnay
mYyRbePTehAfacMnayEfTaM ( Holding Cost)
cMnayEfTaMKWCacMnayEdlCab;Bak;Bn§½nwgkarsþúkTuknUvsnñiFikñúgryHeBlmYy kMnt;CaTU
eTAmYyqañM³.cMnayenHmanrYm bBa©ÚlTwkePøIgkarEfTaMXaøMgkar)ak;Ebk nig cMnayelIkarxUcKuN
PaBcMnayTaMgGs;enHCakarxatbg;sac;R )ak;m Yyrbs;R kum h‘un.
- éføEdlekIneLIgKWeyageTAtamkarsþúkTuksnñiFiTukktaþsMxan;é néføenHrYm man³
¾éføTukdak;
¾éføFanara:b;rgcMeBaHsnðñFisMrab;eBlmanGKÁIP ½y ecarkmμ
¾karxUcxat b¤ snñðFiEdlGacekItmanBIm UlehtuepSg³ dUcCa karekgbnøM
karhYssm½yénbec©kviTüa b¤ karFøak;cuHénéfø.
¾éfø»kasmUlFn KWCaéføcMnayEdleFVI[mUlFnekIneLIgsMedAeTAelIR )ak;
mUlFnedIm ,IeFVIkarTUTat;CamYynwgkarTijplitpleRBaHfaRbsinebIm UlFnmin
kb;eTAkñúgsnñiFienaHeT mUlFnTaMgGs;enaHnwgGacTTYl)annUvGRtacMenjmYy
KWkarR)ak;.
x> cMn ay bBa¢a Tij
KWCa cMnayEdlTak;TgnwgkarTTYyyknUvsnñiFiBIG ñkpÁt;pÁg;ehIycMnayenHERbRbUleTA

saRsþacarü G‘ug vasna 11 CMnan;TI1 2 Rkum TI6

saklviTüal½yCatiR Kb;R Kg karRKb;R KgsnñiFiR bkbedayRbsiT§iP aB
tamcMnYnelIkénkarbBa¢aTij. eyIgeTIbnwg)aneXIjfa vamantMé lCaR)ak;edIm ,IrkSasareBIP ½NÐ
d½sMebIm mYyehIycMnayTaMgenaHehAfa cMnayEfTaM. sareBIP ½NÐkan;EtFMtMé lEfTaMkan;EtFM.
GBa¢wgvahak;dUcfa GñkKYrEtrkSaTuksareBIP ½NÐ[kan;EttUctamEdlGaceFVI)an b:uEnþvamann½yfa
GñknwgRtUvbBa¢aTij»sfral;Etéf¶ b¤ral;BIréf¶m þg. dUcenHGñkeKcminputBiIkareFVI bBa¢IrsareBI
P½NÐenaHeLIyral;eBlEdlGñkeFVIkarbBa¢arTijGñkRtUvEtbMeBjEbbbTCYlGñkNamañk; edIm ,I
KNnacMnYnsresrEsk ehArfynþ[dwk»sfmkEtmYycMnYn.l. müa:geTotkarbBa¢aTijmþg³
RtUvcMnayR)ak;KW minRtUvKitBIcMnYn»sfb:unaμnmuxenaHeT.
CaFmμtatMé lbBa¢aTijKWesÞIrEtdUcKañedayminKitGMBIbrim aNEdlGñkbBa¢aTijenaHeLIy
eRBaHvaCab;Tak;TgnwgsnøwkRkdasdUcKañkarehAGñkedIrEckcayduUcKañehIyrfynþdUcKañ. duUcenH
edIm ,IeCogtMé lbBa¢aTijFM GñkminKYrbBa¢aTijral;é f¶eT b:uEnþva tMrUv[man»sfeRcInenAkñúgXaøMg
enaHéføEfTaMnwgekIneLIg. enHKWCabBañaBitkñúgkarRtYtBinitüsareBIP ½NebIsinGñkrkSasnñiFieRcIn
eBktMé lEfrkSasnñðFinwgekIneLIgx<s;Edr. EtebIG ñkminrkSaTuksnñiFiG ñknwgRtUvbBa¢aTijjab;
eBkeFVI[tMé lbBa¢aTijrbs;G ñkekIneLIgx<s; dUcenHl,icrbs;vaKW rkemIltulükard½R twm RtUv én
tMé lEfTaM nigtMé kbBa¢aTijedIm ,IbnßytMé lsrub.
K> cMn ay snñiF is rub
cMnaysnñðFisrub KWCaplbUkrvagcMnayEfTaMnWg cMnaybBa¢aTij. cMnaysnñiFisrubman
kMritGb,har KWenAeBlEdlcMnayEfTaM nigcMnaybBa¢aTijmantMé lesμIrKañehIyRsbeTAnwgklé
xNÐbrim aNbBa¢aTijRbesIrbMput (EOQ)
rUbmnþ³ TC= CH/year+Co/year

eday³ - TC : cMnaysnñðFisrub ( Total Cost)

- Ch : cMnayEfTaM ( Holding Cost)

saRsþacarü G‘ug vasna 12 CMnan;TI1 2 Rkum TI6

saklviTüal½yCatiR Kb;R Kg karRKb;R KgsnñiFiR bkbedayRbsiT§iP aB
- Co : cMnaybBa¢aTij ( Ordering Cost)
X > cMn ay bBa¢a Tij min RKb;Epnkar
k> niymn½y
cMnaybBa¢aTijminRKb;Epnkar ekIteLIgenAeBlEdltMrUvkarelIskarpÁt;pÁg;.
snñiFim inRKb;EpnkarenHRtUv)anEbgEckCaBIrKW³
- Restockung Cost: KWCacMnayeTAelIkarTTYlykTMnijb¤ k½cMnayeTAelIdMeNIrkar
plitkmμm YyelIk³.
- Cost relate to safety reserve: KWCacMnayeTAelI»kasénkar)at;bg; dUcCa
)at;bg;»kaskñúgkarlk; nigsuqnÞHGtifiCnEdlCamUlehtubNaþlmkBIm in)an Ef
rkSasnñiFi[)anRKb;R Kan;.
g> Acquisition Cost and Quantity Discount
- Acquisition Cost: KWCaéføTMnijmYyÉkta rWcMnaysac;R )ak;m YyÉkta
- Quantity Discount: Cakarkat;b nßy éføé n karbBa¢aTijEdlmanbrim aNeRcInEdl

GacsnSMcMnay)an. Gb,brmabeNaþHGasñCaerOy³ RtUv)aneKpþl;[enAeBlEdlGñk

pÁt;pÁg;m ansnñiFielIs ehIycg;kat;bnßysnñiFiP øam³RbsiT§iP aBén Quantity Discount
KWCa Acquisition Cost nUvbrim aNbBa¢aTijenAeBlEdl cMnaysac;R)ak;kñúgmYyÉkta
(V) ERbRbYleTAtam (Q) .

3> KMrUé nkarseRmccit üeFVIb Ba¢IrsareBIP ½N Ð

k> KMrUt agsnñiF i
edIm ,I[)aneXIjrUbPaBkan;Etc,as;eyIgRtUv segáteTAelIR kaPicEdl)anbBa¢ak;BIcMnYn
plitplEdl)anbnSl;TuksnñiFikñúgXaøMg kñúgdMNak;kalnIm Yy³ éneBlevlasnñiFi nig cab;epþIm
kñúgkMritmYyc,as;las;edayeyageTAelIbrim aNbBa¢aTijkñúgdMNak;kaldMbUgbnÞab;m ksnñiFinig
Faøk;cuHrhUtdl;eyIgbBa¢aTijsarCafμI.
saRsþacarü G‘ug vasna 13 CMnan;TI1 2 Rkum TI6
saklviTüal½yCatiR Kb;R Kg karRKb;R KgsnñiFiR bkbedayRbsiT§iP aB
- tMrUvkarefrbBa¢aTijEtenAeBlsnñðG s;
kñúgcMnucenHRkum h‘unbBa¢aTijkñúgbrim aNdUcKañkñúgmYyelIk³ ehIykarbBa¢aTij
k½m kdl;cMeBlEdlsnñðFienARtg;cMnucsUnü snμt;faRkum h‘unmantMrUvkar40>000Ékta
kñúgmYyqañM ehIyRkum h‘unsMerccitþbBa¢aTij 10>000ÉktakñúgmYyelIk³.
KNnacMnYneBlEdlRtUvbBa¢aTijsarCafμ³I Time (N)= 40.000/10.000= 4 Time
Average level= 10.000/2= 5.000

KNnatMrUvkarRbcaMEx = 40.000/12= 3.333 units

dUcenHenAcugExTIm YyeyIgmansnñiFi6>667 eRBaH !0>000-#>### #ExbBa¢aTijmþg
!0>000 A
B= 3.333

%>000

C D E

3Ex 6Ex 9Ex 12Ex 12Ex»4=3Exmþg

* A: cMnucEdlbBa¢aTijdMb Yg

* B: snμtfalk;fycuH efr #>###

* C: CacMnuclk;snñiF iG s;ehIyRtUv bBa¢aTijbnþeTot

* D: enAqmassnñiF iKW =0 rYcRtUv bnþb Ba¢aTijPaøm

* E: CacMnucbBa¢aTijRKb;cMnYn= $0>000 Ékta cugbBa©b ;snñðF iesμIr 0

- tMrUvkarefrbBa¢aTijmuneBlsnñðFiG s;BIXaMøg
lkéNHdUcKañekIteLIgsarCafμI karbBa¢aTijnigmkdl;m uncugbBa©b;é ndMNak;
kalCanic©. b:uEnþR KabBa©b;é ncugqañMeyIgminbBa¢aTijeToteTehIyTuk[snñiFicuHdl;cMnuc
sUnüenAcugqañM EteTaHCaya:gNak½edaykñúgkarGnuvtþn_TunCabnþkarbBa¢aTijPaøm enAedIm
saRsþacarü G‘ug vasna 14 CMnan;TI1 2 Rkum TI6
saklviTüal½yCatiR Kb;R Kg karRKb;R KgsnñiFiR bkbedayRbsiT§iP aB
qañM EteTaHCaya:gNak½eday kñúgkarGnuvtþn_TunCabnþ KW CakarbBa¢aTijPaøm enAedIm qañM
eRkay.krNIbBa¢aTijmkdl;m unsnñðFim inTan;G s;BIXaøMg
bBa¢aTijmun1 s)aþh_ eBlenaHKW 40000»52s)aþh_= 769

Stock

0 3 6 9 12 Time
12 months/4= 3month
B: enAsnñiF im Yys)aþh _eTot ehIybBa¢aTijfμIm kdl;m un 10,000+769=10,769 units
( snñiR tUvmanenAkñúgXaøMg 10769 Ékta)
x> brim aNbBa¢a Tij RbesIrbMp ut
- niymn½y
EOQ KWCaKMrUm UldæancMb gsMrab;ral;KMrUTaMgLayénsnñiF i. EOQ kMnt;b rim aN

RbesIrbMputsMrab;R kum h‘unedayeFVIkarbBa¢aTij b¤lk;m YyelIk³kñúgeKalbMNg

edIm ,Ikat;bnßycMnayEfTaMnigcMnaybBa¢aTijkñúgkarKNna EOQ KWTamTar
edIm ,IeqøIytbnigsMnYrdUcCa³
+ etIR kum h‘unKYrTijbrim aNb:unaμn[RbesIrbMput
+ etIR kum h‘unKYrbBa¢aTijb:unaμndg
+ etIeBlNaEdlRkum h‘unKYrbBa¢aTij
+ etIcMnucbBa¢aTijeLIgvijenARtg;cMnucNa

saRsþacarü G‘ug vasna 15 CMnan;TI1 2 Rkum TI6

saklviTüal½yCatiR Kb;R Kg karRKb;R KgsnñiFiR bkbedayRbsiT§iP aB
- karsnμt
+ tMrUvkarénplitplmYyminCab;Tak;TgeTAnwgtMrUvkarplitplepSgeToteT
+ KaμnkarbBa¢aTijTMnijedaymanGb,haeT
+ brim aNmkdl;enAeBlsnñiFikñúgXaøMgFaøk;cuH dl;kMritTabKaμn Stockout
+ ryHeBlénxYbkñúgkarTijplitplmanryHeBlesμIKañR Kb;xYbTaMgGs;

2DCo 2DCo
EOQ= =
Ch iv

• D: tMrUvkarRbcaMqañM
• Ch: cMnayEfTaMm Yy ÉktakñúgqañM (IV)

• C : cMnaybBa¢aTijmYy elIk
o

• Cb: cMnayEfTaMm Yy ÉktacMeBaHkarbBa¢aTijmuneBlmkdl;

• Q: brim aNbBa¢aTijmYyelIk³

K> ry HeBlé ndMeNIrkarplit kñøg mYy qañM

KWCaryHeBlBIcMNucbBa¢aTijmYyeTAcMnucbBa¢aTijelIkeRkaymYyeTot.

Cycle time= (Q/D) W

(day)

W: Working day( 1year = 360days or365days)

• cMnucbBa¢aTijeLIgvij ( Recorder Point)
cMnucbBa¢aTijeLIgvij KWsMedAeTAelIR tg;cMnucEdlRkum h‘unRtUvbBa¢aTij
eLIgvij.
4-v iF Is aRsük Mn t;é føedIm snñiF i

saRsþacarü G‘ug vasna 16 CMnan;TI1 2 Rkum TI6

saklviTüal½yCatiR Kb;R Kg karRKb;R KgsnñiFiR bkbedayRbsiT§iP aB
k> v iF Is aRsük Mn t;C ak;Esüg ( Specific Identification)
RtUv)aneKeRbIcMeBaHéføedIm snñiFiEdlminGacpaøs;bþÚreTAvijeTAmk)an. cMeBaHviFIsaRsþ
enHclnaéføedIm RtUvKañya:gCak;lak;eTAnwgclnarbs;TMnij. vaCaviFIsaRsþEdlmanPaBRtwm
RtUvx<s;cMeBaHkareFVI[sIuKañrvagéføedIm snñiFi nig cMnUlCak;EsþgEdlGacrk)an.
x> v iF Is aRsüm Fú mTMg n;
viFIsaRsþG nuBaaØti[kMnt;é føedIm snñiFiCaÉkta edayKitCamFüménéføedIm snñiFiedIm RKa
nigéføedIm snñiFiEdl)anTij b¤plitenAkñúgRKa.

K> v iF Is aRsüc Ul mun - ecj mun

bNaþlsnñiFiEdlTijcUlmunRtUvEt)anlk;ecjmunehIysnñiFiEdlenAsl; KW CasnñiFi
EdleTIbTijcUlb¤ plitfμ³I .
X > v iF Is aRsüc Ul eRkay - ecj mun
ral;snñiFiEdl)an b¤TTYlpliteRkayeKRtUvlk;m un ehIysnñiFiEdlenAsl;cugkal
briecät KWCasnñiFiEdl)anTijb¤plitmuneK.
5-RbBn§½é nkarRtYt Bin it ú snñiF i
k> RbBn§½s nñiF i ABC
CaRbBn§½é nkarEbgEcksnñiFim YyEdlRtUv)aneKeRbIR )as;ya:gTUlMTUlaykñúgkarkMnt;nUv
RbePTsnñiFiEdlRtUvRKb;RKgkñúgeKalbMNgeFVI[RbesIrdl;dMeNIrkarGaCIvkmμ.
RbePTsnñiFiR tUv)anEbgEckCabI KW A,B,C
- RbePTTIA³CaTMnijEdlRkum hu‘n)anTijya:geRcInehIy mantMé lx<s;Edlman

75° énTunvinieyaK KW 10° énTunmuxTMnijTaMgGs;. TMnijRbePTenHGñkRKb;

RKgCYbRbTHnUv bBañalM)akeRcInTamTar[ykcitþTukdak;x<s; TMnijRbePTenH
tMrUv[eRbIR bBn§½é nkarRKb;R KgmYyEdlmanlkéNHeCOnelOn.
- RbePTTIB ³ CaRbePTTMnijEdlminsUvmantMé léføEdlman 15° énTunvini
eyaK nig 15° énmuxTMnijTaMgGs;ehIyBMusUvman karykcitþTukdak;R Kb;R Kg
eBkeT rIÉviFIsaRsþkñúgkarRKb;RKgk½m incaM)ac;eCOnelOneBkEdr.
- RbePTTIC ³ CaRbePTTMnijEdlBMusUvmantMé lmFüm nigbrim aNticEdlman
10° énTunvinieyaK nig75° énmuxTMnijTaMgGs;brim aNsnñiFiEdlenAsl;eK
saRsþacarü G‘ug vasna 17 CMnan;TI1 2 Rkum TI6
saklviTüal½yCatiR Kb;R Kg karRKb;R KgsnñiFiR bkbedayRbsiT§iP aB
cat;cUlRbePTC .
x> RbBn§½s nñiF iC aeTogTat;
eKeRbIsMrab;TMnijEdlmanbrim aNeRcIn nigmantMé lefak³
- KuNsm,tþi
+ karbBa¢aTijenAbrim aNsnñiFieRcInRbePTkñúgeBldUcKañEdl Gackat;bnßyenA
kgVHxat nigGacsnSMséM ccMnaydwkCBa¢Ún.
- KuNvibtþi
+ manPaBxVH cenaøHkñúgkarRtYtBinitüsnñiFi
+ RtUvkaredIm ,ITb;Tl;R bqaMgnigkarxVHxatrvageBlevlaRtYtBinitüedaydwkCBa¢Ún
nUvbrim aNCaBiess.
+ RtUvkaredIm ,IeFVIkarseRmccitþelIkarbBa¢aTijkñúgkareBlRtYtBinitü
K> RbBn§½s nñiF iC anirnün _ (Perpetual Inventory System)
CaviFisaRsþkt;R tasnñiFierogral;eBlEdllk; nigTijeKeRbIsMrab;TMnijEdlmantMé léfø
nig brim aNtic eKeRbIsMrab;RbePTA .
- KuNsm,tþi
+ karRtYtBinitüenH)an[dwgnUvbrim aNsnñiFiEdl)andk;ecjCabnþbnaÞb;
+ brim aNbBa¢aTijefrEdlGackMNt;edaybrim aNbBa¢aTij ¬lk;§ RbesIrbMput
(EOQ) ehIyeKeFVIk arbBa¢aTijsnñiF iCabnþb naÞb ;enAeBlEdlbrim aNsnñiF ienaH

Faøk;dl;kMritGb,brmaEdl)aneRKagTukCamunnUvkarbBa¢aTijeLIgvij(RbePTB)
- KuNvibtþi
+ karbEnßm cMnayeRcIneTAelIkarkt;R ta
X > bBa¢Is areBIP ½N ÐR tUv cMeBlkMN t; (Just-in-Time Inventory)
KWCa RbBn§½EdlmanlkéNHTMenIbTan;sm½yeRbIR )as;nUvbec©kviTüaTMenIb³ edayRbBn§½
Computer CaedIm .

Bakü JIT mann½yfakarTijvtßúFatuedIm nig smasPaKepSgRtUvmkdl; nUveBlRtUvkar

sMrab;dMeNIrkarplitkmμ ehIyk½m ann½yfakardwkCBa¢ÚnTMnij[eTAGtifiCncMeBl dl;m antMrUv
karedIm ,IeCosvagkarrg;caMyUr nigcMnayEfTaMeRcInk½esÞIrEtKaμnbBa¢IsareBIP ½NÐ b¤esμIrsUnü ehIy
nig KaμncMnayEfTaM.
saRsþacarü G‘ug vasna 18 CMnan;TI1 2 Rkum TI6
saklviTüal½yCatiR Kb;R Kg karRKb;R KgsnñiFiR bkbedayRbsiT§iP aB
- KuNsm,tþi
+ karbnßybrim aNsac;R )ak;Edl)anvinieyaKelIsnñiFiedayrkSasnñiFi[eTAtam
tamtMrUvkar nig cMeBlevlakMNt;bNaþl[kMriténkarxUcxatmancMnYntic
+ sMrbsMrYlCamYyGñkpÁt;pÁg;eFVI[Gb,brmanUvcMnayelIkarbBa¢aTijsnñiFi
+ dMeNIrkarplitkmμ nigcab;epþIm enAeBlEdldwgfabrim aNTMnijRtUvkarlk;.
- KuNvibtþi
+ enAeBlEdlBnüaeBlkñúgkardwkCBa¢ÚnvtßúFatuedIm caM)ac;ekItman¬minmkcMeBl
kMNt;§ [dMeNIrkarplitkmμm inGacdMenIrkar)an.
+ vaminEmncMeNjmkBIkarsnSMsMé cénkMritGb,brmamann½yfa snSMsMé cBIkar
dwkCBa¢ÚnnUvbrim aNd½eRcInénplitplsuT§saF.
+ dUcKañenHEdlebIplitplmYyminsUvl¥ ehIysnñiFibMrugmin)anrkSaTuk kñúgbBa¢I
sareBIP ½NÐenaHplitplGn;KuNPaBminGacRtUv)aneKykmkCMnYs)anPaøm ³eT
+ dUcenHkarRtYtBinitübrim aNsrubmansarHsMxan;Nas;cMeBaHJITedIm ,IeCosvag
plitplGn; JIT Edl)anbegáItenARbeTsCb:un caM)ac;sMrbsMrYlnUvTsSnH xusKañTaMg
LayénplitkmμedIm ,IeFVIkarrYbrYm .
g> Evatuating the liquidity of Inventory
sniñFi KWCaRTBüskmμryHeBlxøIrbs;R kum h‘unEdlmanbrim aNeRcInCageK b:uEnþR tUveFVI
ya:gem:cedIm ,ITUTat;R TBüskmμenH ehIyRtUveFVIya:gNaedIm ,IbþÚrRTBüskmμenH[køayeTACasac;
R)ak;kñúgryHeBld½qab;rh½s. edIm ,ICaCMha‘nkñúgkareqøIytbeTAnwgsMnYrTaMgenHkþI KW buKÁlTaMg
LayEdlx©IluykñúgryHeBlxøIEtgEteFVIkarKNnaGnu)aténkarTTYlRtlb;m kvijnUvsnñiFi.
- Gnu)atTTYl)anmkvijnUvsnñiFi KWCapleFobrvagéføedIm énTMnijEdl)anlk;eBj
eBjmYykariybriecäT nigsnñiFim FümEdlmankñúgédnacugkariybriecäT.Gnu)aTenHGac
qøúHbBa©aMgBIlT§P aBRkum h‘unBIlkéNHénkarlk;plitplfaetIelOnb¤k½yWtkñúgryHeBl
mYyqañM.
- Gnu)aTenHx<s;bBa¢ak;fa GgÁP aBmansnñiFix<s; KWm inmankarlk;qab;rh½sdUcBIm uneT
bNaþl[mankarcMnayelIsþúkTMnij dUcCacMnayelIXaøMg karxatbg;karR)ak; nig TMnij
CaedIm .
- karbkRsay Ratio vamanlkéNHBi)aknwgyl;Nas;.ehtuenHeTIbmansMnYr faetI
saRsþacarü G‘ug vasna 19 CMnan;TI1 2 Rkum TI6
saklviTüal½yCatiR Kb;R Kg karRKb;R KgsnñiFiR bkbedayRbsiT§iP aB
Inventory turnover ratio x<s;v al¥ b¤m inl¥sMrab;R kum h‘un? cMelIy rbs;v a GacRtUv TaMg

BIr. High turnovermann½yfaGgÁP aBkMBugmanRbsiT§iP aBeTAelIkarvinieyaKsnñiFiehIy

ehIyvaRbEhlCaGacmann½yfaRkum h‘unkMBugTTYleRKaHfañk;nUvkarxVHxatsnñiFi.
- dUcenHRkum h‘unKYEtRtYtBinitü nigEfrkSabrim aNsnñiFi[)ansmrmü. GñkeRbIr)ay
karN_hirBaØvtßú)ankMNt;rk Ratio enHedIm ,IvaytMé leTAelIlT§pl énkarTUTat;snñiFi
rbs;R kum h‘un. CagenHeTAeTotGñkRKb;R Kg nigGñkeFVIG Fikarkic©ÉkraCü eRbIKNnaenH
edIm ,ICYyviP aKfaetIsnñiFiNaRtUv)anRkum h‘unlk;ya:gl¥ehIysnñiFiNa Rkum h‘unminGac
lk;bnþeTAeTot)an.

Inventory turnover rate = CGS/AverageInventory

saRsþacarü G‘ug vasna 20 CMnan;TI1 2 Rkum TI6

saklviTüal½yCatiR Kb;R Kg karRKb;R KgsnñiFiR bkbedayRbsiT§iP aB

CMB Uk TI3
v iP aKKMerag nig v iF is aRsüé nkarRsav RCav
1> v iP aKKMeragé nkarRsav RCav
k> niy mn½y GefrsMx an;
tamkarsikSaRsavRCavnig viP aKenH KWeyIgmankarbegáItGefrsMxan;³ kñúgeKalbMNg
CYysMrYldl;karsikSaviP aK nigrkdMeNaHRsaycMeBaHbBañaEdl)anekItmaneLIgenaH [kan;Et
kan;Etl¥R besIr.ehtuenHqøgtamryHkarsikSafμI³ enHeXIjfamanGefrcMnYnBIr KWG efrminÉk
raCü (Dependend Variable) nigGefrÉkraCü (Independent Variable) edIm ,ICYysMrYldl;kar
viP aKenH.
- GefrminÉkraCü (Dependend Variable) ³KWCaGefrmYysMxan;sMrab;G ñkRsavRCav
RtUvEtxitxMR bwgERbgEsVgyl;[)anc,as;las;BIrlkéNHrbs;va eRBaHfavaCaeKaledA
FMbMputrbs;G ñkRsavRCavkñúgkarsikSaenH ehIyvaCaGefrmYygayman\T§iBl niggay
ERbRbYll¥ b¤ GaRkk;k½edaysarktþad½é TeTotEdr (Dependend Variable) .
ehtudUcenHehIyeTIbeyIgRtUveFVIkarkMNt; nigEsVgyl;BIG efrenaH[)anc,as;
las;edIm ,ICaRbeyaCn_karRsavRCavrbs;eyIg.
- GefrÉkraCü (Independend Variable) ³KWCaGefrmYyEdlman\T§iBlelIG efr
minÉkraCüehIyminÉkraCüseRmceKaledA b¤m insMerceKaledAvaGaRs½yelIG efr
ÉkraCü.
dUcenHehIyedIm ,I[)anseRmceKaledA eyIgRtUvEsVgrknig kMNt;G efrÉkraCü
enH[)anRtwm RtUv.
saRsþacarü G‘ug vasna 21 CMnan;TI1 2 Rkum TI6
saklviTüal½yCatiR Kb;R Kg karRKb;R KgsnñiFiR bkbedayRbsiT§iP aB
x> v iP aKelIG efrTaMg BIr
- v iP aKelIG efrrg\T§iB l
enAkñúgkarRsavRCavenHeyIgviP aKénkarRKb;R KgsnñiFi.
- v iP aKelIG efrman\T§iB l
kñúgkarsikSaenHmanGefrman\T§iBlcMnYy 3 EdleFVI[mandMeNIrkarkñúgkarRKb;R Kg
snñiFiKW³
- cMnaysnñiFi³ enAkñúgkarRKb;R KgsnñiFim ancMnayCaeRcInEdlCab;Tak;TgKañ cMnay
snñiFi KWCacMnayEdlmansmamaRteTAnwgcMnayplitkmμcMnaysnñiFiCamUldæanrYm man³
+ cMnayEfTaM³ KWCacMnayEdlCab;Tak;TgeTAnwgkarsþúksnñiFiryHeBlmYykMnt;
CaTUeTAmYyqañM.
+ cMnaybBa¢aTij³ KWCacMnayEdlCab;Tak;Tg nwgkarTTYlyksnñiFiBInak;pÁt;pÁg
ehIycMnayEbbenHERbRbYleTAtamcMnYnelIé nkarbBa¢aTij.
- brim aNbBa¢aTijRbesIrbMput³ EOQ KWCaKMrUm UldæancMbgsMrab;KMrUTaMgT,ayénsnñiFi
EOQ kMNt;b rim aNRbesIrbMputsMrab;R kum h‘unedayeFVIk arbBa¢aTij b¤lk;m Yy elIk ³kñúg

eKalbMNgedIm ,Ikat;bnßycMnayEfTaM nigcMnaybBa¢aTij.

- cMnaybBa¢aTijxVHEpnkar³
haglk;TMnijmYYyEtgEtmincg;[plitplGs;BIXaøgeT
ehIyminEmnEthageTEdlxatbg;karlk;dUr sUm ,IEtGtifiCnk½m ankMhwg nig Elgmk
TijenAkñúghagenHeTot. Stock Out GacCaRbkarmYyd½G aRkk;EtCYnkal GtifiCnxwg
ehIyEfmTaMgbg;é føm unrYccaMykplitplCaeRkayeBlNaplitpldwkdl;hag.
K> Theorical Framework Diagram
Dependent Variables Independent Variables

cMnaysnñiFi

karRKb;R KgsnñiFiR bkbedayRbsiT§iP aB brim aNbBa¢aTijRbesIrbMput

cMnaybBa¢aTijxVH Epnkar

X > karbegßIt etssmμt ik mμ

saRsþacarü G‘ug vasna 22 CMnan;TI1 2 Rkum TI6
saklviTüal½yCatiR Kb;R Kg karRKb;R KgsnñiFiR bkbedayRbsiT§iP aB
- ebIsinRkum h‘unerobcMcMnaysnñiFi[)anRtwm RtUvenaH nig eFVI[karRKb;R KgsnñiFienaH
RbkbedayRbsiT§iP aBx<s; nigsMerc)annUveKaledArbs;R kum h‘un.
- ebIR kum h‘unmin)anerobcMbrim aNbBa¢aTij[)anRbesIrbMputenaHnwgeFVI[ karRKb;RKg
snñiFiKaμnRbsiT§iP aBeT.
- karRsavRCaveTAelIkarbBa¢aTijxVH EpnkarenaHnwgeFVI[karRKb;R KgsnñiFiTTYl )annUv
RbsiT§iP aB.
2 > v iF Is aRsüé nkarRsav RCav
k> RbPBTin ñn ½y
Tinñn½ycMbg
- eFVIkarcuH RsavRCavedaypÞal; KWtamryHkarCYbsMP asn_CamYyGñkRbtibtþi nigGñkRKb;
enAkñúgRkum h‘uncMnYnBIrRkum h‘unKW Rkum h‘un Zuellig Pharma Co.,Ltd and Cys Pharma
Co.,Ltd . CMv ijBtmanTak;TgnwgkarRsavRCav.

- saksYrbuKÁlikCMnajenAkñúgRkum h‘unTak;TgkarRKb;RKgsnñiFi.
Tinñn½ybnÞab;bnSM
- karpþl;Éksarrbs;R kum h‘un
- bNÑal½y
- ÉksartamryH Internet
- karRsavRCavBI bNÑal½y Internet >>>>>>>>.l. sþIBIkarRKb;RKgsnñi
x> v iF Is aRsüeRCIs erIs )a:n ;K MrU (Sampling method)
KWCaviFIsaRsþkñúgtMNag Population eKaledAedIm ,Icg;)anB½tmanmYyBitkñúgkarsnñidæan
eTAelI Population TaMgmUl. müa:gvijeTotviFIsaRsþenHvacMnaytic {sYrmnusS} lT§pl)anBI
Sampling KWv aBitCag Population ehIy GacRbmUlTinñn½y )anelOnEfmeTotpg.

viFIsaRsþEckecjCaBIr KWviFsI aRsþeRCIs)a:n;KMrUedayécdnü (Probability Sampling

Methods)nigviF IsaRsþeRCIserIs)a:n;KMrUedayminécdnü (Non Probability SamplingMethods)

- viFisaRsþeRCIs)a:n;KMrUedayécdnü (Probability Sampling Methods) KWCaviFIsaRsþ

mYyEdlman]ikasénkareRCIs)andwgmun. cMEnkviFIsaRsþeRCIserIs)a:n;KMrUedayminéc
dnü (Non Probability Sampling Methods) KWCavisaRsþm YyEdl»kasénkareRCIs
erIsmin)andwgmun.

saRsþacarü G‘ug vasna 23 CMnan;TI1 2 Rkum TI6

saklviTüal½yCatiR Kb;R Kg karRKb;R KgsnñiFiR bkbedayRbsiT§iP aB
dUcenHkñúgkarsikSaenH eyIgeRCIserIsviFIsaRsþ)a:n;KMrUedayminécdnü edaysMP asn_Et
mnusScMnYn 8 eTA 10 nak;b:ueNÑaH.
K> v iF Is aRsüv iP aKTin ñn ½y (Data analysis method)
CaviFIsaRsþm YyCab;Tak;TgCamYykarRbmUlTinñn½yykmkeFVIkarviPaK[)anli¥tl¥n;nig
c,as;las;. viFIsaRsþenHmankarEbgEckCaBIr KW viP aKEbb Qualitative nigkarviP aKEbb
Quantitative .

tamkarsikSaRsavRCav eyIgeRCIserIsykviFsI aRsþé nkarviP aKEbb Quantitative

Method .

References
1. Robert, Meigs, 1993, “Accounting couse” , Megraw-Heill Company Inc.
2. John E-Price, M David Haddock, “College Accounting”
3. Robert K Exkem,Copyright@1996,Damiel Jenson 5 edition byMegraw-Hill Company
4. Robert F,Meigs,1996,10 edition,Exclusive right by Megraw-Hill Company, Inc
5. David H-weaver,James M-smiley,EdwardB-Brower,1989 “ Accounting
Systems and Procedures Advances” 2 edition,Megraw-Hill,Inc
6. Anderson et al. 6 Edition , An Introductory Management Science, West Publishing
Company, Singapore, 1992
7. Eppen et al. 3 Edition, Introductory Management Science, Printice-Hall International
Edition ,USA, 1991.
8. Md. Abdul Quader Miah, Applied Statistics, AIT, BKK, Thailand, 1996
9. Norman Gaither,7 Edition, Production and Operations Management, Duxbury,
Belmont, 1996.
10. Paul Newbold,4 Edition, Statistics For Business and Economics, Printce Hall
International Edition,USA,1995.
11. Rechard E. Trueman,Quantitative Methods for Decision Making in Business, the
Dryden Press, Chicago,1981.
12. William J. Stevenson,5 Edition, Production/Operations Management, Irwin McGraw-
Hill, Boston,USA,1996.
13. William J.Stevenson 7 Edition, Operations Management,McGraw-Hill,New
York,2002
14. Wilson R.H A scientific Routin for stock Control Harvad Business Review
13,116,128(1934).Http¼¼www.Inventorys.Com¼economic-order-quantitaty.Htm

saRsþacarü G‘ug vasna 24 CMnan;TI1 2 Rkum TI6