ANALYSIS OF INVENTORY
MANAGEMENT IN A SMALL BUSINESS
Nicolle da Silva Panzuto
Universidade do Sagrado Coração
(USC) - Brazil
E-mail: nicolle.panzuto@hotmail.com
MSe. Paulo César Chagas Rodrigues
USC – Universidade do Sagrado Coração - Brazil
E-mail: pauloccr@feb.unesp.br
Submission:
15/09/2010
Accept:
30/10/2010
The
objective of this study was to analyze the production process and supply
control in order to identify possible gaps and develop a method for managing supplies,
which can be achieved. The relevance of this research on the benefits that the
company can obtain by identifying the problems of supply control, allowing the
development of solutions. The research method used was the case study, which
was grounded on the tripod semi-structured interviews, on-site observation and
document analysis, this methodology was very suitable because it can be
analyzed and cross checking. During the semi-structured interview, the point of
view of the respondent can be seen without any interference by the interviewer.
The possibility of implementation of the proposal obtained from the theoretical
framework that together with the complementary actions suggested here, in order
to make it more productive and profitable. This work allowed them to observe
the weaknesses in managing the supply chain and what the points to work should
be. It allowed using some scientific models in the company object of study in
order to improve supply management.
Keywords: inventory
management, planning and control, Make-To-Stock, supply chain
management.
1
INTRODUCTION
Small
businesses are forced to develop technologically and managerially to increase
their earnings and, therefore, expand its consumer market.
The
models of inventory management are differentiated by the degree to which the
variables represent reality, for example, volume and size of the stored charge,
economic lot of buying and production and demand forecasting.
The
companies most concerned with inventory management take into account aspects
such as production rate / receiving materials, uncertainties in demand and in
time, changes in price / costs based on the quantity purchased / produced,
number of distribution centers, among other factors.
The
inventory management has strategic importance for business success since it
gives the media more diverse production systems by increasing or reducing
inventories and generating factor of production and financial gains.
In order
to reduce costs, increase productivity gains and to adapt the characteristics
of products and production processes to market needs, small businesses are
under pressure to review their production models to provide greater reliability
and profitability.
This
research is restricted to the analysis of inventory management in a small
company, whose manufacturing plant is located in the city of Bauru. Thus, we
sought to define the scope of analysis to the object being studied (inventory
management), in relation to the productive sector (auto industry) and also in
relation to the geographical focus (Bauru / SP).
The issue
will be addressed in this research is the lack of planning in the production
process and inventory control influence the management of stocks in a small
business.
The management of the supply chain aims to manage, coordinate, develop
standards and benchmarks so that all work satisfactorily, seeking to reach the
ideal balance between supply of raw materials, finished products and
consumption. Being responsible for planning and controlling the flow of
materials, which aims to maximize the use of company resources (ARNOLD, 1999).
In which the control function is defined as a flow of information to
compare the actual result of certain activity with their outcome. This flow of
information can be visual or oral, but it is recommended to be documented in
order to be considered filed and retrieved when needed (FRANCISCHINI; GURGEL, 2002).
According to Rodrigues (2008), indicators that
support process management, varying according to the company, the complexity of
products, market behavior and management of the supply chain.
According to Castro (2005), the economic lot EOQ (Economic Order
Quantity) was developed by Ford Harris in 1913, based on the logic that the
optimum amount to be produced is one that has both the lowest order cost and
inventory that matches process itself the product preparation (set up),
load (cargo) and issuing the request.
As Severo Filho (2006), the main assumptions of the classical
formulation of the EOQ are: (a) the demand is deterministic, constant and continuous,
(b) the replenishment lead time is deterministic and constant, (c)
shortages of goods and backorders (late deliveries) are not permitted,
(d) order costs and inventory are independent of the size of the order and do
not vary over time, (e) the request comes complete in a single instant of time,
(f) miscellaneous items are asked independently, i.e., are not considered the
possibilities of an application on multiple items and (g) there are
restrictions, such as storage and transport capacity.
To Francischini and Gurgel (2002) the administrator of materials to
decide which batch size that the company will need to purchase or manufacture,
so that quantitative variables that optimize the total cost and qualitative
variables that are internal and external customers.
According to Christopher (2009), economic lot purchase (LEC) seeks to
channel that there is a quant old "optimal" applications. The LEC
reaches this optimum balancing the cost of maintaining inventory with the cost
of issuing a request for refueling and the cost of preparing the production,
according to Equation 1.
|
Where:
Q amount of time in units;
C p unit cost of the application;
C and cost of maintaining inventory in the period, per unit.
According to Stevenson (2001), the LEC is used to identify the size of
the application that will minimize the total cost of maintenance and ordering
of stocks. This is one of the most basic models to be used.
Model LEC determines the optimal volume of resources applied to items
stored in other words, the LEC determines the volume of stored items that
minimizes the total cost. According to Rogers, Rogers and Ribeiro (2004), the
assumptions of this model can be summarized as follows: (a) Receive instant
requests, (b) there is no discount, (c) there are only two types of costs, (d)
not rationing resources, (and) prices are constant, (f) Each stock is analyzed
independently, (g) constant demand, and (h) there is no risk.
Because of the importance of the risks of demand forecasting are related
to any lack of stocks and the consequent loss of sales, has a measure of
preventive maintenance to determine an amount of safety stock (S), medium stock
(MS) , stock (Emax) and minimum inventory (Emin) to meet unforeseen demand
(ROGERS, RIBEIRO, ROGERS, 2004). The variable K is the value of the
level of efficiency regarding the fulfillment of requests, i.e., if the stock
of the company comply with the request of the production.
Exposure to risk increases as the decreases. The equations 2, 3, 4 and 5
describe how to determine the volumes:
|
(02) |
|
(03) |
|
(04) |
|
(05) |
Where:
ES = Safety stock
MS = Average Inventory
E Max = Maximum stock
Min E = Stock Low
C = Average consumption in the
K = Coefficient of service level
Q = Quantity
LC = Lot purchased
According to Rogers, Rogers and Ribeiro (2004), the instant that the
curve of the storage cost and the cost of action are equal, the total cost is
minimized, thus representing the LEC. After this point, the total cost becomes
increased because of the cost of storage, according to Illustration 1.
According
to Bastos and Lauria (2006), the batch of economic production or manufacturing
is a certain amount decided by the Company to be manufactured, and can only be
initiated the production of other lots after completion of the first. The plot,
to be scaled, to quantify time and inputs to be spent on manufacturing. On this
basis, any variation in the amount consumed is an anomaly that should be
investigated, which enables better control over production.
As Slack,
Chambers and Johnston (2002), the calculation of economic lot of farming is
based on the maximum level of stocks (M), slope stock being produced (PD) and
total (C). Equation 6 describes how to calculate the LEP.
|
Where:
Cp unit
cost of the application;
Ce
cost of maintaining inventory in the period, per unit;
D sued
item, and
P
production rate of the product.
According
to Moura (2000) The economic lot production uses similar concepts to the
economic lot of hedging, but instead of using the order cost (purchase), the
total cost for calculating the economic lot, it uses the cost of preparation,
engineering terms relevant to the manufacturing process of the piece. According to illustration 2.
According
to Dias (2005), the system of inventory control function is to measure and
monitor the stocks on which is a major issue and concern for administrators.It
is a constant and growing entrepreneurs to find formulas to reduce inventories
without compromising the production process and without increasing costs.
According
to Martins and Atl (2002), using a system of inventory control leads to an
improvement in productivity, tighter control of assets really important,
flexible manufacturing environments, greater responsibility to lower levels
with the consequent demand staff with higher education.
According
to Arnold (1999), the system point of order is a way to determine when to ask
for material, because when the stock of a particular item reaches a
predetermined amount, it gives new application.
That is,
the point of application is the amount of parts we have in stock, which ensures
the production process that does not suffer problems of continuity, as we await
the arrival of the consignment purchased during spare time. This means that
when a certain inventory item reaches its reorder point, we complete the supply
of stock, opening a purchase order (POZO, 2002).
According
to Dias (2005), the process of replacement of the stock should be started when
the virtual inventory reaches a predetermined level, which is the point of application.
As shown in Equation 10.
|
(10) |
Where:
C =
Average consumption
TR = Time
to Spare
E. Mn =
minimum stock
According
to Dias (2005) curve ABC is the method that has been most used because it
allows the identification of items needing attention and appropriate treatment
as his administration, which is used for setting sales policies, establishment
of priorities for the planning of production and a series of other problems
common in the company.
According
to Dias (2005) after the items have been ordered by relative importance, the
classes of the curve ABC can be defined in the following ways:
Class A: group of the most important items that should be treated with special
attention by the administration
Class B: group of items in an intermediate situation, and
Class C: group of less important items.
The use
of the ABC curve becomes essentially beneficial, since it can reduce the assets
in stock without sacrificing safety, since it controls more strictly items of
class A, and more superficially, the class C The ABC classification is used for
various units of measurement such as weight, length, volume, unit cost, etc.
(POZO, 2002, p. 86).
In Illustration
3, note that the items rated most important, are called "A" and which
are about 20% only of the items of the product line of a company, representing
about 70% of total sales. That is why we, the benefits of the efforts made to
decrease the average inventory of these items are much higher when compared to
the unspeakable benefit of the effort to reduce the average inventory of the
items that make up the region of the curve C, which are treated less logistical
importance in relation to other levels.
According
to Daru and Lacerda (2005), a decision inherent in the positioning of the
production is its policy of stock with respect to their finished items can be
basically four types of produce to stock (Make-To-Stock - MTS), to
produce custom ( Make-To-Order - MTO), assemble to order (Assemble-To
- Order - ATO) or custom design (Engineering-To-Order - ETO).
Daru and
Lacerda (2005) described that the MTS is a common practice, where one can
forecast demand and can take time out of the crop to be produced, making better
use of resources and the loading more evenly.But this policy has some disadvantages,
which would be the high cost of storage and the difficulty of predicting what
will be sold.
According
to Pacheco and Candide (2001), in MTS the product has started its production
based on demand forecast. The arrival of the request causes your service almost
immediately. It is suitable for products with predictable demand, and may have
higher inventory costs. The customer has little direct involvement in product
design (ARNOLD, 1999).
According
to Machado Neto (2003), the MTO production of the desired products only starts
after the confirmation by the customer. Do you work with stocks of finished
products. This technique is suitable for products with low demand, the forecast
is very complex and have high cost of storage, i.e., perishable, and
inadvisable to market products which have the speed factor of service as vital.
The
second MTO Arnold (1999), means that the manufacturer does not begin to
manufacture the product until the customer order is received, i.e. the final
product is standardized and made to order.
On the
ACT, the main components of a product are produced for inventory based on
demand forecast. When the request arrives, it will be assembled product, using
the components previously produced. It has the advantage of reducing the lead-time
of service, since this is reduced to the time of final assembly. It is
appropriate when a small group of components used to generate a large number of
products, and a product differs from others in terms of inclusion or exchange
of one or a few components, the parts that make up the final product is stored
until the receipt of customer orders (BERTRAND; ZUIJDERWIJK; HEGG, 2000;
PESSOTO, SOUZA, 2005).
The
strategy emphasizes the ETO phase of the project, which is usually developed
only after receiving the request been approved by the client, giving early
stages subsequent to the project. As a result, there is no stock before the
arrival of the request, even during the design phase. The difficulty with this
strategy is to implement controls on deadlines, quality and design in a dynamic
environment of uncertainty and complexity (MACHADO NETO, 2003).
According
Pessoti and Souza (2005), the ETO system is characterized by being an extension
of the MTO with the project being done almost entirely based on customer
specifications and are only be started after its approval.
According
to Rodrigues (2008), the existence of the stocks in the ETO system, there may
be as criticality design, characteristics of the productive sector and
consumers because there may be a phase of simulation and product testing to
observe the adherence to standards as defined in Illustration 4 shows the form
of occurrence of stocks.
3
Case Study
The
company studied was founded in 2000, aiming to meet the manufacturers,
distributors and retail line of screws for bicycles and cars. It is a family
business in which the CEO has decided to invest in the structure and
organizational processes in order to reduce costs without having to promote
layoffs.The company currently employs 20 professionals, which are distributed
in the administrative sector and operational, has an area of 2,000 m 2
and 11 representatives who are located in major cities of Brazil.
A major
difficulty of the undertaking is the lack of planning for the management of the
supply chain, by having very small items and delay in its production process is
given the need to maintain an inventory so that it meets the demands of
customers as as possible without delay.
The
company currently works with two categories of products, which are divided in
the following scale, see Table 1 and Figure 5:
1
Automotive: are special
products for cars that have about 60 items in your production line.
2
Bicycles: are special
products for bikes that have about 75 items in your production line, which has
no seasonality, being produced all year round with peak production from April
to December.
Table 1: Value number of
models by product
Product Line |
Number of models |
Representativeness% |
Automotive |
60 |
44.4% |
Bikes |
75 |
55.6% |
Illustration 5: Representativeness % in the number of models
The company
has a policy of making to stock (MTS), as it does not have a well-defined
strategy regarding the management of the supply chain and for not having
reliable suppliers. This policy mask errors in demand forecasts, inventory
management and even in production, because there is no way to immediately
detect the production of a wrong product, an order canceled, etc., Drastically
affecting the cost and performance.
These
costs are the result of lack of raw material for the production and hence the
delay in the delivery of the finished product and can get to the point the
client to cancel the request and in retaliation over a period of time without
making requests. May also incur costs to maintain a stock of finished product
in which the request was canceled.
The lack
of raw materials also affects the performance of the company as a whole, as
there is the domino effect, in which production does not deliver on time the
seller has to spend time negotiating new deadlines and administrative needs to
negotiate with suppliers urgent replacements with different prices.
The
company has a management system which was not given due importance and
therefore it was not retrofitted for the operation and there was no way of
recovery on the feedback.
The lack
of control of stocks implies a weakness of the company as the direction is not
to measure accurately the amount of capital invested in the operation.
While the
company studies as the system to function properly, or new deployment, staff
training and definition of who is monitoring the feedback, the company decided
to develop some spreadsheets in Excel in order to track their inventory costs
and production .In order to try awareness direction and therefore the officials
of the importance of keeping the system up to date.
The company
adopted the model of the physical arrangement of process or functional,
organizing the equipment according to their production function, work in
process was arranged to minimize the displacement of the raw material for
processing between the processes thus avoiding the risk of accident and / or
loss of time on transportation.
The
company has 5 presses of 120 t, 4 Roll Automatic thread cutting machines and 3
manuals. The waiting areas and finished goods in process and raw materials are
located in a strategic way that will not disrupt the process flow of the
company.
The stock
of raw material is in the production environment as a way to expedite the
removal and return, as, for example, the coil of wire cannot be used in its
entirety and it shall be returned to stock for is accounted for the amount
used.
The
layout facilitates the production staff responsible for the equipment to
identify products that should be worked out, since there is no control kanban
card.
After the
product through the process of pressing and tapping, it is transported to an
area near the zinc as a way to expedite the process, because it takes about 30
minutes. The Illustration 6 shows the entire route that follows the raw
material in production.
For the
production of a particular product the company uses the raw material 7.10 BTC
course which goes through the following machines:
Press 1 -
has the capacity to produce 48 parts per minute, and passing through threader manual that has the capacity to 30 parts per minute. The zinc coating
of 20 kilos of this stuff lasts 30 minutes in a water bath and stopped
rotating, after being packed in plastic bags with 25 pieces each. Illustration 7 shows the
production process of automotive product screw.
Illustration 6: Fitting
physical production
The
quality testing of products is done every 100 parts of the test is a manual and
visual, in which the operator makes an analysis of the product to see if it
follows the rules of manufacturing, since if there is an error and not observed
will generate the loss of the entire batch and consequently an increase in
production costs.
Illustration 7: The
production process of the company Source: Rodrigues (2009) |
In Illustration
8 describes the training strategy adopted by the company stocks, which follows
the model described by Rodrigues (2008), in Illustration 4. In this model the
formation of stock occurs before and after the production process, in order to
protect the production of market fluctuations, but this incurs some problems:
1
Difficult to identify gaps;
2
High cost of stock, and
3
Use of large areas that
could serve the production.
In Illustration
9 is presented the graph of the ABC classification of products, as Table 2
aiming to support the company's management in setting the production cycle. In
the ABC classification adopted by the company can be seen that the products
that comprise the class A is approximately 17.46% of all finished goods and
have a financial leverage of approximately 80.66%.
Table 2: Classification of ABC company
CLASS |
VALUES% |
GROSS% |
A |
80.66% |
17.46% |
B |
15.32% |
26.98% |
C |
4.02% |
55.56% |
amount |
100% |
100% |
Illustration 9: Summary
of classification of products
On this
assumption the company should endeavor to better define the production cycles
and volumes of stocks to allow for some raw stuff for such products.
The
company does not work with any kind of control of safety stock, minimum,
average and maximum control is done visually, i.e., when the official
responsible for the inventory notes that the volume is low it starts with a
production order.
Often
this visual control failure causing a lack of product and even a surplus
production, as there may be duplication of the production order, since the
person you want your request is treated immediately.
On this
assumption it was decided to analyze and calculate the values of inventory
control in order to reduce outages visual control and reduce costs and waste
production. An equation 13, 14, 15 and 16 shows illustratively the form of how
these calculations are made.
|
(13) |
|
(14) |
|
(15) |
|
(16) |
The
company is not an appropriate estimate of the LEC, as it manages to work this
methodology from the knowledge gained since the founding of the company, i.e.,
this calculation works empirically, as needed and forecasts of possible
demands.
It may be
noted that some products are purchased from suppliers and is stored for an
indefinite period, thus generating a cost of storage, occupying spaces that
could serve other projects.
If the
company switch to the LEC model which is described in Equation 1 may be taken
to rationalize the purchase volume with their delivery schedule by the
supplier, reducing the occurrence of lack of raw material. Equation 17
exemplifies the use of this model.
|
(17) |
As with
the LEC, the company works a lot with the knowledge of the production manager
and operators, as they already have empirically how the equipment should
produce and how much material is required in a work shift .
This kind
of empiricism can lead the company to take losses on management of in-process
inventories, because there is no way to know immediately if the product is
being done within the established rules, since the management is done visually.
This can
lead to inventory management to another problem, which is producing the same
product in different batches absorbing a different amount of raw material. In Equation
18 is described in the form of calculation that can be adopted by the company.
|
(18) |
The
company has no supply contract, which included deadlines and late fees, which
can generate a lack of raw material and consequently the possible loss of sale.
Using the
model as a point of order, you can monitor the level of reliability of the
supplier to the company and also know more accurately the time to generate
requests and when they should be being delivered to the company. Equation 19
exemplifies its use.
|
(19) |
The use
of the identification system for Kanban production, the company adopts
the philosophy of sending a control chart handwriting and attached it to the
production order.
Why not
be made any calculation of the number of cards needed for a production order,
we can detect more than a weakness on the control of the lots.
The use
of the Kanban system with the LEP will allow control over what, when, as
and when it is produced, the Kanban card may also allow the traceability
of all raw materials used in a particular product. In Equation 20 is a
description on how to calculate the number of cards.
|
(20) |
4
conclusion
The
initial purpose of this study was to identify and organize the production
processes of a company in the automotive parts industry, which has flaws in the
management of the supply chain. To obtain the data from this study, we used
several sources including semi-structured, in-situ observation and
document analysis.
Therefore,
with the information obtained from the company could evaluate some changes to
be implemented to the best fit in your production process.
Without
any kind of inventory control of raw materials in process and finished product
the company may have had low-volume production, high inventory costs and
therefore higher financial costs. With the reorganization of the supply chain
of the company facilitated the identification of several problems, and thus
addresses the key questions as: what, how, how much and when to produce.
The whole
system of business should be reorganized into consideration the information
necessary for adequate control, and defined the responsibilities for this
feedback process that is always updated.
With the
ABC classification could observe the items that need attention by the company,
and the materials that did not exit, in which only entailed high costs for its
maintenance. Just as the ABC classification to identify and define the safety
stocks, which is a protection so that does not lack of material as well as
stocks average, maximum and minimum, so as to assess the amount necessary to
avoid an absence of matter raw and without any accumulation in inventory.
In the
production process of the company responsible for the sector performed a
quality test of the product in 100 parts, it was suggested that this test will
be conducted early in the production process and is performed every 100 pieces,
so they can be detected the errors in first items.
The
physical arrangement of the company is organized functionally to facilitate the
process, but as it adopts the MTS process was established calculations LEC and
LEP, you do not have a high accumulation of its raw materials and the
manufacturing of the items is done at the right time, so there is never any
cost to remain high in stock.
With
these calculations, the company may make delivery schedules of raw materials
for its suppliers, setting deadlines and penalties in case of delay by the
supplier, thereby avoid possible loss of orders.
The
company is adopting the kanban system for production so that facilitates
the identification of products and maintaining a traceability of the production
process of a particular product, they have a guarantee that the process will
not be problem.
It is
recommended that the company use these formulas to find a balance of stocks and
improve from them, in order to have a solid idea about the current situation of
the company.
Through
the proposal concluded that the stock of raw material and finished product can
be significantly reduced without the occurrence of late buying, production and
distribution of products.
It is
suggested that the company make the deployment of an ERP system that allows the
largest operation of the supply chain. So the company makes networking and all
sectors of the company to work with greater flexibility and better results in
decision-making.
Finally, there is the possibility of implementation of the proposal
obtained from this work together with the complementary actions suggested here,
in order to make it more efficient and effective.
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