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December 14, 2010
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おはようございます。雨の朝ですが、久しぶりに中小企業診断士の勉強です。
今日はOTB (Open To Buy)について紹介します。(出所:07年度1次試験 第27問)

小売業の発注残高統制手法として、OTB (Open To Buy:仕入高予算)というものがあります。
OTB は、以下の式で表されます。

 OTB = 期末在庫高予算-手持ち(期首)在庫高 + 売上高予算

単位売場面積あたりの投資額では、仕入れて売れた結果残ったものが在庫であるという
捉え方をしません。売上を達成するために必要な在庫を確保し、そのために仕入を行う
という発想をします。

したがって、売上計画が上下した場合、それにともない在庫も上下します。
この関係を“予算”という形で表現したのが OTB で、これを適切に管理することにより、
仕入=在庫量を統制することができます。

例えば、仕入先への返品が減少すると、手持ちの在庫高が増えるため、仕入高予算は減少します。
また、期末在庫高予算や売上高予算が増えると、仕入高予算も増加します。

ちょっと難解かもしれませんね(^^;)。

・・・

在庫の管理にお悩みの小売業の経営者の皆様、仕入高予算という“予算”から
在庫高を考えるのも一考の価値有りです。よろしければ専門家にご相談ください(^^)。

ランキングクリック!応援クリックは励みになります!

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ではでは~。

---
今朝は雨のスタート、濡れても大丈夫なように備えたいですね。






Last updated  April 19, 2012 08:47:28 AM
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適性在庫   chris_lin さん
おはようございます。

なるほど、こういう計算があったとは初耳です。
工業製品を扱っていますので、在庫はある程度は必要ですが
死蔵在庫の増加は防がなくてはなりません。

ですがそんなにうまい調子に工事が入って受注がある、ってわけにもいかず
一年に一回、在庫の見直し、死蔵在庫の廃却をしています。

この考え方だと在庫というものの概念が今までのものとは違ってきます。
(December 14, 2010 07:36:00 AM)

↑訂正します   chris_lin さん
タイトルは適性在庫ではなく、「適正在庫」です。
やっちまいました・・・
(December 14, 2010 07:36:33 AM)

こんばんは♪   ベン0504 さん
今朝起きて外を見たら銀世界でした。
いよいよ冬本番です。
風邪要注意ですね。
(December 14, 2010 06:22:35 PM)

Re:OTB (Open To Buy) - 運営管理の問題(12/14)   ジャスミン5771 さん
ふむふむ。参考にさせていただきます☆
色々と勉強しなければならないなぁ~と
いつも思います。ありがとうございました^^ (December 14, 2010 09:14:53 PM)

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