原材料和半成品部品的呆滞物料类别的计算标准.doc

Luxottica Tristar May 16, 2009
原材料和半成品部品的呆滞物料类别的计算标准（包括报废物料和贬值物料）

在呆滞物料分析中，我们把物料分为两类：
一） MRP系统管理的物料（简称MRP物料）
二） 不在MRP系统管理的物料（简称“EXTRA”物料），主要指不在BOM里面的消耗材

我们从AS400系统中提取信息，按照物料的SKU代码来计算呆滞物料类别，分析包括以下6个因素：
a) 需求（包括预测需求和释放的需求（即生产单里的需求））

b) 需求级别（分ABC三级）
c) 库存
d) 库存级别（分ABC三级）
e) 库存的覆盖类别：它的计算方法是用实际的库存除以月平均消耗量。先用过去12个月的出库量得到月平均的消耗量，最后与实际的库存对比，计算出实际库存的覆盖时间是多长。根据计算结果分为6个类别：
a. 0: 新建立的代码，在过去6个月里面创建的
b. 1: 库存的覆盖时间小于或等于6个月的
c. 2: 库存的覆盖时间大于6个月，且小于或等于12个月的
d. 3: 库存的覆盖时间大于12个月，且小于或等于24个月的
e. 4: 库存的覆盖时间大于或等于24个月的
f. 5: 过去12个月没有任何的出库记录的
f) 出库的数量：库存的覆盖类别是在过去12个月的出库数量的基础上计算的（比如2009 年5月，我们分析的就是从2009年4月倒推12个月的数据，即从2008年4月到2009年4月）；另外，我们计算出库数量时，考虑的是包括出库到现场和卖给客户的数量，具体仓库做帐的原因代码请参考本文件最后的部分。

一）MRP系统管理的物料：根据限定条件的不同，我们定义了两种类型的呆滞物料，即报废的呆滞物料（to be thrown away）和贬值的呆滞物料（to be devaluated）。
1）如果一个物料被认为是可以报废的（to be thrown away），那么它需要符合的条件是：
- 它的需求是0
- 它的库存覆盖类别是4或5
然而，一些需求数量很少的物料也有可能被考虑报废的，如果它满足以下条件：
- 一些用对/个作为计算单位的家族，如果它的需求小于200PCS/PA，以及塑胶板材（3201家族）的需求如果小于10公斤
- 库存覆盖类别是4或5
- 需求级别是C
2）如果我们认为某个物料的库存数是可贬值的（to be devaluated），它就要符合以下的条件：
- 它的库存覆盖类别不是0（即不是新的代码）
- 需求级别是C
这样，该代码的库存中，我们可以考虑是可贬值的呆滞物料的数量= 库存数量- 需求数量。
请注意：如果我们认为某个物料（AS400 SKU）是可以报废的呆滞物料，我们就是考虑该物料（SKU代码）的所有库存报废；但对于可贬值物料，我们是只考虑该代码的库存数减去需求数之后所剩余的数量为可贬值库存。

二）不在MRP系统管理的物料： 计算不在MRP管理的物料的报废的呆滞物料（to be thrown away）和贬值的呆滞物料（to be devaluated））逻辑是一样的，只要它符合以下条件：
- 它的库存覆盖类别是4或5
备注：
1） 有些物料代码是在MRP管理的，但没有出现在需求的信息表中（如果某代码在系统预定的31周时间内，即这个代码将来没有预测需求，过去也没有释放的正式需求的话就会出现这种情况）。这样的话，在我们的分析中就不考虑它是在MRP系统管理的。
2） 以下的两个代码的库存覆盖类别，在呆滞分析中我们是通过手动计算来调整的：
a. 1PLASTICA, 1LENS2501, 1LENS2503, 1LENS2504, 1LENS2506: 它们都是代表一类物料的统称代码，我们根据意大利产品开发部的通知把所有我们以后将不会用到的塑胶板材和太阳镜片的AS400库存分别转移到这些统称代码中（板材都转入1PLASTICA；镜片是按照家族代码转移的）。因为我们考虑这些代码是不会有出库的，但有时候这些代码的出库数量是大于0的（现场调机等），所以它们的库存覆盖是不真实的， 这样我们在数据分析中会手动把它们的库存覆盖类别改为5。
b. 1SS1100BIS PP03 CRYST: 这个代码实际对应的物料代码是1SS1100000 PP03 CRYST。因为系统的数字位码问题（AS400库存不能大于9，999，999PCS），我们创建了这两个AS400代码来管理同一个宝石。所以对于“BIS”这个代码，仓库只会有原因代码“SCC”“CCC”转库存的记录，而在我们的物料出库分析中，是不会考虑这两个原因代码的。这样的话就会出现一个错误：“BIS”因出库记录为0，被认为是呆滞物料。为了解决这个问题，我们在数据分析中就手动把它的库存覆盖类别改为0。
3） 可贬值物料的分析中的单价是引用财务部AVM报表中的单价。如果在存档文件中我们找不到这个单价，分析就会自动引用去年的PVM报表中的单价。单价币种：TRISTAR 是人民币，LTF是欧元。
4） 对于MRP管理物料，“IUP”“RI-”的使用在2008年已经很规范了，所以不需要特殊考虑。只需要考虑“EXTRA”物料的原因代码要增加“IUP”的出库数量，如果有增加新EXTRA家族，要修改查询。
5） RAP：这个是代表现场退回没有小批号的物料给仓库入库的原因代码，在我们分析物料的出库数量时需要考虑。这个虽然不是出库数但它是个入库数，会降低实际出库的数量。所以会错误的认为某些代码是呆滞物料。但现在我们已经要求现场要按照批号入库了，所以这个影响很小了。
6） 2212（成品塑胶腿的家族），现在已经可以做正常分析，不需要特殊考虑了。
PS 1：：贬值分析中我们要考虑的仓库作帐原因代码（由IT提供）：
PS 2：ABC 等级的计算方法：我们是按照家族分别计算的。比如需求的ABC级别，我们先把需要分析的家族中所有代码的需求数量从大到小排序，再计算出各代码的需求占整个家族需求的百分比，最后按照需求百分比从大到小依次往下累加，当累加到某个代码时总百分比等于70%时，我们就说该代码及其以上的所有代码是属于等级A的，相同的逻辑，继续向下累加到90%，就该代码以上到等级A之间的所有代码是属于等级B的，剩余的代码属于等级C。

Luxottica Tristar February 22, 2008

CRITERIA FOR THE CALCULATION OF THE OBSOLESCENCE RATE OF RAW MATERIALS AND SEMIFINISHED COMPONENTS (TO THROW AWAY AND TO DEVALUATE)

The items considered in this analysis are divided in two categories:

1) ITEMS MANAGED WITH MRP (or simply MRP)
2) ITEMS NOT MANAGED WITH MRP (or EXTRA)

The rates used to calculate these obsolete qties by sku are taken from AS400, and they are:

a) NEEDS (planned needs + released needs)
b) NEEDS RANK (ABC)
c) STOCK
d) STOCK RANK (ABC)
e) COVERAGE CATEGORY: it is calculated as actual stock / monthly average consumption, and indicates the months of coverage of the sku based on the discharged qties of the past 12 months (DISCHARGED QTIES).

a. 0: recent code, created within the past 6 months
b. 1: coverage of less than 6 months (x ≤ 6 months)
c. 2: coverage between 6 and 12 months (6 months < x ≤ 12 months)
d. 3: coverage between 12 and 24 months (12 months < x ≤ 24 months)
e. 4: coverage of more than 24 months (x > 24 months)
f. 5: no moving (discharged qties ≤ 0)

f) DISCHARGED QTIES: the calculation of the coverage category is based on the qties discharged during the past 12 months (i.e. the 12 months before the elaboration month) with reason codes indicating discharge for production or sale (detailed reason codes taken from the official document provided by IT at the bottom of this document)

MATERIALS MANAGED WITH MRP:

The general rule states that an item is considered likely to be thrown away if:

- Its needs are 0
- Its coverage category is 4 or 5

However, also items with very low needs may be considered likely to be thrown away. They are so if:

- Their needs are less then 200 pcs/pairs, for families managed by pcs or pairs; their needs are less then 10 kg, for 3201 family (plastic sheets). All the remaining families do not follow this rule.
- Their coverage category is 4 or 5
- Their needs rank is C

An item is considered likely to be devaluated if:

- Its coverage category is other than 0 (recent codes)
- Its needs rank is C

The portion of the stock that might be 100% devaluated is calculated as (stock – needs).

MATERIALS NOT MANAGED WITH MRP:

For all the items belonging to this category the two calculations are the same; it means that an item is likely to be either thrown away or devaluated if:

- Its coverage category is 4 or 5

NOTES:

1) There are some items managed with MRP but not present in the file containing all the information related to the needs (this happens if these items do not have planned needs in the future nor released needs in the past, according to a pre-defined period of 31 weeks). The criteria used to consider these items are the ones used for the items not managed with MRP.

2) There are two codes which coverage category is manually adjusted:

a. 1PLASTICA, 1LENS2501, 1LENS2503, 1LENS2504, 1LENS2506: these are generic codes where we put all the obsolete plastic sheets and lenses we will not use anymore, according to the instructions we receive from Italian product development dept. Sometimes these codes’ discharges are bigger than 0, so their coverage category in not realistic, as they are to be considered no moving. Therefore during the data analysis, their coverage category is manually changed to 5.

b. 1SS1100BIS PP03 CRYST: this code identifies the same physical object as 1SS1100000 PP03 CRYST. Two codes have been created to solve a system problem (the stock AS400 is able to manage cannot go over 9.999.999 pcs). So the “BIS code” is discharged and charged only with reason codes CCC and SCC, both not taken into consideration by the calculation of the discharge of the last 12 months). This situation leads to a mistake: the BIS code is considered no moving and therefore obsolete. In order to solve this problem during the data analysis its coverage category is manually changed to 0.

3) The prices used in this elaboration are the ones contained in the AVM file. If they were not present in this archive the considered price would be the one of the last year as in the PVM file. The prices are expressed in euros (change rate: 1 RMB = 0.0943 €)

4) There are some reason codes that have been incorrectly used in the last year. To discharge material to production warehouse people used some reason codes with different meaning: this situation influences badly the coverage category attribution. These reason codes are:

a. IUP (discharge to internal department)
b. RI- (discharge for spare parts warehouse)

a. As regards the reason code IUP there are two problems:

o IUP used to discharge for production items belonging to families managed with MRP: about this problem the situation has become clean since May 2007. The coverage category of all the items that have been badly discharged with IUP in the past 12 months (i.e. the 12 months before the elaboration month) will be manually recalculated upon the qties discharged during the months after May 2007, redistributed on a yearly basis. From May 2008 on this recalculation will be unnecessary.
o IUP used to discharge for production items belonging to families of auxiliary materials according to the instructions received from Italy: in this situation the qties discharged with IUP should be considered in the calculation of the discharges of the past 12 months, otherwise the obsolescence rate would be overrated. Solution: create a new reason code for the discharge for technical tests (not to be considered in the elaboration), go on discharging the items belonging to these families with IUP and put it among the reason codes considered in the elaboration.

The families with this problem are: 4399, 4400, 4500, 4902, 4903, 6101, 6102, 6103, 6104, 6105, 6106, 6300, 6400, 6600, 6700, 6799, 6801, 6802, 6803, 6804, 6805, 6806, 6807, 6808, 6809, 6811, 6900, 8300, 8301, 8302, 8303, 8304, 8305, 8310, 8312, 8400, 8500, 8501, 8502, 8503, 8610, 8620, 8630, 8640, 8650, 8701, 8702, 8703, 8750, 8751, 8752, 8753, 8754.

Among them, 6900 (material for injection) is the only one managed with MRP.

Proposal: in order to solve temporarily this situation we propose to recalculate the coverage category of the above mentioned families manually, considering also the qties discharged with IUP.

b. Also about RI- we have two problems:

o For a certain period of time people from the soldering warehouse has been discharging every component without microlot with RI- instead of IUR. This has a bad influence on the discharges data, with the result of overrating the obsolescence rates.

o This reason code is still being used to discharge all the items (both materials and finished components, like nosepads) that need to be shipped to Avant Guarde without a microlot. This situation will disappear soon as everything is going to be managed by microlot.

In order to solve both these two situations all the items discharged in the past 12 months with RI- will be manually taken out of the analysis.

5) RAP: this reason code (which meaning is: return from production without microlot) is taken into consideration when calculating the discharged qties: the problem is it does not represent a discharge, but a charge, so it affects the discharged qties, decreasing them. For this reason we might consider obsolete something that is not. These items are in any case considered obsolete according to the standard criteria, but they will be highlighted in order to let the related offices treat them with particular attention.

6) The obsolescence rate of family 2212 (finished acetate temples) is underrated: this is because most of the codes belonging to this family have been created within the last 12 months (in the past we used to manage only the raw code, while most of the finished temples were purchased from outside)

Reason codes considered in the elaboration (as per IT document):
· PQMQU1S: CT5     1°STORNO CONSUMO DA TRI X LTF
                  CT6     1° CONSUMO LTF               
                  IR+     STORNO COMPONENTE X PRODUZIONE
                  IR-     SCAR.COMPONENTI X PRODUZIONE 
                  IUR     PRELIEVO PER PRODUZIONE      
                  IUU     PRELIEVO PER TERZISTI        
                  RAP     RESO DA PRODUZIONE            

                  RM-     STORNO VERSAM. PRODUZIONE P.F.
                  SCL     SCARICO DA CONTO LAVORO      
                  SCP     SCARICO PER CAMPIONI         
                  STS     STOR.SCARICO REINTEGRO SCARTI
                  SXS     SCARICO PER REINTEGRO SCARTI
· PQMQU5S: CT3     1° VENDITA LTF (IUI)         
                  CT4     1°STORNO VENDITA LTF         
                  IMA     VENDITA MANUALE MATER.PRODUZ.
                  IMR     STORNO VEND. MAN.MATER.PRODUZ.
                  IUI     VENDITA ITALIA               
                  IUL     VENDITA LTF                  
                  IUO     OMAGGIO ITALIA                
                  IUQ     VENDITA MATERIALE PRODUZIONE 
                  RRC     RESO VENDITA MATERIALE PRODUZ.
                  RUI     CARICAMENTO SPED.            
                  RUL     CARICAMENTO SPED. LTF        
                  RUQ     STORNO VEND. MATER. PRODUZIONE
                  RUR     CARICO DA RESO

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