菸酒公司物流配送委外浮動計價機制

Abstract

2002年臺灣以台澎金馬獨立關稅區（TPKM）的名義加入世界貿易組織成為觀察員。同年臺灣菸酒公賣局為因應開放後的競爭及增加營業效率，改制為「臺灣菸酒股份有限公司」。在市場競爭和需求下降的雙重影響下，近年來臺灣菸酒公司營收逐年下降。雖然營業上已改制為公司，然而在貨物配送上，卻仍維持舊有傳統的物流管理方式，導致其目前面臨運輸成本居高不下及配送服務品質低落。因此臺灣菸酒公司開始檢視公司內部各項配送成本合理性的問題。 本研究基於作業基礎成本制度，檢視臺灣菸酒公司北部營業處各項物流運輸活動，作為計算合理運輸成本及影響浮動費率理論為基礎。本研究採用實驗方式進行，並應用作業研究(Operations Research)建立數學模式架構，列出各項目標相關的參數設定及指標架構，以計量方法進行分析其運輸及配送問題，建構並建立浮動機制運費成本公式。透過最佳化模擬軟體，計算運費成本，調動運費項目參數，找出每日總運輸費用最小化，藉此合理化運輸成本，平均分配貨車貨量，確保司機拿到適當的配送薪資。本研究提出相關解決方案，滿足成本合理化及作業效率，供菸酒公司未來進行運輸業務及選擇運輸模式的參考。

In 2002, Taiwan joined the World Trade Organization in the name of The Separate Customs Territory of Taiwan, Penghu, Kinmen, and Matsu (TPKM) as an observer. In the same year, the Taiwan Tobacco and Liquor Bureau was restructured into "Taiwan Tobacco and Liquor Co., Ltd." in response to competition after market opening and to increase business efficiency. For facing the double whammy from foreign market competition and domestic declining demand, the revenue of Taiwan Tobacco and Alcohol Company has declined year by year in recent years. Although it has been restructured into a company, it still maintains the traditional logistics management method in terms of goods distribution, resulting in high transportation costs and low quality of distribution services. Therefore, the Taiwan Tobacco and Alcohol Company began to review the reasonableness of various transportation and distribution costs within the logistics operation. This study examines various logistics and transportation activities based on the activity-based costing (ABC) approach, which operated in the northern branch of the Taiwan Tobacco and Alcohol Company, for calculating reasonable transportation costs and examining possible influence of considering floating rates. Our research is carried out in an experimental way and uses operations research method to construct a mathematical model framework, lists the parameter settings and index frameworks related to each goal, and analyzes its transportation and distribution problems with measurement methods. Through optimal simulation analysis, the freight cost is calculated, the freight related -item parameters are adjusted, and the total daily transportation cost is found to be minimized, thereby rationalizing the transportation cost, evenly distributing the freight volume of the trucks, and ensuring that the driver receives the appropriate payment. This study proposes feasible solutions to pursue cost rationalization and operational efficiency and provide optimal suggestion for tobacco and alcohol companies to proceed transportation operation and modes selection.