In the increasingly fierce international competition today, short product life cycle has led to lead time compression and narrow profit margins. Rapid respond to customers has become the key to survival of modern enterprises. Many large corporations in Taiwan have implemented the Toyota¡¦s just-in-time (JIT) production planning approach to reduce inventory to a minimum level, keeping on hand only the amount needed in production until the next order arrives. However, most of those companies have often overlooked that the basic principal of just-in-time replenishment model is the raw materials and other purchased items should be delivered steadily by the supplier when they are needed, and meanwhile those materials from suppliers require no inspection. Nevertheless, it is very difficult to achieve those objectives of JIT Production, especially in an increased market demand. Once some of the suppliers can not meet the delivery time of raw materials and quality is also affected, it would derive lots of problems. This study is aimed to JIT replenishment models on examining firms¡¦ inventory issues. Based on the result of the analysis, it would be the reference to build up the model of quality-oriented embedding collaborative replenishment mechanism for enterprises to improve their JIT replenishment operations. This model, quality-oriented embedding collaborative replenishment model, could assist business in measuring the accurate and precise delivery time and ensuring product quality from suppliers. The research is on the basis of Taiwan optoelectronic industry to investigate the companies of the TFT-LCD panel, and the supply chains of the industry. In analyzing the main TFT-LCD panel providers, the paper will probe into TFT-LCD firms to implement the inventory management system by building the quality-oriented embedding collaborative replenishment mechanism to improve the reaction capacity of businesses, to reduce the risk of raw material quality issues, and to respond to the market rapid change. The study exerts simulation software to conduct simulation and improvement of such models, then according to the simulation results to utilize them as a reference to implementation of quality-oriented embedding collaborative replenishment model into the future operation.

[pt] Esta dissertação aborda a concepção do uso de auditoria interna no contexto da gestão de riscos da cadeia de suprimentos, como mecanismo que agrega valor à organização. O gerenciamento de riscos da cadeia de suprimentos consiste na identificação e na gestão dos riscos da cadeia de suprimentos com a finalidade de se reduzir vulnerabilidades na cadeia de suprimentos. O objetivo da auditoria interna é realizar recomendações de modo que se promovam a eficiência e a eficácia das operações e auxiliar a organização a atingir os objetivos do negócio e, dessa forma, corrobora com a gestão de riscos. Esta dissertação tem em vista o problema de gestão de clientes de uma empresa do ramo de gases industriais e medicinais. A presente pesquisa tem como objetivo analisar a gestão de suprimentos desta empresa mostrando que, por meio da segmentação de clientes aplicando técnica Holt-Winters (HW) de previsão de demanda, é possível obterem-se reduções de custos logísticos ao se utilizar da gestão por Vendor Managed Inventory (VMI). Os resultados da pesquisa apresentam uma visão geral de como e o que pode ser feito pela auditoria interna, a fim de que pesquisadores e gestores possam se beneficiar deste trabalho ao utilizar os conceitos e o conteúdo compilados no documento como subsídio a estudos de maior alcance, à realização de auditorias e à gestão de riscos no tema. Ganhos relacionados à redução de custos foram obtidos pela empresa estudada, reforçando assim a contribuição dos resultados deste trabalho para a indústria. / [en] This Master s Thesis deals with the use of internal audit within the context of Supply Chain Risk Management, as an adding value mechanism to the organization. Supply Chain Risk Management relies on the identification and management of supply chain risks in order to reduce vulnerabilities along the supply chain. The purpose of internal auditing is to make recommendations that promote the efficiency and effectiveness of operations that can help the organization to achieve business goals and thereby corroborate with risk management. The purpose of this research is to analyze the supply management being adequately provisioned to customers showing that with the use of Holt-Winters (HW) demand-forecasting it is possible to highlight the customers with the implementation of the Vendor Managed Inventory (VMI) method in order to reduce logistics costs. The results present an overview of how and what can be done by internal audit, in order that academic researchers and managers can benefit from this work by using the concepts and content brought together in the document as a subsidy to further studies, audit practices and overall risk management. Gains related to the cost reduction were also obtained within the studied corporation, reinforcing the contribution of this study s results to the industry.