Ταξινόμηση αποθεμάτων με την μέθοδο ABC, εμπειρική περίπτωση του ΟΤΕ
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Keywords
Activity Based Costing (ABC) ; Οργανισμός Τηλεπικοινωνιών Ελλάδος ; Εφοδιαστική αλυσίδα ; Διαχείριση αποθεμάτωνAbstract
Τhis postgraduate dissertation aims to investigate the usefulness of Logistics and particularly of the classification system : Activity Based Costing(ABC), for the Hellenic Communications Organization(OTE). The main objective of this study is to classify OTE Group Logistics inventories by using the method of ABC, also known as Pareto Analysis. This classification is indicative as OTE has over 1000 codes and for this study 30 material codes were collected based on their quantity and price within the company to represent the overall picture of OTE's supply chain. After referring to the general definitions of the Logistics industry, presenting OTE's image in this field and the theory of Pareto's analysis, these 30 codes are classified using tables in Microsoft Excel. Finally, the study concludes with the findings regarding the benefits of the ABC classification system with regard to the surveillance of inventories, the presentation of effectiveness and competitiveness and better future planning of the Organization.