DSCG · UE 6 · Cours introductif

Balance inventory and resilience

Couverture de l’UE : Huit premières fiches : une par thème et une méthode de présentation. Il reste à développer les sous-thèmes, la veille d’actualité et l’entraînement oral avec interaction.

Objectif : Expliquer un arbitrage entre coût et continuité d’activité.

Inventory has both benefits and costs

Inventory can help a company respond to demand or protect itself against supply disruptions. It also uses cash, requires storage and may become obsolete. A low inventory policy can reduce these costs but increase vulnerability to delays.

Just-in-time aims to coordinate supply closely with production needs. A more precautionary approach holds buffers against uncertainty. Neither approach is always best: the choice depends on supplier reliability, demand variability and the consequences of a stockout.

Link strategy to a case

For a critical component with no quick substitute, a safety buffer may be justified. For a short-lived fashion item, excess inventory may create a greater risk. Explain the context before making a recommendation.

Exercice

Why might a manufacturer hold extra stock of a low-cost but essential component?

Afficher le corrigé expliqué

A shortage of the component could stop the entire production line. A limited buffer may cost less than the disruption it prevents, particularly if replacement supplies have a long lead time.

Question de validation

A major risk of excess inventory is…

  1. Obsolescence and cash tied up in stock
  2. An automatic increase in liquidity
  3. The absence of storage costs
Vérifier la réponse

Réponse A : Obsolescence and cash tied up in stock

Unsold stock uses resources and may lose value before it can be sold or used.

Référentiel

Annexe officielle DSCG · Bulletin officiel

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