本研究係以一醫學中心為研究對象，研究資料包括醫材之請購、入庫資料、相關人事薪資、樓地板面積、折舊金額及水電費等。研究期間為81/7/1～82/6/30。首先將醫材，依ＡＢＣ分析法分為Ａ、Ｂ及Ｃ類，依據過去一年之使用量建立各項醫材之需求預測模式，再將屬於Ａ及Ｂ類之每一項醫材分別依據經濟訂購量模式，求算其經濟訂購量及再訂購點，並制定適於各類存貨之管理方式，最後分析個案醫院存貨管理問題。研究結果為A、B類醫材佔醫材總出庫金額的91.03%，但僅佔17.96%的項目，所以必需以重點觀念來管理。A、B類存貨適用於經濟訂購量結合再訂購點的模式，C類存貨則以最大-最小法結合定期訂購法管理。針對控制前置日數而研擬的四方案，以結合經濟訂購量模式並控制前置日數變異之方案管理績效最佳。歸納個案醫院之存貨管理問題，主要為未依重點管理原則分類、醫材項目太多且合約太少、出庫後實際耗用量之資訊不足、年存貨週轉率太低及請購流程關卡太多等。

　　　　　This study explores the inventory management system of a medical center hospital. ABC analysis method was utilized to classify the subject items into A, B and C categories. Demand forecasting model was built based on half to one year's actual usage data. Continuous inventory monitoring system versus periodic inventory monitoring system were selected to regulate three category items' inventory level independently. A and B categories of medical dispensable materials took 91.03% monetary value, but only explain 17.96% stocking units. In order to fulfill more efficient inventory management system, class A and B items were suggested to apply Economic Order of Quantity with reorder point model (continuous monitoring system). Class C subject items were recommended to use maximum-minimum method combine with fixed interval ordering system (periodic monitoring system). Four alternatives concerning with improving current inventory management system were proposed. Based on those four alternatives the total inventory cost was evaluated independently. The results showed that combining E.O.Q. method with lead time variation control (alternative 4) had best performance using the minimum total inventory cost as indicator.