存货管理的外文翻译

1、存货管理资料来源：Spring link作 者 ：Floyd D. Hedrick “存货对于许多小企业来说是一种更容易看到和有形的资产企业存货括原材料、半成品和成品。每种类型存货都厲丁企业的资产,直到产品售出，存货变成现金。将会出现供不应求或供大于求，存货周转率低下，成本高昂的现象。成功的存货管理A采购计划而不拖延实现买卖双方的交易承诺。的时候也就是新产品的开始时候便是这个出新期。例如，许多零售商的观点为21211221季的结束的日期，在这些日期之后商品需要更替。产品的生产。总之，采购计划要求:当做出承诺后应尽快提前去完成。当第一个客户交付时，应当接受；当库存达到最大时，应及时清理；当重新安

2、排时，应再放置。合理的利用釆购价格、销售和产品交货用其来降低成本。存货控制为保持合理的存货，有必耍釆取适当的存货控制措施，处置不需要的存货。库存控制是有一些行之有效的方法。从最简单到最复杂的：Tickler 计算机服务机构而广泛存在并且不断降低成木。通常情况 K 系统的发展这样以计算机为基础的企业加强了会计功能，而且计费程序也在计算机上进行处理。销售点终端机是将每个项目信息传递给使用者而出售的机器。经过以接收信息、打印信息、定期进行检查。离线的销售点的终端机可直接与供应商的计算机相连,自动与其他物的买方交流信息。最终， 存控制方法是由一个外部机构提供，制造商的代表定期访问。存货计数和写入，重新

3、排序。不需要的商品将从库存中删除并将通过一预先确定、授权的程序返回到给制造商。上述的方法要尽可能地确定订购和采购的每个货物每年最少的费用。其中两个最主要的指标是 : 订购数最，也就是大小和订单的频率。订货点，即最低库存水平的额外数麗订购。经济订货量（EOQEOQ单位成本以及库存成本。很多书在管理实践中都详细的介绍了该模型。存货管理的发展近年来，两种新的存货方法物料需求计划(MRP)和 Just-In-Time (JIT)对库存管理方式产生了栗大影响。主要针对购买者与供应商之间的交易中，买卖双方对存货的要求随时改变，造成的时间差和功能差。物料需求计划，基木是一 个信息系统，其中销售货接转换成内部

4、调拨， 再进行出售。材料的需求更加紧密，从而减少存货，使交货时间变得更短可预测。物料需求计划被设计用制造业库存管理信息处理,它解决了如何实现制造业库存实现目 标在正确的时间按正确的数量得到所需的物料这难题。MRP是当今众所周知的 ERP的雏形，MRP与ERP的库存管理思想又源于制造业基本方面。 MRP 系统对小公司比较实用。MRP 是一种以计算机为基础而编制实行控制的系统,它不仅是种新的计划管MRPMRP一旦调整，使各项作业的优先顺序符合实际情况。JIT(JustlnTime)JIT理哲学，而且是-种先进的生产组织方式，它环环相扣，不允许有任何一个环节JITJIT目JIT于起来，使问题不被发现

5、而得不到及时解决。更好的库存管理诀窍在交货时:计数验证，确保收到的货物与回单上一致并在冋单上一一列出。仔细检査收到货物的损坏情况,如果是可见的损坏、注意它在送达的回单上列明并签好负责人的姓名盖好公句印章；而如果在交货后，打开货物检查时，发现商品损坏，首先保留己损坏的货物，所有损坏的材料必须在收到的时候现场清点， 然后上报损坏和请求检查承运人。最后确认并调用，这具有强制性，是一种用来保护自己方法。坏的ft处置。托运人即供应商未经书面授权不得返回己损坏的项目。为制造商提供提示容应予以考虑:不要求功能或质最不适合的项目，任何测试包括完整的描述要执行的。添加可选项包括程序，描述清楚项目的质量。少成本，

6、利用竞争以及价格、服务和交付当作出购买选择的决定。Inventory ManagementMaterial Source: spring linkAuthor: Floyd D. Hedrick “Inventory” to many small business owners is one of the more visible tangible aspects of doing business. Raw materials, goods in process and finished goods all represent various forms of inventory. Each

7、 typerepresents money Tied up untiltheinventoryleavesthecompanyaspurchasedproducts.Likewise,merchandise stocksinaretailstorecontributetoprofitsonlywhentheirsaleputsmoneyinto the cash register. In a literal sense, inventory refers lo stocks of anything necessary lo do business. These stocks represent

8、 a large portion of the business investmentandmustbewellmanagedinordertomaximizeprofils.Infacl,manysmall businessescannotabsorbthetypesoflossesarisingfrompoorinventorymanagement. Unless invenlories are controlled, they are unreliable, inefficient and costly.SUCCESSFUL INVENTORY MANAGEMENTSuccessful

9、inventory management involves balancing the costs of inventory with the benefits of inventory. Many small businessowners fail to appreciate fully the true costs of carrying inventory, which include not only direct costs of storage,insuranceandtaxes,butalsothecostofmoneytiedupininventory.Thisfineline

10、 betweenkeepingtoomuchinventoryandnotenoughisnotthemanagersonlyconcern. Others include: Maintaining a wide assortment of stock but not spreading the rapidly moving ones too thin: Increasing inventory turnover - but not sacrificing theservice level: Keeping slock low - but nacrificing service or perf

11、ormance.Obtaining lower prices by making volume purchases - but not ending up withslow-moving invenlory: and having an adequate invemory on hand - but not gelling caught with obsolete items.The degree of success in addressing these concerns is easier to gauge for some than for others. For example, c

12、omputing the inventory turnover ratio is a simple measure of managerial performance. This value gives a rough guideline by which managers can set goals and evaluate performance, but it must be realized that the turnover rate varies with the function olinventory, the type of business and how the rati

13、o is calculated (whether on sales or cost of goods sold). Average inventory turnover ratios for individual industries can be obtained from trade associations.One of the most important aspects of inventory control is to have the items in stock at the moment they are needed. This includes going into t

14、he market to the goods early enough to ensure delivery at the proper time. Thus, buying requires advance planning to determine inventory needs for each and then making the commitments without procrastination.For retailers, planning ahead is very crucial. Since they offer new items for sale months be

15、fore the actual calendar date for the beginning of the new season, it is imperative that buying plans be formulated, early enough to allow for intelligentbuyingwithoutanylastminutepanicpurchases.Themainreasonforthis early offering for sale of new items is that the retailer regards the calendar date

16、for the beginning of Ihe new season as the merchandise date for ihe end of the season. For example, many retailers view March 21 as the end of the spring season, June 21 as the end of summer and December 21 as Ihe end of winter.Part of your purchasing plan must include accounting for the depletion o

17、f inventory. Before a decision can be made as to the level of inventory lo order, you must determine how long the inventory you have in stock will last.For instance, a retail firm must formulate a plan to ensure the sale of greatestnumberofunits.Likewise,amanufacturingbusinessmustformulateaplan to e

18、nsure enough inventory is on hand for production of a finished product.Insummary,thepurchasingplandetail:Whencommitmentsshouldbeplaced:When the first delivery should be received; When the inventory should be peaked; reordersshouldnolongerbeplaced:andWhentheitemshouldnolongerbeinstock.Wellplannedpurc

19、hasesaffecttheprice,deliveryandavailabilityofproductsfor sale.CONTROLLING YOUR INVENTORYTo maintain an in-stock position of wanted items and to dispose of unwanted items, it is necessary to establish adequate controls over inventory on order and inventory in stock. There are several proven methods f

20、or inventory control. They are listed below, to examine the inventory visually to determine if additional inventory is required. In very small businessewhere this method is used, records maynotbeneededatalloronlyforslowmovingorexpensiveitems.Ticklercontrol enables the manager to physically count a s

21、mall portion inventory each day so that each segment of the inventory is counted every so many days on a regular basis. Click sheet control enables the manager to record the item as il is used a sheel of paper. Such informationis then used for reorder purposes. Stub control (usedbyretailers)enablest

22、hemanagertoretainaportionofthepriceticketwhen theitemissold.Themanagercanthenusethestubtorecordtheitemthatwassold.Asabusinessgrows,itmayfindaneedforamoresophisticatedandtechnical form of inventory control. use ofcomputer systems to control inventory isfarmorefeasibleforsmallbusinessthaneverbefore,bo

23、ththroughthewidespread existenceofcomputerserviceorganizationsandthedecreasingcostofsmall-sized computers.Oftenthejustificationforsuchacomputer-basedsystemisenhancedby the fact that company accounting and billing procedures be handled on the computer.Point-of-saleterminalsrelayinformationoneachitemu

24、sedorsold.Themanager receives information printouts at regular intervals for review and action.Off-linepoint-of-saleterminalsrelayinformationdirectlytothesuppliers computer who uses the information to ship additional items automatically to buyer/inventory manager.The final method for inventory contr

25、ol is done by an outside agency. A manufacturersrepresentativevisitsthelargeretaileronascheduledbasis,Ihe stock count and writes the reorder.Unwanted merchandise isremoved from stock and returned lo Ihe manufacturer Ihrough a predetermined, authorized procedure.A principal goal for many of the metho

26、ds described above is to determine the minimum possible annual cost of ordering and stocking each item. Two major control values are used: 1) the order quantity, that is, the size and frequency of order: and 2) the reorder point, that is, the minimum stock level at which additional quantitiesareorde

27、red.TheEconomicOrderQuantity(EOQ)formulaisonewidelyused method of computing the minimum annual cost for ordering and stocking each item. TheEOQcomputationtakesintoaccountthecostofplacinganorder,theannualsales rate, the unit and the cost of carrying invenlory. Many books on management practices descr

28、ibe the EOQ model in detail.DEVELOPMENTS IN INVENTORY MANAGEMENTInrecenlyears,twoapproacheshavehada majorinipaclon inventorymanagement: Material Requirements Planning (MRP) and Just-In-Time (JIT andKanban).Material requirements planning is basically an information system in which salesarcconverteddi

29、rcctlyintoloadsonthefacilitybysub-unitandtimeperiod. Materials are scheduled more closely, thereby reducing inventories, and delivery timesbecomeshorterandmorepredictable.Itsprimaryuseiswithproductscomposed ofmanycomponents.MRPsystemsarepracticalforsmallerfirms.Thecomputersystem isonlyonepartoftheto

30、talprojectwhichisusuallylong-term,takingonetothree years lo develop.Just-in-time inventory management is an approach which works to eliminate inventories rather than optimize them. The inventory of raw materials and work-in-process falls to that needed in a single day. This is accomplished byreducin

31、g set-up times and lead times so that small lots may be ordered. Suppliers mayhavetomakeseveraldeliveriesadayormoveclosetotheuserplantstosupport this plan.TIPS FOR BETTER INVENTORY MANAGEMENTAttimeofdelivery.Verifycount-Makesureyouarereceivingasmanycartons as arc listed on the delivery rcccipt. Care

32、fully examine cach carton for visibledamage If damage is visible, note it on the delivery receipt and have Ihe driver sign your copy. After delivery, immediately open all cartons and inspcct for merchandise damage.When damage is discovered: Retain damaged items - All damaged materials beheldatIhepoi

33、ntreceived.Callcarriertoreportdamageandrequestinspection.ConfirmcallinwritingThisisnotmandatorybutitisonewaytoprotectyourself.Carrier inspection of damaged items. Have all damaged items in the receiving area - Make certain the damaged items have not moved from the receiving area toinspectionbycarrier.Aftercarrier/inspectorpreparesdamagereport,carefully read before signing.Afterinspeclion:Keepdamagedmaterials Damagedmaterialsshouldnotbeused ordisposedofwithoutpermissionbythecarrier.Don