chapter4-1库存管理的基本原理课件讲解

物流国际化实务

江苏海事职业技术学院仲颖LogisticsManagement

Chapter4-1

1.4InventoryManagementCaseStudyWhydoesaninventoryerroraffecttwoperiods?CaseStudyWhydoesaninventoryerroraffecttwoperiods?为什么一个库存的错误会影响两个会计期间beginninginventory+purchases-endinginventory=COGSCOGS=COSTOFGOODSSOLD产品销售成本CaseStudyWhydoesaninventoryerroraffecttwoperiods?为什么一个库存的错误会影响两个会计期间Thecaseindicatestheimportanceofinventoryinacompany.It’slearnmoreaboutinventoryandmanagementmethods.ProjectAIntroductionofinventoryQuestion1Whatisinventory？Inventoryreferstostocksofanythingnecessarytodobusiness.库存是指生产经营时任何必要的存货。ProjectAIntroductionofinventoryQuestion2Whatkindofinventorydowehave?常见库存有哪些？Rawmaterials原材料workinprocess(WIP)在制品finishedgoods产成品Eachtyperepresentsmoneytiedupuntiltheinventoryleavestheorganizationandispaidfor.各类库存都表示所占用的资金，一直到存货离开公司并收到付款后才不占用资金。tiedup是过去分词短语作定语，修饰money，相当于定语从句“whichistiedup?”。Forthisreasonitisundesirabletoholdgreaterstocksthanisnecessary.因为这个原因，人们不愿意持有大于其所需的库存。(1)it是形式主语，后面的不定式结构tohold…是真实主语。(2)thanisnecessary是省略语，完整语应为thanitisnecessary，在口语中也可以直接写为thannecessary。Whatisinventorymanagement?Inventorymanagementinvolvesthemanagementofallaspectsrelatingtostockholding,withtheaimofprovidingthedesiredlevelofcustomerserviceatoptimalcost.库存管理涉及库存持有所有相关方面的管理，目的是以最优成本提供期望水平的客户服务。Whatisinventoryclassification?Whatisinventoryclassification?CycleSafetyTransitSpeculativeDeadProjectBPrinciplesofinventory

ABCItem5%～10%15%～25%25%～85%Value70%～85%10%～20%5%～10%InventorycontrolTightNormalMinimalDataaccuracyHighReasonableLowReviewofusagerateanddemandFrequentOccasionalWaivedsometimesCyclecountingFrequentLessfrequentbutregularMinimalABCanalysisofinventoryProjectBPrinciplesofinventoryEconomicorderquantityEOQ=C=costperorder;D=annualsalesvolume,units;ProjectBPrinciplesofinventoryEconomicorderquantityEOQ=K=annualinventorycarryingcostperUnit;U=costperunit.ProjectBPrinciplesofinventoryAnnualdemandvolume2400unitsUnitvalueatcost$5.00Inventorycarryingcostpercent20%annuallyOrderingcost$19.00perorderEOQ==302≈300ReadingMaterialJust-in-timeInventoryManagementThisjust-in-timemanufacturingmanagementrequiresmanufacturerstoworkinconcertwithsuppliersandtransportationproviderstogetrequireditemstotheassemblylineattheexacttimetheyareneededforproduction.AdvantagesofJITMoreinventoryturnsBecausethereislessstockonhand,theinventorythatismaintainedstaysforashorterperiodoftime.BetterqualityAswasmentionedearlier,highqualityproductsmustbereceivedwithaJITsystem,otherwisetheentirebenefitproductionprocesscollapses.LesswarehousespaceneededWhenthereislessinventory,fewerand/orsmallerwarehousesarerequired.TipsMoreinventoryturnsBetterqualityLesswarehousespaceneededDisadvantagesofJITRiskofstock-outsIncreasedpurchasingcosts0201DisadvantagesofJITSmallchannelmembersmaysufferEnvironmentalissues0403MaterialRequirementsPlanning(MRP)MRPdealsspecificallywithsupplyingmaterialsandcomponentpartswhosedemanddependsuponthedemandforaspecificendproduct.DistributionRequirementsPlanning(DRP)DRPisamoresophisticatedplanningapproachthatconsidersmult