InventoryManagement存貨管理大學畢業(yè)論文英文文獻翻譯及原文

1、畢業(yè)設計（論文） 外文文獻翻譯文獻、資料中文題目：存文獻、資料英文題目： Inven tory Management文獻、資料來源：文獻、資料發(fā)表（出版）日期： 院（部）：專業(yè)： 班級： 姓名： 學號： 指導教師： 翻譯日期： 2017.02.14存貨管理資料來源：Spring link作者：Floyd D. Hedrick“存貨”對于許多小企業(yè)來說是一種更容易看到和有形的資產(chǎn)。企業(yè)存貨包 括原材料、半成品和成品。每種類型存貨都厲丁企業(yè)的資產(chǎn) ，直到產(chǎn)品售出，存 貨變成現(xiàn)金。在零售商店中，適當?shù)漠a(chǎn)品庫存有助于獲得更多銷售利潤， 使庫存變成收銀 機里的錢，成為真正的現(xiàn)金資產(chǎn)。字面意義：存貨是指企

2、業(yè)對未來收益的投資。 這項投資占企業(yè)投資的很大部分，必須妥善管理 ，以實現(xiàn)利潤最大化。實際上， 很多小企業(yè)都能做到存貨的合理供應， 除非庫存有很好地控制，否則他們的庫存 將會出現(xiàn)供不應求或供大于求，存貨周轉率低下，成本高昂的現(xiàn)象。成功的存貨管理成功的存貨管理就是使存貨的收益和成本達到平衡。許多小型企業(yè)未能充分 理解存貨的實際成本，企業(yè)持有存貨的成本，它不僅包括倉儲、保險和稅收，而 且存貨期限性損耗也與成本息息相關， 現(xiàn)僅需要關心是否有存貨，還必須做好存 貨的維護措施，保證存貨可變性。提取A存貨周轉率，同時要保證服務水平和質 量，保持低庫存，不能出現(xiàn)供不應求，做到最佳經(jīng)濟批量； 作出以較低的價格

3、獲 得批量釆購的決策，滯銷庫存；手頭有充足的庫存，沒有陳舊的貨物囤積在倉庫 里。在解決這些問題的時候，可以利用一種比較容易的衡量方法。 例如，計算存 貨周轉率來衡量管理業(yè)績。此值提供了一個粗略的指導方針，管理人員可設定因 標和評估績效，似我們必須意識到周轉率隨庫存的功能、業(yè)務類型、比例和銷售 或銷售貨物的成本的變化而變化，其中個別行業(yè)的平均存貨周轉比例可從貿易協(xié) 會得到數(shù)據(jù)。采購計劃采購計劃是控制的最主要的方法，釆購計劃的目的是使本身需要的存貨與他 們提供的存貨達到一個平衡點。這過程包括要到市購買材料，以確保及時在適當 的時間交貨。岡此，購買需要預先規(guī)劃以確定毎個庫存存貨需要的時間期里，進而不

4、拖延實現(xiàn)買賣雙方的交易承諾。對于零售商來說，提前規(guī)劃是非常東要的。因為它們提供出您的物品不斷翻 新，當務之急便是制定購買計劃，以便及早的購買，不會因沒購買到產(chǎn)品出現(xiàn)恐 慌，而購買商品的主要原因是零售商認為商品在不同時期要出新， 一個季度結束 的時候也就是新產(chǎn)品的開始時候便是這個出新期。例如，許多零售商的觀點為 3 月21日是的春季結束的日期，6月21日是夏季的結束的日期和12月21日是冬 季的結束的日期，在這些日期之后商品需要更替。公共的采購計劃中必須考慮到會計上損耗的存貨。亦作出決定，必須對企業(yè) 陣存貨所思考，企業(yè)的存貨水平是怎樣，可以訂購多少材料，必須確定多長時間 里存貨將會延續(xù)。例如零售

5、企業(yè)必須制定一個計劃，以確保能夠滿足最多的單位 的訂購要求。同樣，制造業(yè)企業(yè)必須制定一個計劃，以確保有足夠的庫存來完成 產(chǎn)品的生產(chǎn)。總之，采購計劃要求：當做出承諾后應盡快提前去完成。當?shù)谝粋€客戶交付 時，應當接受；當庫存達到最大時，應及時清理；當重新安排時，應再放置。合 理的利用釆購價格、銷售和產(chǎn)品交貨用其來降低成本。存貨控制為保持合理的存貨，有必耍釆取適當?shù)拇尕浛刂拼胧幹貌恍枰拇尕洝?庫存控制是有一些行之有效的方法。從最簡單到最復雜的：實時控制，是使經(jīng)理檢查以審視方式來確定是否需要額外的庫存淸單。這個比較適合小企業(yè)的庫存管理，記錄可能并不需要，只是在滯銷時需要記錄。Tickler 是使

6、經(jīng)理計數(shù)一小部分的庫存，確定一個規(guī)定的期限每月進行盤點。 點擊表控件 是使經(jīng)理記錄每天的庫存，打印定期庫存表。這些信息被用來作為訂貨的依據(jù)。 存貨控制是使管理者能保留部分票面的價格時將貨物出售，經(jīng)理可以存報記錄已售出的貨物，均是如此。隨著業(yè)務的增長，可能會發(fā)觀需要更復雜和技水性的庫存控制。如使 用計算機系統(tǒng)，使控制達到最優(yōu)。比起以前任何時候，小企業(yè)現(xiàn)在都通過 計算機服務機構而廣泛存在并且不斷降低成木。通常情況K系統(tǒng)的發(fā)展為這樣以計算機為基礎的企業(yè)加強了會計功能，而且計費程序也在計算機上 進行處理。銷售點終端機是將每個項目信息傳遞給使用者而出售的機器。經(jīng)過可以接收信息、打印信息、定期進行檢查。離

7、線的銷售點的終端機可直接與供應商的計算機相連，自動與其他貨物的買方交流信息。最終，存控制方法是由一個外部機構提供，制造商的代表定期訪問。存貨計數(shù)和寫入，重新排序。不需要的商品將從庫存中刪除并將通過一個預先確定、授權的程序返回到給制造商。上述的方法要盡可能地確定訂購和采購的每個貨物每年最少的費用。其中兩個最主要的指標是：訂購數(shù)最，也就是大小和訂單的頻率。訂貨點，即最低庫存水平的額外數(shù)麗訂購。經(jīng)濟訂貨量(EOQ)是一種廣泛使川的公式計算方法，計算的是最低年 訂貨量和庫存成本。計算EOQ需要考慮到外購成本，每年的銷售量，攜帶單位成本以及庫存成本。很多書在管理實踐中都詳細的介紹了該模型。存貨管理的發(fā)展

8、近年來，兩種新的存貨方法物料需求計劃(MRP)和Just-1 n-Time(JIT)對庫存管理方式產(chǎn)生了栗大影響。主要針對購買者與供應商之間的 交易中，買賣雙方對存貨的要求隨時改變，造成的時間差和功能差。物料需求計劃，基木是一 個信息系統(tǒng)，其中銷售貨接轉換成內部調撥， 再進行出售。材料的需求更加緊密，從而減少存貨，使交貨時間變得更短，可預測。物料需求計劃被設計用制造業(yè)庫存管理信息處理，它解決了如何實現(xiàn)制造業(yè)庫存實現(xiàn)目標，在正確的時間按正確的數(shù)量得到所需的物料這難題。MRP是當今眾所周知的ERP的雛形，MRP與ERP的庫存管理思想又源于制造業(yè)基本方面。MRP系統(tǒng)對小公司比較實用。MRP是一種以計

9、算機為基礎而編制實行控制的系統(tǒng)，它不僅是種新的計劃管 理方法，而兄也是一種新的組織生產(chǎn)方式。MR啲出觀和發(fā)展，弓|起了生產(chǎn)管理理論和實踐的變革。MRP是根椐總生產(chǎn)進度計劃中規(guī)定的最終產(chǎn)品的交貨期，規(guī) 定必須完成各項作業(yè)的時間，編制較低級次零部件的生產(chǎn)進度計劃，對外計劃各 種零部件的采購時間與數(shù)量，對內確定生產(chǎn)部門應進行加工生產(chǎn)的時間和數(shù)量。 一旦作業(yè)不能按計劃完成時，MRP系統(tǒng)可以對采購和生產(chǎn)進度的時間和數(shù)據(jù)加以 調整，使各項作業(yè)的優(yōu)先順序符合實際情況。JIT(Just In Time)譯為準時,也有譯為精練管理。JIT不僅是一種旨在降低庫 存，消除整個生產(chǎn)過程中的浪費，優(yōu)化利益企業(yè)資源，全面

10、提高企業(yè)生產(chǎn)率的管 理哲學，而且是-種先進的生產(chǎn)組織方式，它環(huán)環(huán)相扣，不允許有任何一個環(huán)節(jié) 擋道。JIT對浪費的解釋與我們通常意義上講的浪費不同，它認為凡是不增加價 值的任何活動都是浪費，如搬運、庫存、質常檢查等，或者說凡是超出增加產(chǎn)品 價位所必須的絕對減少的物料、機器和人力資源的部分都是浪費。零庫存和零缺 陷是JIT生產(chǎn)追求的目標。JIT認為，一個企業(yè)屮所有的活動只有當需耍進行的 時候才進行，才不致 于造成浪費，它認為存貨是萬惡之源，存貨將許多矛盾掩蓋 起來，使問題不被發(fā)現(xiàn)而得不到及時解決。更好的庫存管理訣竅在交貨時：計數(shù)驗證，確保收到的貨物與回單上一致并在冋單上一一列出仔細檢査收到貨物的損

11、壞情況，如果是可見的損壞、注意它在送達的回單上列明 并簽好負責人的姓名蓋好公句印章；而如果在交貨后，打開貨物檢查時，發(fā)現(xiàn)商品損壞，首先保留己損壞的貨物，所有損壞的材料必須在收到的時候現(xiàn)場清點， 然后上報損壞和請求檢查承運人。最后確認并調用，這具有強制性，是一種用來 保護自己方法。承運人檢查損壞的物品，所有遭到破壞并在接收的區(qū)域中的貨物是一些已損 壞的山承運人接收區(qū)域的貨物。承運人檢查并準備在簽名之前，請仔細閱讀損壞 報告。檢查后保留已損壞的材料，損壞的材料不能再承運人未經(jīng)許可的情況下而 處置。托運人即供應商未經(jīng)書面授權不得返回己損壞的項目。為制造商提供提示如果你是在招投標業(yè)務，規(guī)范起到非常甫要

12、的作用。在寫作規(guī)范方面以下內 容應予以考慮：不要求功能或質最不適合的項目，任何測試包括完整的描述要執(zhí) 行的。添加可選項包括程序，描述清楚項目的質量。下面的措施可以幫助你節(jié)省金錢。當庫存盤點時，用費用較少的材料取代昂貴的材料，不損害材料要求的品質改進質量或規(guī)格，開發(fā)新的供應來源，較多地使 用散裝貨物；通過經(jīng)濟訂貨批量公式的考慮，通過每個單位價格即單價來談判減 少成本，禾I用競爭以及價格、服務和交付當作出購買選擇的決定。Inven tory Man ageme ntMaterial Source: spri ng linkAuthor: Floyd D. HedrickInven tory ” t

13、o many small bus in ess owners is one of the more visible andtan gible aspects of doing bus in ess. Raw materials, goods in process and fini shedgoods all represent various forms of inventory. Each type represents money Tied up until the inventory leaves the company as purchased products. Likewise,

14、merchandise stocks in a retail store con tribute to profits only whe n their sale puts money into the cash register. I n a literal sen se, inven tory refers lo stocks of anythingn ecessary lo do bus in ess. These stocks represe nt a large portion of the bus in essin vestme nt and must be well man ag

15、ed i n order to maximize profils. In facl, many small bus in esses cannot absorb the types of losses aris ing from poor inven tory man ageme nt. Un less invenl ories are con trolled, they are un reliable, in efficie nt and costly.SUCCESSFUL INVENTORY MANAGEMENTSuccessful inventory management involve

16、sbalancing the costs of inventory withthe ben efits ofinven tory. Many small bus in essowners fail to appreciate fully thetrue costs of carry ing inven tory, which in clude not on ly direct costs of storage, in sura nee and taxes, but also the cost of money tied up in inven tory.This fine linebetwee

17、 n keep ing too much inven toryand not eno ugh is not the man agers only concern.Others in clude: Maintaining a wide assortme nt of stock? but not spread ing therapidly moving ones too thin: In creas ing inven tory turnover - but not sacrifici ng the service level: Keeping slock low - but notsacrifi

18、cing service or performanee.Obta ining lower prices by making volume purchases - but not ending up with slow-movi ng invenlory: and havi ng an adequate invemory on hand - but not gelli ng caught with obsolete items.The degree of success in addressing these concerns is easier to gauge for some tha n

19、for others. For example, comput ing the inven tory turnover ratio is a simple measure of man agerial performa nee. This value gives a rough guideli ne by which man agers can set goals and evaluate performa nee, but it must be realized that the turno ver rate varies with the fun cti on olinven tory,

20、the type of bus in ess and howthe ratio is calculated (whether on sales or cost of goods sold). Average inventory turno ver ratios for in dividual in dustries can be obta ined from trade associati ons.One of the most importa nt aspects of inven tory con trol is to have the items in stock at the mome

21、 nt they are n eeded. This in cludes going into the market to buy the goods early eno ugh to en sure delivery at the proper time. Thus, buying requires advanee planning to determine inventory needs for each timeperiod and then makingthe commitme nts without procrasti nati on.For retailers, pla nning

22、 ahead is very crucial. Since they offer new items for sale mon ths before the actual cale ndar date for the begi nning of the new seas on, it is imperative that buying pla ns be formulated, early eno ugh to allow for intelligent buying without any last minute panic purchases. The main reason for th

23、is early offering for sale of new items is that the retailer regards the calendar date for the begi nning of Ihe new seas on as the mercha ndise date for ihe end of the old seas on. For example, many retailers view March 21 as the end of the spri ng seas on, June 21 as the end of summer and December

24、 21 as Ihe end of win ter.Part of your purchas ing pla n must i nclude acco un ti ng for the depleti on of the inventory. Before a decision can be made as to the level of inventory lo order, you must determ ine how long the inven tory you have in stock will last.For in sta nee, a retail firm must fo

25、rmulate a pla n to en sure the sale of the greatest nu mber of un its.Likewise, a manu faeturi ngbus in ess must formulate a pla nto en sure eno ugh inven tory is on hand for product ion of a fini shed product.In summary, the purehasing plan detail:Wheneommitments should be placed: Whenthe first del

26、ivery should be received; When the inven tory should be peaked; When reorders should no Ion ger be placed: and When the item should no Ion ger be in stock.Well planned purchases affect the price, delivery and availability of products for sale.CONTROLLING YOUR INVENTORYTo maintain an in-stock positi

27、on of wan ted items and to dispose of unwan ted items, it is n ecessary to establish adequate con trols over inven tory on order and inven tory in stock. There are several prove n methods for inven tory con trol. They are listed below, to exam ine the inven tory visually to determ ine if additi onal

28、 inven tory is required. In very small bus in esseswhere this method is used, recordsmay not be needed at all or only for slow moving or expensive items. Tickler control enables the manager to physically count a small portion ofthe inventory each dayso that each segme nt of the inven tory is coun te

29、d every so many days on a regular basis. Click sheet con trol en ables the man ager to record the item as il is used on a sheel of paper. Such in formati onis the n used for reorder purposes. Stub con trol(used by retailers) enables the manager to retain a portion of the price ticket when the item i

30、s sold. The manager can then use the stub to record the item that was sold.As a bus in ess grows, it may find a n eed for a more sophisticated and tech ni cal form of inven tory con trol. Today,the use of computer systems to con trol inven toryis far more feasible for small bus in ess tha n ever bef

31、ore, both through the widespread existenee of computer service organizationsand the decreasing cost of small-sizedcomputers. Often the justificationfor such a computer-based system is enhanced bythe fact that compa ny acco un ti ng and billi ng procedures canalso be han dled on thecomputer.Poin t-of

32、-sale term in als relay in formati onon each item used or sold. The man agerreceives in formatio n prin touts at regular in tervals for review and actio n.Off-linepoint-of-saleterminals relay informationdirectly to the supplierscomputer who uses the in formatio n to ship additi onal items automatica

33、lly to thebuyer/ inven tory man ager.The final method for inven tory con trol is done by an outside age ncy. Amanufacturers representative visits the large retailer on a scheduled basis, takes Ihe stock count and writes the reorder.Unwan ted mercha ndise is removed from stockand retur ned lo Ihe man

34、u facturer Ihrough a predeterm in ed, authorized procedure.A prin cipal goal for many of the methods described above is to determ ine the minimum possible annual cost of orderi ng and stock ing each item. Two major con trol values are used: 1) the order qua ntity, that is, the size and freque ncy of

35、 order: and 2) the reorder point, that is, the minimum stock level at which additi onal quantities are ordered. The Economic Order Quantity (EOQ) formula is one widely used method of computi ng the minimum ann ual cost for orderi ng and stock ing each item.The EOQcomputation takes into account the c

36、ost of placing an order, the annual sales rate, the unit cost 、and the cost of carrying invenlory. Many books on management practices describe the EOQ model in detail.DEVELOPMENTS IN INVENTORY MANAGEMENTIn recenl years, two approaches have had a major inipaclon inventory management:Material Requirem

37、e nts Pla nning (MRP) and Just-I n-Time (JIT and Kanban).Material requireme nts pla nning is basically an in formatio n system in which sales arc con verted dircctly into loads on the facilityby sub-un it and time period.Materials are scheduled more closely, thereby reduci ng inven tories, and deliv

38、ery times become shorter and more predictable. Its primary use is with products composed of manycomponents. MRPsystems are practicalfor smaller firms. The computer systemis only one part of the total project which is usually Iong-term,taking one to threeyears lo develop.Just-i n-time inven tory man

39、ageme nt is an approach which works to elimi nateinven tories rather tha n optimize them. The inven tory of raw materials and work-i n-process falls to that n eeded in a si ngle day. This is accomplished by reduci ng set-up times and lead times so that small lots may be ordered. Suppliers may have t

40、o make several deliveries a day or move close to the user plants to support this pla n.TIPS FOR BETTER INVENTORY MANAGEMENTAt time of delivery. Verify count - Makesure you are receiving as many cartons as arc listed on the delivery rcccipt. Carefully exam ine cach carton for visibledamage If damage

41、is visible, n ote it on the delivery receipt and have lhe driver sig n your copy. After delivery, immediately ope n all cart ons and in spcct for mercha ndise damage.When damage is discovered: Reta in damaged items - All damaged materials mustbe held at Ihe point received. Call carrier to report damage and request inspection. Con firm call in writ ing This is not man datory but it is one way to protect yourself.Carrier in spect ion of damaged items. Have all damaged items in the receivi ngarea - Make certa in the damaged items have not moved from the receivi ng area prior to inspectionby carr