存貨管理的外文翻譯

1、 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(yīng)，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(yīng)求或供大于求，存貨周轉(zhuǎn)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

2、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(guān)，現(xiàn)僅需要關(guān)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(zhuǎn)率，同時要保證服務(wù)水平和質(zhì)量，保持低庫存，不能出現(xiàn)供不應(yīng)求，做到最佳經(jīng)濟批量；作出以較低的價格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(zhuǎn)率來衡量管理業(yè)績。此值提供了一個粗略的指導(dǎo)方針，管理人員可設(shè)定因標和評估績效，似我們必須意識到周轉(zhuǎn)率隨庫存的功能、業(yè)務(wù)

3、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(zhuǎn)比例可從貿(mào)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?shù)臅r間交貨。岡此，購買需要預(yù)先規(guī)劃以確定毎個庫存存貨需要的時間期里，進而不拖延實現(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(wù)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(jié)束的時候也就是新產(chǎn)品的開始時候便是這個出新期。例

4、如，許多零售商的觀點為3月21日是的春季結(jié)束的日期，6月21日是夏季的結(jié)束的日期和12月21日是冬季的結(jié)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)?？傊?，采購計劃要求:當做出承諾后應(yīng)盡快提前去完成。當?shù)谝粋€客戶交付 時，應(yīng)當接受；當庫存達到最大時，應(yīng)及時清理；當重新安排時，應(yīng)再放置。合理的利用釆購價格、銷售和產(chǎn)品交貨

5、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?，處置不需要的存貨?庫存控制是有一些行之有效的方法。從最簡單到最復(fù)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是使經(jīng)理計數(shù)一小部分的厙存，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(wù)的增長，可能會發(fā)觀需要更復(fù)雜和技水性的庫存控制。如使用計算機系統(tǒng)，使

6、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(wù)機構(gòu)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(chǔ)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。離線的銷售點的終端機可直接與供應(yīng)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(gòu)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(yù)先確定、授權(quán)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

7、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)展近年來，兩種新的存貨方法物料需求計劃(mrp)和just-in-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(yīng)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(zhuǎn)換成內(nèi)部調(diào)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

8、間變得更短，可預(yù)測。物料需求計劃被設(shè)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是一種以計算機為基礎(chǔ)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。mrp的出觀和發(fā)展，引起了生產(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(nèi)確定生產(chǎn)部門應(yīng)進行加工生產(chǎn)的

9、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(diào)整，使各項作業(yè)的優(yōu)先順序符合實際情況。 jit(justlntime)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、厙存、質(zhì)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

10、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(diào)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

11、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(yīng)商未經(jīng)書面授權(quán)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(wù)，規(guī)范起到非常甫要的作用。在寫作規(guī)范方面以下內(nèi) 容應(yīng)予以考慮:不要求功能或質(zhì)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(zhì)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(zhì)改進質(zhì)量或規(guī)格，開發(fā)新的供應(yīng)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

12、少成本，利用競爭以及價格、服務(wù)和交付當作出購買選擇的決定。inventory managementmaterial source: spring linkauthor: floyd d. hedrick“inventory” to many small business owners is one of the more visible and tangible aspects of doing business. raw materials, goods in process and finished goods all represent various forms of inventor

13、y. each type represents money tied up until the inventory leaves the company as purchased products. likewise, merchandise stocks in a retail store contribute to profits only when their sale puts money into the cash register. in a literal sense, inventory refers lo stocks of anything necessary lo do

14、business. these stocks represent a large portion of the business investment and must be well managed in order to maximize profils. in facl, many small businesses cannot absorb the types of losses arising from poor inventory management. unless invenlories are controlled, they are unreliable, ineffici

15、ent and costly.successful inventory managementsuccessful inventory management involves balancing the costs of inventory with the benefits of inventory. many small business owners fail to appreciate fully the true costs of carrying inventory, which include not only direct costs of storage, insurance

16、and taxes, but also the cost of money tied up in inventory. this fine line between keeping too much inventory and not enough is not the manager's only concern. others include: maintaining a wide assortment of stock but not spreading the rapidly moving ones too thin: increasing inventory turnover

17、 - but not sacrificing the service level: keeping slock low - but not sacrificing service or performance. obtaining lower prices by making volume purchases - but not ending up with slow-moving invenlory: and having an adequate invemory on hand - but not gelling caught with obsolete items.the degree

18、of success in addressing these concerns is easier to gauge for some than for others. for example, computing 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

19、 that the turnover rate varies with the function ol' inventory, the type of business and how the ratio 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

20、inventory control is to have the items in stock at the moment they are needed. this includes going into the market to buy the goods early enough to ensure delivery at the proper time. thus, buying requires advance planning to determine inventory needs for each time period and then making the commitm

21、ents without procrastination.for retailers, planning ahead is very crucial. since they offer new items for sale months before the actual calendar date for the beginning of the new season, it is imperative that buying plans be formulated, early enough to allow for intelligent buying without any last

22、minute panic purchases. the main reason for this early offering for sale of new items is that the retailer regards the calendar date for the beginning of ihe new season as the merchandise date for ihe end of the old season. for example, many retailers view march 21 as the end of the spring season, j

23、une 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 of the 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 ins

24、tance, a retail firm must formulate a plan to ensure the sale of the greatest number of units. likewise, a manufacturing business must formulate a plan to ensure enough inventory is on hand for production of a finished product.in summary, the purchasing plan detail: when commitments should be placed

25、: when the first delivery should be received; when the inventory should be peaked; when reorders should no longer be placed: and when the item should no longer be in stock.well planned purchases affect the price, delivery and availability of products forsale.controlling your inventoryto maintain an

26、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 for inventory control. they are listed below, to examine the inventory visually to determine if addition

27、al inventory is required. in very small businesses where this method is used, records may not be needed at all or only for slow moving or expensive items. tickler control enables the manager to physically count a small portion of the inventory each day so that each segment of the inventory is counte

28、d every so many days on a regular basis. click sheet control enables the manager to record the item as il is used on a sheel of paper. such information is then used for reorder purposes. stub control (used by retailers) enables the manager to retain a portion of the price ticket when the item is sol

29、d. the manager can then use the stub to record the item that was sold.as a business grows, it may find a need for a more sophisticated and technical form of inventory control. today, the use of computer systems to control inventory is far more feasible for small business than ever before, both throu

30、gh the widespread existence of computer service organizations and the decreasing cost of small-sized computers. often the justification for such a computer-based system is enhanced by the fact that company accounting and billing procedures can also be handled on the computer.point-of-sale terminals

31、relay information on each item used or sold. the manager receives information printouts at regular intervals for review and action.off-line point-of-sale terminals relay information directly to the supplier's computer who uses the information to ship additional items automatically to the buyer/i

32、nventory manager.the final method for inventory control is done by an outside agency. a manufacturer's representative visits the large retailer on a scheduled basis, takes ihe stock count and writes the reorder. unwanted merchandise is removed from stock and returned lo ihe manufacturer ihrough

33、a predetermined, authorized procedure.a principal goal for many of the methods 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 p

34、oint, that is, the minimum stock level at which additional quantities are ordered. the economic order quantity (eoq) formula is one widely used method of computing the minimum annual cost for ordering and stocking each item. the eoq computation takes into account the cost of placing an order, the an

35、nual 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 inipacl on inventory management: material requirements planning (mrp) and just-i

36、n-time (jit andkanban). material requirements planning is basically an information system in which sales arc converted dircctly into loads on the facility by sub-unit and time period. materials are scheduled more closely, thereby reducing inventories, and delivery times become shorter and more predi

37、ctable. its primary use is with products composed of many components. mrp systems are practical for smaller firms. the computer system is only one part of the total project which is usually long-term, taking one to three years lo develop.just-in-time inventory management is an approach which works t

38、o 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 by reducing set-up times and lead times so that small lots may be ordered. suppliers may have to make several deliveries a day or move clos

39、e to the user plants to support this plan.tips for better inventory managementat time of delivery. verify count - make sure you are receiving as many cartons as arc listed on the delivery rcccipt. carefully examine cach carton for visible damage if damage is visible, note it on the delivery receipt

40、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 must be held at ihe point received. call carrier to report damage and request inspection. confirm call in writingthis is not mandatory but it is one way to protect yourself.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 prior to inspection by carrier. af