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1、存貨管理資料來源:Spring link作 者 :Floyd D. Hedrick “存貨對(duì)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。將會(huì)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A采購計(jì)劃而不拖延實(shí)現(xiàn)買賣雙方的交易承諾。的時(shí)候也就是新產(chǎn)品的開始時(shí)候便是這個(gè)出新期。例如,許多零售商的觀點(diǎn)為21211221季的結(jié)束的日期,在這些日期之后商品需要更替。產(chǎn)品的生產(chǎn)??傊少徲?jì)劃要求:當(dāng)做出承諾后應(yīng)盡快提前去完成。當(dāng)?shù)谝粋€(gè)客戶交付時(shí),應(yīng)當(dāng)接受;當(dāng)庫存達(dá)到最大時(shí),應(yīng)及時(shí)清理;當(dāng)重新安
2、排時(shí),應(yīng)再放置。合理的利用釆購價(jià)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(dāng)?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?fù)雜的:Tickler 計(jì)算機(jī)服務(wù)機(jī)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)展這樣以計(jì)算機(jī)為基礎(chǔ)的企業(yè)加強(qiáng)了會(huì)計(jì)功能,而且計(jì)費(fèi)程序也在計(jì)算機(jī)上進(jìn)行處理。銷售點(diǎn)終端機(jī)是將每個(gè)項(xiàng)目信息傳遞給使用者而出售的機(jī)器。經(jīng)過以接收信息、打印信息、定期進(jìn)行檢查。離線的銷售點(diǎn)的終端機(jī)可直接與供應(yīng)商的計(jì)算機(jī)相連,自動(dòng)與其他物的買方交流信息。最終, 存控制方法是由一個(gè)外部機(jī)構(gòu)提供,制造商的代表定期訪問。存貨計(jì)數(shù)和寫入,重新
3、排序。不需要的商品將從庫存中刪除并將通過一預(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(gè)貨物每年最少的費(fèi)用。其中兩個(gè)最主要的指標(biāo)是 : 訂購數(shù)最,也就是大小和訂單的頻率。訂貨點(diǎn),即最低庫存水平的額外數(shù)麗訂購。經(jīng)濟(jì)訂貨量(EOQEOQ單位成本以及庫存成本。很多書在管理實(shí)踐中都詳細(xì)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(jì)劃(MRP)和 Just-In-Time (JIT)對(duì)庫存管理方式產(chǎn)生了栗大影響。主要針對(duì)購買者與供應(yīng)商之間的交易中,買賣雙方對(duì)存貨的要求隨時(shí)改變,造成的時(shí)間差和功能差。物料需求計(jì)劃,基木是一 個(gè)信息系統(tǒng),其中銷售貨接轉(zhuǎn)換成內(nèi)部
4、調(diào)撥, 再進(jìn)行出售。材料的需求更加緊密,從而減少存貨,使交貨時(shí)間變得更短可預(yù)測。物料需求計(jì)劃被設(shè)計(jì)用制造業(yè)庫存管理信息處理,它解決了如何實(shí)現(xiàn)制造業(yè)庫存實(shí)現(xiàn)目 標(biāo)在正確的時(shí)間按正確的數(shù)量得到所需的物料這難題。MRP是當(dāng)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(duì)小公司比較實(shí)用。MRP 是一種以計(jì)算機(jī)為基礎(chǔ)而編制實(shí)行控制的系統(tǒng),它不僅是種新的計(jì)劃管MRPMRP一旦調(diào)整,使各項(xiàng)作業(yè)的優(yōu)先順序符合實(shí)際情況。JIT(JustlnTime)JIT理哲學(xué),而且是-種先進(jìn)的生產(chǎn)組織方式,它環(huán)環(huán)相扣,不允許有任何一個(gè)環(huán)節(jié)JITJIT目JIT于起來,使問題不被發(fā)現(xiàn)
5、而得不到及時(shí)解決。更好的庫存管理訣竅在交貨時(shí):計(jì)數(shù)驗(yàn)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(xì)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(dá)的回單上列明并簽好負(fù)責(zé)人的姓名蓋好公句印章;而如果在交貨后,打開貨物檢查時(shí),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(shí)候現(xiàn)場清點(diǎn), 然后上報(bào)損壞和請(qǐng)求檢查承運(yùn)人。最后確認(rèn)并調(diào)用,這具有強(qiáng)制性,是一種用來保護(hù)自己方法。壞的ft處置。托運(yùn)人即供應(yīng)商未經(jīng)書面授權(quán)不得返回己損壞的項(xiàng)目。為制造商提供提示容應(yīng)予以考慮:不要求功能或質(zhì)最不適合的項(xiàng)目,任何測試包括完整的描述要執(zhí)行的。添加可選項(xiàng)包括程序,描述清楚項(xiàng)目的質(zhì)量。少成本,
6、利用競爭以及價(jià)格、服務(wù)和交付當(dāng)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 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
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