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中英文對照外文翻譯文獻(文檔含英文原文和中文翻譯)
On
Certain
EnterpriseLow-Value
Consumption
Management
MethodLow-value
consumption
goods
management
is
the
process
of
efficiently
overseeing
the
constant
flow
of
units
into
and
out
of
an
existing
Low-value
consumption
goods.
This
process
usually
involves
controlling
the
transfer
in
of
units
in
order
to
prevent
the
Low-value
consumption
goods
from
becoming
too
high,
or
dwindling
to
levels
that
could
put
the
operation
of
the
company
into
jeopardy.
Competent
Low-value
consumption
goods
management
also
seeks
to
control
the
costs
associated
with
the
Low-value
consumption
goods,
both
from
the
perspective
of
the
total
value
of
the
goods
included
and
the
tax
burden
generated
by
the
cumulative
value
of
the
Low-value
consumption
goods.
Balancing
the
various
tasks
of
Low-value
consumption
goods
management
means
paying
attention
to
three
key
aspects
of
any
Low-value
consumption
goods.
The
first
aspect
has
to
do
with
time.
In
terms
of
materials
acquired
for
inclusion
in
the
total
Low-value
consumption
goods,
this
means
understanding
how
long
it
takes
for
a
supplier
to
process
an
order
and
execute
a
delivery.
Low-value
consumption
goods
management
also
demands
that
a
solid
understanding
of
how
long
it
will
take
for
those
materials
to
transfer
out
of
the
Low-value
consumption
goods
be
established.
Knowing
these
two
important
lead
times
makes
it
possible
to
know
when
to
place
an
order
and
how
many
units
must
be
ordered
to
keep
production
running
smoothly.
Calculating
what
is
known
as
buffer
stock
is
also
key
to
effective
Low-value
consumption
goods
management.
Essentially,
buffer
stock
is
additional
units
above
and
beyond
the
minimum
number
required
to
maintain
production
levels.
For
example,
the
manager
may
determine
that
it
would
be
a
good
idea
to
keep
one
or
two
extra
units
of
a
given
machine
part
on
hand,
just
in
case
an
emergency
situation
arises
or
one
of
the
units
proves
to
be
defective
once
installed.
Creating
this
cushion
or
buffer
helps
to
minimize
the
chance
for
production
to
be
interrupted
due
to
a
lack
of
essential
parts
in
the
operation
supply
Low-value
consumption
goods.
Low-value
consumption
goods
management
is
not
limited
to
documenting
the
delivery
of
raw
materials
and
the
movement
of
those
materials
into
operational
process.
The
movement
of
those
materials
as
they
go
through
the
various
stages
of
the
operation
is
also
important.
Typically
known
as
a
goods
or
work
in
progress
Low-value
consumption
goods,
tracking
materials
as
they
are
used
to
create
finished
goods
also
helps
to
identify
the
need
to
adjust
ordering
amounts
before
the
raw
materials
Low-value
consumption
goods
gets
dangerously
low
or
is
inflated
to
an
unfavorable
level.。
Finally,
Low-value
consumption
goods
management
has
to
do
with
keeping
accurate
records
of
finished
goods
that
are
ready
for
shipment.
This
often
means
posting
the
production
of
newly
completed
goods
to
the
Low-value
consumption
goods
totals
as
well
as
subtracting
the
most
recent
shipments
of
finished
goods
to
buyers.
When
the
company
has
a
return
policy
in
place,
there
is
usually
a
sub-category
contained
in
the
finished
goods
Low-value
consumption
goods
to
account
for
any
returned
goods
that
are
reclassified
as
refurbished
or
second
grade
quality.
Accurately
maintaining
figures
on
the
finished
goods
Low-value
consumption
goods
makes
it
possible
to
quickly
convey
information
to
sales
personnel
as
to
what
is
available
and
ready
for
shipment
at
any
given
time.
In
addition
to
maintaining
control
of
the
volume
and
movement
of
various
Low-value
consumption
goods,
Low-value
consumption
goods
management
also
makes
it
possible
to
prepare
accurate
records
that
are
used
for
accessing
any
taxes
due
on
each
Low-value
consumption
goods
type.
Without
precise
data
regarding
unit
volumes
within
each
phase
of
the
overall
operation,
the
company
cannot
accurately
calculate
the
tax
amounts.
This
could
lead
to
underpaying
the
taxes
due
and
possibly
incurring
stiff
penalties
in
the
event
of
an
independent
audit
Historically,
the
echelons
of
the
supply
chain,
warehouse,
distributors,
retailers,etc.,
have
been
managed
independently,
buffered
by
large
Low-value
consumption
goods.
Increasing
competitive
pressures
and
market
globalization
are
forcing
firms
to
develop
supply
chains
that
can
quickly
respond
to
customer
needs.
To
remain
competitive
and
decrease
Low-value
consumption
goods,
these
firms
must
use
multi-echelon
Low-value
consumption
goods
management
interactively,
while
reducing
operating
costs
and
improving
customer
service.
Low-value
consumption
goods
exist
throughout
the
SC
in
various
forms
for
various
reasons.
The
lack
of
a
coordinated
Low-value
consumption
goods
management
throughout
the
SC
often
causes
the
bullwhip
effect,
namely
an
amplification
of
demand
variability
moving
towards
the
upstream
stages.
This
causes
excessive
Low-value
consumption
goods
investments,
lost
revenues,
misguided
capacity
plans,
ineffective
transportation,
missed
production
schedules,
and
poor
customer
service.
Many
scholars
have
studied
these
problems,
as
well
as
emphasized
the
need
of
integration
among
SC
stages,
to
make
the
chain
effectively
and
efficiently
satisfy
customer
requests
(e.g.
reference).
Beside
the
integration
issue,
uncertainty
has
to
be
dealt
with
in
order
to
define
an
effective
SC
Low-value
consumption
goods
policy.
In
addition
to
the
uncertainty
on
supply
(e.g.
lead
times)
and
demand,
information
delays
associated
with
the
manufacturing
and
distribution
processes
characterize
SCs.
Low-value
consumption
goods
management
in
multi-echelon
SCs
is
an
important
issue,
because
there
are
many
elements
that
have
to
coordinate
with
each
other.
They
must
also
arrange
their
Low-value
consumption
goods
to
coordinate.
There
are
many
factors
that
complicate
successful
Low-value
consumption
goods
management,
e.g.
uncertain
demands,
lead
times,
production
times,
product
prices,
costs,
etc.,
especially
the
uncertainty
in
demand
and
lead
times
where
the
Low-value
consumption
goods
cannot
be
managed
between
echelons
optimally.
Most
manufacturing
enterprises
are
organized
into
networks
of
manufacturing
and
distribution
sites
that
procure
raw
material,
process
them
into
finished
goods,
and
distribute
the
finish
goods
to
customers.
The
terms
‘multi-echelon’
or
‘multilevel‘production/distribution
networks
are
also
synonymous
with
such
networks
(or
SC),
when
an
item
moves
through
more
than
one
step
before
reaching
the
final
customer.
Low-value
consumption
goods
exist
throughout
the
SC
in
various
forms
for
various
reasons.
At
any
manufacturing
point,
they
may
exist
as
raw
materials,
work
in
progress,
or
finished
goods.
They
exist
at
the
distribution
warehouses,
and
they
exist
in-transit,
or
‘in
the
pipeline’,
on
each
path
linking
these
facilities.
Manufacturers
procure
raw
material
from
suppliers
and
process
them
into
finished
goods,
sell
the
finished
goods
to
distributors,
and
then
to
retail
and/or
customers.
When
an
item
moves
through
more
than
one
stage
before
reaching
the
final
customer,
it
forms
a
‘multi-echelon’
Low-value
consumption
goods
system.
The
echelon
stock
of
a
stock
point
equals
all
stock
at
this
stock
point,
plus
in-transit
to
or
on-hand
at
any
of
its
downstream
stock
points,
minus
the
backorders
at
its
downstream
stock
points.
So
far
literature
has
devoted
major
attention
to
the
forecasting
of
lumpy
demand,
and
to
the
development
of
stock
policies
for
multi-echelon
SCs
Low-value
consumption
goods
control
policy
for
multi-echelon
system
with
stochastic
demand
has
been
a
widely
researched
area.
More
recent
papers
have
been
covered
by
Silver
and
Pyke.
The
advantage
of
centralized
planning,
available
in
periodic
review
policies,
can
be
obtained
in
continuous
review
policies,
by
defining
the
reorder
levels
of
different
stages,
in
terms
of
echelon
stock
rather
than
installation
stock.
To
sum
up,
these
papers
consider
two-
or
N-echelon
Low-value
consumption
goods
systems,
with
generally
stochastic
demand,
except
for
one
study
that
considers
Markov-modulated
demand.
They
generally
assume
constant
lead
time,
but
two
of
them
accept
it
to
be
stochastic.
They
gain
exact
or
approximate
solutions.
In
multi-echelon
Low-value
consumption
goods
management
there
are
some
other
research
techniques
used
in
literature,
such
as
heuristics,
vary-METRIC
method,
fuzzy
sets,
model
predictive
control,
scenario
analysis,
statistical
analysis,
and
GAs.
These
methods
are
used
rarely
and
only
by
a
few
authors.
.
談企業(yè)低值易耗品的管理方法低值易耗品管理是有效監(jiān)督不斷流動的單位傳入和傳出現(xiàn)有低值易耗品的過程。此過程通常涉及控制調入單位為了防止低值易耗品變得過高,或者減少到可以把危險的公司運作的水平。主管低值易耗品管理亦旨在控制低值易耗品、相關費用都從生成的清單的累積價值的稅務負擔及所包括的貨物總價值的角度。
平衡低值易耗品管理的各項任務,就是要注意三個關鍵環(huán)節(jié),任何低值易耗品。第一個方面,隨著時間的推移。在總低值易耗品中獲得的材料,這意味著供應商需要多長時間,處理訂單并執(zhí)行交付的理解。低值易耗品管理還要求建立一個堅實的理解,將這些材料的低值易耗品轉移多久。了解這兩個重要的帶頭作用時間,使我們能夠知道什么時候下訂單,并必須訂購多少個單位,以保持生產(chǎn)順利進行。
計算所謂的緩沖低值易耗品也是有效的低值易耗品管理的關鍵。實質上,緩沖低值易耗品是額外單位超出維護生產(chǎn)水平所需的最小數(shù)目。例如,經(jīng)理可能確定它會保持一個或兩個額外單位的給定的計算機部件在手上,萬一出現(xiàn)緊急情況或單位之一證明是有缺陷的一旦安裝了一個好主意。創(chuàng)建此墊或緩沖區(qū)有助于生產(chǎn)中斷的操作供應低值易耗品中的基本部分缺乏機會減至最低。
低值易耗品管理,并不限于記錄提供原材料和運動到業(yè)務流程中的這些材料。這些物料的運動,他們經(jīng)過各階段的操作也很重要。通常稱為貨物或正在進行的工作清單,跟蹤材料以及用于創(chuàng)建成品還有助于確定是否需要調整原材料低值易耗品獲取危險低或不利的水平充氣之前訂購量
最后,低值易耗品管理有準確記錄的成品都準備運做。這通常意味著過帳到低值易耗品總計新建商品的生產(chǎn),以及減去最新的買家成品運輸。當該公司在地方退貨策略時,通常有任何退貨,被列為翻新或第二個等級質量考慮到成品低值易耗品中所載的子類別。準確地保持成品低值易耗品數(shù)字,使能夠迅速傳達怎樣為可用,并準備在任何給定時間運到銷售人員信息。
除了維持量控制與運動的各種低值易耗品,低值易耗品管理還使它可能準備用于訪問任何稅項的準確記錄由于每種低值易耗品類型。沒有有關單位卷內的每個階段的整體運作的精確數(shù)據(jù),該公司不能準確地計算稅款數(shù)額。這可能會導致短付工資的稅款,并可能產(chǎn)生獨立審計事件中的嚴厲處罰。
從歷史上看,多級供應鏈、倉庫、分銷商、零售商等,已經(jīng)通過大量的低值易耗品緩沖被獨立管理。競爭壓力的增加和市場的全球化迫使企業(yè)發(fā)展能夠快速滿足客戶需要的供應鏈。為了保持競爭力,降低低值易耗品,這些企業(yè)必須交互使用多級低值易耗品管理,同時降低運營成本,改善客戶服務。因各種不同的原因,低值易耗品以不同形式存在在供應鏈中。在整個供應鏈中,低值易耗品管理失衡,經(jīng)常會引起“牛鞭效應”,即需求逆流而上,逐級變異放大的一個階段。這種效應引起企業(yè)過多的低值易耗品積壓,使收入減少,運輸效率降低,擾亂了低值易耗品計劃和產(chǎn)品生產(chǎn)計劃,同時降低了企業(yè)的服務水平。
許多學者已經(jīng)對這些問題進行了研究,并且強調了對有效地滿足客戶需求的供應鏈各階段之間進行整合的必要性。除了整合問題,為了確定一個有效地供應鏈低值易耗品政策,還必須處理不確定性問題。除了對供應和需求的不確定性,與生產(chǎn)和銷售過程相關的信息延遲也是供應鏈的一個特點。
多級供應鏈中的低值易耗品管理是一項重要的內容,因為有許多方面兩者都必須相互配合,協(xié)調合作。它們還必須對它們的低值易耗品進行協(xié)調安排。有許多因素使成功的低值易耗品管理變得復雜,例如。需求的不確定、交貨時間、投產(chǎn)日期、產(chǎn)品價格、成本等,尤其是在不確定性的需求和交貨時間下,管理者不能夠將多級供應鏈中的低值易耗品管理得最優(yōu)。
大多數(shù)制造企業(yè)被組織起來形成了一個制造和分銷為一體的網(wǎng)絡,這個網(wǎng)絡包括了原材料的采購、加工和產(chǎn)品的銷售。當一個產(chǎn)品經(jīng)過多個階段才到達最終用戶時,多級或者多層次生產(chǎn)/分銷網(wǎng)絡這些代名詞也和前面所述的這樣的網(wǎng)絡意思相同。因各種不用的原因,低值易耗品以不用的形式存在在整個供應鏈中。在任何一個制造過程中,它們可能作為原材料、在制品或者產(chǎn)成品存在。它們存在于配送倉庫,存在于運輸途中,或者存在于管道里,它們存在于這些設備的每個鏈接處。
制造商從供應商處采購原材料,將它們加工成產(chǎn)品并銷售給分銷商,然后由分銷商銷售給零售商或者用戶。當一個產(chǎn)品經(jīng)過多個階段才到達最終用戶,它就形成了一個多級低值易耗品系統(tǒng)。某一低值易耗品節(jié)點的級低值易耗品等于這個低值易耗品節(jié)點上的所有低值易耗品加上轉移或者正在轉移的任何一個后續(xù)節(jié)點的低值易耗品,減去后續(xù)節(jié)點的缺貨。
在商界有關多級低值易耗品系統(tǒng)的分析已經(jīng)有著悠久的歷史。在許多領域,多級低值易耗品管理系統(tǒng)被廣泛運用于向客戶分銷產(chǎn)品。鑒于這些系統(tǒng)的重要性,許多研究人員通過各種各樣的條件和假設開始研究他們的運行特點。自從哈里斯提出經(jīng)濟訂貨批量模型以來,研究人員和實際工作者更加積極地關注在不同操作參數(shù)和模型假設條件下系統(tǒng)的分析和模型設計。在過去的十年里,對于多級低值易耗品管理模型的研究已經(jīng)獲得了重要成就,主要是因為通過利用現(xiàn)代信息技術,使各個過程和分銷階段的供應鏈的整體控制逐漸變成可能。
到目前為止,相關的一些文獻主要關注于對需求的預測,以及對多階段供應鏈低值易耗品政策的發(fā)展。需求隨機的多階段系統(tǒng)的低值易耗品控制政策已經(jīng)具有了一個廣泛的研究領域。近年來有許多論文都包含了斯爾福和派克的觀
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