chapter4-1庫存管理的基本原理課件講解

物流國際化實務

江蘇海事職業(yè)技術(shù)學院仲穎LogisticsManagement

Chapter4-1

1.4InventoryManagementCaseStudyWhydoesaninventoryerroraffecttwoperiods?CaseStudyWhydoesaninventoryerroraffecttwoperiods?為什么一個庫存的錯誤會影響兩個會計期間beginninginventory+purchases-endinginventory=COGSCOGS=COSTOFGOODSSOLD產(chǎn)品銷售成本CaseStudyWhydoesaninventoryerroraffecttwoperiods?為什么一個庫存的錯誤會影響兩個會計期間Thecaseindicatestheimportanceofinventoryinacompany.It’slearnmoreaboutinventoryandmanagementmethods.ProjectAIntroductionofinventoryQuestion1Whatisinventory？Inventoryreferstostocksofanythingnecessarytodobusiness.庫存是指生產(chǎn)經(jīng)營時任何必要的存貨。ProjectAIntroductionofinventoryQuestion2Whatkindofinventorydowehave?常見庫存有哪些？Rawmaterials原材料workinprocess(WIP)在制品finishedgoods產(chǎn)成品Eachtyperepresentsmoneytiedupuntiltheinventoryleavestheorganizationandispaidfor.各類庫存都表示所占用的資金，一直到存貨離開公司并收到付款后才不占用資金。tiedup是過去分詞短語作定語，修飾money，相當于定語從句“whichistiedup?”。Forthisreasonitisundesirabletoholdgreaterstocksthanisnecessary.因為這個原因，人們不愿意持有大于其所需的庫存。(1)it是形式主語，后面的不定式結(jié)構(gòu)tohold…是真實主語。(2)thanisnecessary是省略語，完整語應為thanitisnecessary，在口語中也可以直接寫為thannecessary。Whatisinventorymanagement?Inventorymanagementinvolvesthemanagementofallaspectsrelatingtostockholding,withtheaimofprovidingthedesiredlevelofcustomerserviceatoptimalcost.庫存管理涉及庫存持有所有相關(guān)方面的管理，目的是以最優(yōu)成本提供期望水平的客戶服務。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