外文翻譯--中小企業(yè)庫存管理對班加羅爾機床企業(yè)的研究（節(jié)選）

1、<p>　　中文3200漢字，1800單詞，10000英文字符</p><p>　　出處：Rajeev N. Inventory management in small and medium enterprises: A study of machine tool enterprises in Bangalore[J]. Management Research News, 2008, 31(9): 65

2、9-669.</p><p><b>　　外文翻譯 </b></p><p>　　Inventory management in small and medium enterprises:A study of machine tool enterprises in Bangalore</p><p><b>　　N.Raje

3、ev </b></p><p><b>　　Abstract</b></p><p>　　Purpose – The purpose of this paper is to provide guidelines for entrepreneurs for implementing effective inventory management (IM) pr

4、actices and presents the results of a survey of machine tool enterprises in Bangalore, India.</p><p>　　Design/methodology/approach – A descriptive analysis is used to present aspects of the findings, which r

5、eflect the current state of IM in machine tool enterprises. In addition, percentages, bar diagrams and correlation analysis provide a more accurate assessment of this industry sector.</p><p>　　Findings – The

6、 study identified several major problems in the context of IM in machine tool enterprises including the use of rule-of-thumb for IM, a low importance given to forecasting, random ordering of materials, low levels of trai

7、ning and development, and low computer use as well as a low importance given to purchasing and variable lead-time. The study confirmed the need for managers in the machine tool sector to alter drastically their approach

8、to IM.</p><p>　　Research limitations/implications – This study of 40 SMEs in Bangalore should be extended using a larger sample representative of Indian SMEs in order to arrive at findings that are more gene

9、ralizable across the machine tool sector in India.</p><p>　　Practical implications – The managers of SMEs should consider seriously IM as a strategic concept simply because effective IM positively influences

10、 productivity. There is profound scope for improving the operations and performance of SMEs through the application of quality practices in IM.</p><p>　　Originality/value – Considering the lack of studies ab

11、out IM in the context of Indian small and medium sized enterprises (SMEs), this paper helps fill a gap in the literature. A review of the policy framework concerned with SMEs suggests that policymakers do not consider cr

12、itically the role of IM and related issues. It is significant to note that there is no exclusive reference to improvement in IM within the policy documents. At the same time, the literature review suggests that effective

13、 appro</p><p>　　Keywords: Small to medium-sized enterprises, Inventory management, India</p><p>　　Introduction </p><p>　　Inventories are a significant portion of the current assets

14、of any business enterprise(Kruger, 2005). Inaccuracies in an inventory creates a range of problems, including loss of productivity, the manufacturing of unwanted items, a reduction in the levels of customer commitment, t

15、he accumulation of costly physical inventories and frustration(Meyer, 1991). The costs of any of these inaccuracies can indeed be significant. Therefore, the cost savings that accrue from improved practices in inventory

16、</p><p>　　However, while the critical role of inventories to a firm’s survival is well recognized in theory, IM does not necessarily drive practice in many SMEs. When business strategies are formulated, IM i

17、s not generally treated as a critical or strategic activity (Sprague and Wacker, 1996). In the context of SMEs in India and the formal IM practices they adopt, very few studies deal in-depth with this issue. Therefore, t

18、his paper begins to bridge this gap by investigating the status of IM in SMEs in Ba</p><p>　　IM and SMEs </p><p>　　While IM is defined in several different ways, the concept implies the establis

19、hment of strategic objectives and the positioning for inventories (Sprague and Wacker, 1996). As such, IM is the active control program, which allows a firm to manage its manufacturing, sales, purchases, distributions an

20、d payments (Lavely, 1996). This paper examines these items with due consideration given to the specific features of SMEs in Bangalore. </p><p>　　Small and medium sized enterprises are defined in numerous way

21、s around the globe. In India, the idea defining a SME is a recent notion. Until 2006, no definition form edium enterprises existed in India, whereas small-scale enterprises were defined under the Industries Development a

22、nd Regulation Act, 1951 (IDR). The Micro, Small and Medium Enterprises Development Act, 2006 (MSMED) defined for the first time what a medium scale enterprise was along with a revised definition of a small enterprise. &l

23、t;/p><p>　　An overview of literature </p><p>　　Inventory management has significance for any enterprise in an inventory intensive manufacturing industry because effective practices in IM will allow

24、 an enterprise to minimize inventory costs and therefore, avoid the dire consequences that come with a shortage of material resources. This sequence of events has special significance in the context of SMEs and IM. Elora

25、nta and Raisanen (1988) argue that poor quality forecasts are the main factors contributing to this sequence of events in SMEs. Ch</p><p>　　Natarajan (1991) discussed the linkages between IM and competitive

26、advantage, bringing into focus the integration of strategic and competitive factors such as cost,delivery and quality. Natarajan (1991) argues that reducing the throughput time by faster value addition to the materials p

27、rovides a firm with a distinct edge in competitive environments. However, inventory costs are determined not only by their level of inventory but also by the time the materials spend in the system. </p><p>　

28、　Mantho (1994) classified IM into three broad areas: </p><p>　　(1) Inventory record keeping: due to the availability of computers at a reasonable price, SMEs have found it appropriate to automate their inven

29、tory records through computerization. </p><p>　　(2) Inventory decision-making: many models can be integrated into computer- based inventory systems. </p><p>　　(3) Material requirement planning (

30、MRP) system: MRP is an IM information system concerned with getting the right materials to the right place at the right time. </p><p>　　However, contemporary IM systems are more challenging because of severa

31、l variable In a fluid IM environment, these factors include high inflation rates at certain periods, low availability of traditional materials, high costs of labour leading to less making and more buying, increasing numb

32、ers of suppliers entering the procurement market and rapid development of micro-processors and software in decision-making support systems. In addition, new technological innovations lead to the development of</p>

33、<p>　　The IM practices of SMEs in Finland and Greece were studied by Chikan and Whybark (1990) to identify the experiences of managers concerning IM. In Finland, 15 case studies of IM were undertaken, including exa

34、mining the role of IM in corporate planning, inventory decision-making and performance measurement. The findings revealed that IM decisions are made at the operational level with minimal guidance from the top. Furthermor

35、e, the lack of accurate, real-time and suitable aggregate information of</p><p>　　The second study included observations of 30 SMEs in northern Greece. A principal finding was that while all firms had comput

36、erized information systems for the purposes of inventory record keeping and accounting, no decision-making models were applied in the process. The use of an integrated decision support system (DSS) was not even considere

37、d by these Greek entrepreneurs – this was seen as being both unnecessary and costly. The major restraint of the use of computers was not their cost or the </p><p>　　A well-operated integrated production-inve

38、ntory system is a decisive success factor under a variety of conditions (Chikan, 1990). However, concerning performance, SMEs are often satisfied with the end-of-year stocktaking, trading and profit and loss accounts. In

39、 most SMEs, the balance sheet rules even though many benefits can be derived from implementing a perpetual inventory system. In systems of this type, all stock items are periodically and randomly checked throughout the y

40、ear. Given that ma</p><p>　　Conclusion </p><p>　　The study of 40 SMEs in Bangalore indicated that even in an inventory intensive manufacturing industry sector such as the machine tool industry,

41、IM practices are poor. The use of formal practices for managing inventories was also inadequate. Poor IM practices are characterized by a lack of an integrated approach in the form of the absence of links between physica

42、l stock and accounting system. A lack of appreciation for IM among the entrepreneurs and the lack of qualified staff are the two major </p><p>　　Three important aspects used to judge the quality of a firm’s

43、IM practices are the systematic character of the operation, the use of computers and the application of modern methodology (Chikan, 1990). In this context, the level of computerization for IM activities of the MTEs in Ba

44、ngalore was low. While the SMEs were equipped computers, the capabilities of software and hardware were not exploited to their full potential. For the SMEs in the machine tool sector in Bangalore, there is a profound s&l

45、t;/p><p><b>　　譯文 </b></p><p>　　中小企業(yè)庫存管理:對班加羅爾機床企業(yè)的研究</p><p><b>　　諾.拉杰夫</b></p><p><b>　　摘要</b></p><p>　　目的 - 本文旨在為實施有效

46、庫存管理（IM）的企業(yè)家提供指導原則，并介紹印度班加羅爾機床企業(yè)調查的結果。</p><p>　　設計/方法論/方法 - 描述性分析用于介紹結果的各個方面，這些方面反映了機床企業(yè)中庫存管理的現(xiàn)狀。此外，百分比，條形圖和相關性分析為該行業(yè)提供了更準確的評估。</p><p>　　調查結果 - 該研究確定了機床企業(yè)庫存管理環(huán)境下的幾個主要問題，其中包括使用經驗法則對庫存管理，對預測的重視程度低

47、，對材料的隨機排序，培訓和開發(fā)水平低，計算機使用低以及對采購和可變提前期的重視程度低。該研究證實，機床行業(yè)的管理人員需要徹底改變他們的庫存管理方式。</p><p>　　研究局限性/影響 - 這項針對班加羅爾的40家中小企業(yè)的研究應該利用印度中小企業(yè)的更大樣本代表進行擴展，以獲得印度機床行業(yè)更普遍的調查結果。</p><p>　　實際影響 - 中小企業(yè)的管理者應該認真考慮庫存管理作為戰(zhàn)略概

48、念，因為有效的庫存管理會對生產力產生積極影響。通過在庫存管理中應用質量實踐，改善中小企業(yè)的運營和績效具有很大的空間。</p><p>　　原創(chuàng)性/價值 - 考慮到在印度中小企業(yè)（SMEs）背景下缺乏有關IM的研究，本文有助于填補文獻中的空白。對與中小企業(yè)有關的政策框架進行的審查表明，政策制定者不會認真考慮庫存管理和相關問題的作用。值得注意的是，政策文件中并沒有專門提到庫存管理的改進。同時，文獻綜述表明，IM的有效

49、方法可以提高中小企業(yè)的生產力和競爭力。</p><p>　　關鍵詞：中小型企業(yè)，庫存管理，印度</p><p><b>　　介紹</b></p><p>　　庫存是目前任何企業(yè)資產的重要部分(克魯格，2005)。庫存不準確會造成一系列問題:包括生產力的損失，不必要的物品制造，降低了對客戶承諾的水平，增加了庫存積累所占的成本(邁耶，1991)。這

50、些問題會造成企業(yè)巨大的損失，因此，要改進庫存管理的方法，以減少這項損失，節(jié)約成本(邁耶，1991)。對一個公司來說，庫存管理和控制是至關重要的，因為庫存管理的不善威脅到企業(yè)的生存能力(斯普拉格和瓦克，1996)。因為IM(庫存管理)的方法直接影響資本的運營，生產和客戶服務，所以庫存管理能影響一家企業(yè)的財務實力和競爭地位(吳等，1993;Vergin，1998)。</p><p>　　雖然，從理論上證明庫存對一個公

51、司的生存至關重要，但是庫存管理在中小企業(yè)并沒有得到運用。每當制定業(yè)務戰(zhàn)略時，庫存管理一般不被視為一個關鍵或戰(zhàn)略性的活動(斯普拉格和Wacker，1996)。在印度很少對中小企業(yè)和庫存管理的方法進行深入研究的。因此，本文開始就印度班加羅爾的中小企業(yè)和庫存管理方法展開調查。</p><p><b>　　庫存管理和中小企業(yè)</b></p><p>　　對庫存管理有好幾種不同

52、的定義方法，庫存管理這個概念的提出意味著庫存戰(zhàn)略目標的建立和庫存的定位(斯普拉格和Wacker，1996)。例如，庫存管理是一種有效的允許一個公司來管理其制造，銷售，購買，分配和支付款項的控制程序(拉夫利，1996)。本文探討在班加羅爾的中小企業(yè)的庫存管理，并適當考慮到具體的項目特點。</p><p>　　世界各地的中小型企業(yè)，其界定方式都不同。在印度，最近才確定了對中小企業(yè)的界定。直到2006年，印度之前都沒有

53、中小型企業(yè)的定義，而小規(guī)模企業(yè)是在1951年根據(jù)行業(yè)的發(fā)展和管制法定義的(IDR)。該微型，小型和中小型企業(yè)發(fā)展法，于2006(MSMED)修訂完成，該法首次對一個中等規(guī)模的企業(yè)與小企業(yè)進行定義。該法根據(jù)一個小企業(yè)的概念總結出有關微型企業(yè)的概念。據(jù)中小企業(yè)發(fā)展法規(guī)定，制造業(yè)企業(yè)里的微型企業(yè)是指設備和機器的投資總額不超過250萬盧比。小企業(yè)是指投資于廠房及機器的總資產在250萬盧比和5000萬盧比之間的企業(yè)。中小型企業(yè)是指投資于機器及設備

54、總資產在5000萬盧比和1億盧比之間的企業(yè)。因此，在印度，中小企業(yè)是指設備與機器的投資總額最高為1億盧比的企業(yè)。在這份研究報告里，中小企業(yè)是指設備與機器的總價值，以現(xiàn)行成本估價，金額最高為1億盧比的企業(yè)。</p><p><b>　　理論</b></p><p>　　庫存管理對任何密集型的制造業(yè)都很有意義，因為有效的庫存管理能使企業(yè)最大限度地降低庫存成本，還能避免由物

55、質資源的短缺帶來的可怕后果。這些對庫存管理和中小企業(yè)有特殊意義。Eloranta和Raisanen(1988)認為，促成庫存管理不能有效實施的主要因素是不全面的庫存預測。赤坎(1990)指出，一個健全的庫存管理系統(tǒng)是一個公司成功的決定性因素。但是，他發(fā)現(xiàn)在大多數(shù)中小企業(yè)都存在著必要的投入不足，不論后果的高庫存投資的問題。</p><p>　　納塔拉詹(1991)研究了庫存管理和競爭優(yōu)勢之間的聯(lián)系，并把庫存成本、交

56、貨、質量作為重點的戰(zhàn)略和競爭因素。同時，他還指出，通過增加庫存附加值的方式，減少庫存的占用時間，為中小企業(yè)提供了一個獨特的競爭優(yōu)勢。然而，庫存成本不僅取決于他們的庫存水平，還取決于庫存所花費的時間。</p><p>　　Mantho(1994)把庫存管理劃分為三大領域:</p><p>　　庫存記錄保存:由于電腦能以合理的價格進行庫存記錄，所以中小企業(yè)認為應該通過電腦自動化記錄庫存。<

57、;/p><p>　　庫存決策:以計算機為基礎建立各種庫存系統(tǒng)模型。</p><p>　　物料需求計劃(MRP)系統(tǒng):MRP是一個即時信息系統(tǒng)，即在正確的時間、正確的地點得到真正需要的材料。</p><p>　　然而，當代庫存管理系統(tǒng)面臨幾個變量的挑戰(zhàn)。在流動的庫存管理環(huán)境中，這些因素包括在某些時期的高通貨膨脹率，可用性較低的傳統(tǒng)材料，勞動力成本高而導致多購少制造，采購市

58、場中供應商數(shù)量的不斷增加以及庫存決策系統(tǒng)里的微型處理器和軟件的快速發(fā)展。此外，新的技術革新導致替代品的發(fā)展(例如，智能材料取代鋼鐵和鋁)，這就增加了庫存管理(莫漢蒂，1985年)的難度。鑒于此，即時信息系統(tǒng)必須適應企業(yè)庫存管理的這些特別變化。這些問題的存在對班加羅爾的中小企業(yè)在某種程度上為庫存管理的現(xiàn)狀提供了有效的建議。</p><p>　　赤坎和懷巴克(1990)研究了在芬蘭和希臘的中小型企業(yè)的庫存管理的做法，

59、發(fā)現(xiàn)這和管理人員的經驗有關。在芬蘭，通過對15個庫存管理個案研究(包括企業(yè)在庫存管理的作用規(guī)劃，庫存決策和績效的評估)，發(fā)現(xiàn)，庫存管理的決策決定著業(yè)務水平的大小。此外，缺乏精確，實時估計的物流和庫存水平也是阻礙這些企業(yè)無法設置精確化目標的庫存管理的因素。另外，財政壓力迫使企業(yè)減少庫存最終導致內部及外部缺貨(赤坎和懷巴克1990)。</p><p>　　第二個研究包括在希臘北部的30個中小企業(yè)的庫存管理，發(fā)現(xiàn)，所有

60、曾經以計算機信息系統(tǒng)進行庫存記錄和核算的公司，都沒有運用決策模型。一個綜合決策系統(tǒng)的使用被這些希臘企業(yè)家視為不必要和昂貴的物品。但是赤坎和懷巴克(1990)認為，主要限制計算機在庫存管理中應用的因素的，不是它們的成本約束或軟件的可用性，而是管理人員的態(tài)度和意識。因此，中小企業(yè)的做法減慢了當代庫存管理的發(fā)展。</p><p>　　赤坎(1990)認為，決定一個企業(yè)成功的因素是一個運轉良好的綜合生產庫存系統(tǒng)。然而，關

61、于業(yè)績，中小企業(yè)往往滿足于盤點一年結束后的交易或盈虧的賬戶。在大多數(shù)企業(yè)，資產負債表的平衡來源于永續(xù)盤存制，對全年所有庫存項目進行定期和隨機檢查。莫漢蒂(1985)認為，鑒于許多中小企業(yè)缺乏專業(yè)知識和做決定一般基于直覺的基礎上，庫存的投資并不總是能準確或適當?shù)挠嬎恪?lt;/p><p><b>　　總結</b></p><p>　　對班加羅爾40家中小企業(yè)的研究表明，即使

62、在機床等庫存密集型制造業(yè)部門，庫存管理做法也很差。使用正式做法管理庫存也是不夠的。庫存管理不善的特點是缺乏以實物庫存和會計系統(tǒng)之間缺乏聯(lián)系為形式的綜合辦法。企業(yè)家對庫存管理缺乏認識和缺乏合格的員工是造成庫存管理水平低的兩個主要因素。這種情況因其他因素而更加復雜，例如營運資金受到限制、缺乏科技發(fā)展、人力資源開發(fā)方面缺乏進展以及中小企業(yè)的組織特點。中小企業(yè)沒有遵守正式的庫存訂購政策，如固定數(shù)量訂購或固定期限訂購政策。相反，中小企業(yè)在物資采購

63、方面采取了隨機政策。研究還發(fā)現(xiàn)，庫存管理使用經驗法則，對材料采購的預測和隨機訂購重視程度低，對計算機的使用程度低，對采購和可變提前期的重視程度低。</p><p>　　對班加羅爾的40個中小企業(yè)研究表明，即使在密集的庫存制造業(yè)，如機床行業(yè)的行業(yè)類別，庫存管理做法還未廣泛的應用。用來判斷一個公司的IM工作的質量三個重要方面是系統(tǒng)的運作特征，計算機的使用和應用現(xiàn)代方法論(赤坎，1990)。在這方面，班加羅爾的電腦化水