存貨管理【外文翻譯】

1、1外文翻譯inventymanagementMaterialSource:springlinkAuth:FloydD.Hedrick“Inventy”tomanysmallbusinessownersisoneofthemevisibletangibleaspectsofdoingbusiness.Rawmaterialsgoodsinprocessfinishedgoodsallrepresentvariousfmsofinventy

2、.EachtyperepresentsmoneyTiedupuntiltheinventyleavesthecompanyaspurchasedproducts.Likewisemerchisestocksinaretailstecontributetoprofitsonlywhentheirsaleputsmoneyintothecashregister.Inaliteralsenseinventyreferstostocksofan

3、ythingnecessarytodobusiness.Thesestocksrepresentalargeptionofthebusinessinvestmentmustbewellmanagedindertomaximizeprofits.Infactmanysmallbusinessescannotabsbthetypesoflossesarisingfrompoinventymanagement.Unlessinventiesa

4、recontrolledtheyareunreliableinefficientcostly.SUCCESSFULINVENTYMANAGEMENTSuccessfulinventymanagementinvolvesbalancingthecostsofinventywiththebenefitsofinventy.Manysmallbusinessownersfailtoappreciatefullythetruecostsofca

5、rryinginventywhichincludenotonlydirectcostsofstageinsurancetaxesbutalsothecostofmoneytiedupininventy.Thisfinelinebetweenkeepingtoomuchinventynotenoughisnotthemanagersonlyconcern.Othersinclude:Maintainingawideasstmentofst

6、ockbutnotspreadingtherapidlymovingonestoothinIncreasinginventyturnoverbutnotsacrificingtheservicelevelKeepingstocklowbutnotsacrificingserviceperfmance.Obtaininglowerpricesbymakingvolumepurchasesbutnotendingupwithslowmovi

7、nginventyhavinganadequateinventyonhbutnotgettingcaughtwithobsoleteitems.Thedegreeofsuccessinaddressingtheseconcernsiseasiertogaugefsomethanfothers.Fexamplecomputingtheinventyturnoverratioisasimplemeasureofmanagerialperfm

8、ance.Thisvaluegivesaroughguidelinebywhichmanagerscansetgoalsevaluateperfmancebutitmustberealizedthattheturnoverratevarieswiththefunctionofinventythetypeofbusinesshowtheratioiscalculated(whetheronsalescostofgoodssold).Ave

9、rageinventyturnoverratiosfindividualindustriescanbeobtainedfromtradeassociations.3physicallycountasmallptionoftheinventyeachdaysothateachsegmentoftheinventyiscountedeverysomanydaysonaregularbasis.Clicksheetcontrolenables

10、themanagertorecdtheitemasitisusedonasheetofpaper.Suchinfmationisthenusedfrederpurposes.Stubcontrol(usedbyretailers)enablesthemanagertoretainaptionofthepriceticketwhentheitemissold.Themanagercanthenusethestubtorecdtheitem

11、thatwassold.Asabusinessgrowsitmayfindaneedfamesophisticatedtechnicalfmofinventycontrol.Todaytheuseofcomputersystemstocontrolinventyisfarmefeasiblefsmallbusinessthaneverbefeboththroughthewidespreadexistenceofcomputerservi

12、ceganizationsthedecreasingcostofsmallsizedcomputers.Oftenthejustificationfsuchacomputerbasedsystemisenhancedbythefactthatcompanyaccountingbillingprocedurescanalsobehledonthecomputer.Pointofsaleterminalsrelayinfmationonea

13、chitemusedsold.Themanagerreceivesinfmationprintoutsatregularintervalsfreviewaction.Offlinepointofsaleterminalsrelayinfmationdirectlytothesupplierscomputerwhousestheinfmationtoshipadditionalitemsautomaticallytothebuyerinv

14、entymanager.Thefinalmethodfinventycontrolisdonebyanoutsideagency.Amanufacturersrepresentativevisitsthelargeretaileronascheduledbasistakesthestockcountwritesthereder.Unwantedmerchiseisremovedfromstockreturnedtothemanufact

15、urerthroughapredeterminedauthizedprocedure.Aprincipalgoalfmanyofthemethodsdescribedaboveistodeterminetheminimumpossibleannualcostofderingstockingeachitem.Twomajcontrolvaluesareused:1)thederquantitythatisthesizefrequencyo

16、fder2)therederpointthatistheminimumstocklevelatwhichadditionalquantitiesaredered.TheEconomicderQuantity(EOQ)fmulaisonewidelyusedmethodofcomputingtheminimumannualcostfderingstockingeachitem.TheEOQcomputationtakesintoaccou

17、ntthecostofplacingandertheannualsalesratetheunitcostthecostofcarryinginventy.ManybooksonmanagementpracticesdescribetheEOQmodelindetail.DEVELOPMENTSININVENTYMANAGEMENTInrecentyearstwoapproacheshavehadamajimpactoninventyma