存货管理【外文翻译】Word文档格式.docx

存货管理【外文翻译】Word文档格式.docx

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FloydD.Hedrick

“Inventory”tomanysmallbusinessownersisoneofthemorevisibleandtangibleaspectsofdoingbusiness.Rawmaterials,goodsinprocessandfinishedgoodsallrepresentvariousformsofinventory.EachtyperepresentsmoneyTiedupuntiltheinventoryleavesthecompanyaspurchasedproducts.Likewise,merchandisestocksinaretailstorecontributetoprofitsonlywhentheirsaleputsmoneyintothecashregister.Inaliteralsense,inventoryreferslostocksofanythingnecessarylodobusiness.Thesestocksrepresentalargeportionofthebusinessinvestmentandmustbewellmanagedinordertomaximizeprofils.Infacl,manysmallbusinessescannotabsorbthetypesoflossesarisingfrompoorinventorymanagement.Unlessinvenloriesarecontrolled,theyareunreliable,inefficientandcostly.

SUCCESSFULINVENTORYMANAGEMENT

Successfulinventorymanagementinvolvesbalancingthecostsofinventorywiththebenefitsofinventory.Manysmallbusinessownersfailtoappreciatefullythetruecostsofcarryinginventory,whichincludenotonlydirectcostsofstorage,insuranceandtaxes,butalsothecostofmoneytiedupininventory.Thisfinelinebetweenkeepingtoomuchinventoryandnotenoughisnotthemanager'

sonlyconcern.Othersinclude:

Maintainingawideassortmentofstock••butnotspreadingtherapidlymovingonestoothin:

Increasinginventoryturnover-butnotsacrificingtheservicelevel:

Keepingslocklow-butnotsacrificingserviceorperformance.Obtaininglowerpricesbymakingvolumepurchases--butnotendingupwithslow-movinginvenlory:

andhavinganadequateinvemoryonhand-butnotgellingcaughtwithobsoleteitems.

Thedegreeofsuccessinaddressingtheseconcernsiseasiertogaugeforsomethanforothers.Forexample,computingtheinventoryturnoverratioisasimplemeasureofmanagerialperformance.Thisvaluegivesaroughguidelinebywhichmanagerscansetgoalsandevaluateperformance,butitmustberealizedthattheturnoverratevarieswiththefunctionol'

inventory,thetypeofbusinessandhowtheratioiscalculated（whetheronsalesorcostofgoodssold）.Averageinventoryturnoverratiosforindividualindustriescanbeobtainedfromtradeassociations.

Oneofthemostimportantaspectsofinventorycontrolistohavetheitemsinstockatthemomenttheyareneeded.Thisincludesgoingintothemarkettobuythegoodsearlyenoughtoensuredeliveryatthepropertime.Thus,buyingrequiresadvanceplanningtodetermineinventoryneedsforeachtimeperiodandthenmakingthecommitmentswithoutprocrastination.

Forretailers,planningaheadisverycrucial.Sincetheyoffernewitemsforsalemonthsbeforetheactualcalendardateforthebeginningofthenewseason,itisimperativethatbuyingplansbeformulated,earlyenoughtoallowforintelligentbuyingwithoutanylastminutepanicpurchases.ThemainreasonforthisearlyofferingforsaleofnewitemsisthattheretailerregardsthecalendardateforthebeginningofIhenewseasonasthemerchandisedateforiheendoftheoldseason.Forexample,manyretailersviewMarch21astheendofthespringseason,June21astheendofsummerandDecember21asIheendofwinter.

Partofyourpurchasingplanmustincludeaccountingforthedepletionoftheinventory.Beforeadecisioncanbemadeastothelevelofinventoryloorder,youmustdeterminehowlongtheinventoryyouhaveinstockwilllast.

Forinstance,aretailfirmmustformulateaplantoensurethesaleofthegreatestnumberofunits.Likewise,amanufacturingbusinessmustformulateaplantoensureenoughinventoryisonhandforproductionofafinishedproduct.

Insummary,thepurchasingplandetail:

Whencommitmentsshouldbeplaced:

Whenthefirstdeliveryshouldbereceived;

Whentheinventoryshouldbepeaked;

Whenreordersshouldnolongerbeplaced:

andWhentheitemshouldnolongerbeinstock.

Wellplannedpurchasesaffecttheprice,deliveryandavailabilityofproductsfor

sale.

CONTROLLINGYOURINVENTORY

Tomaintainanin-stockpositionofwanteditemsandtodisposeofunwanteditems,itisnecessarytoestablishadequatecontrolsoverinventoryonorderandinventoryinstock.Thereareseveralprovenmethodsforinventorycontrol.Theyarelistedbelow,fromsimplesttomostcomplex.Visualcontrolenablesthemanagertoexaminetheinventoryvisuallytodetermineifadditionalinventoryisrequired.Inverysmallbusinesseswherethismethodisused,recordsmaynotbeneededatalloronlyforslowmovingorexpensiveitems.Ticklercontrolenablesthemanagerto

physicallycountasmallportionoftheinventoryeachdaysothateachsegmentofthe

inventoryiscountedeverysomanydaysonaregularbasis.Clicksheetcontrolenablesthemanagertorecordtheitemasilisusedonasheelofpaper.Suchinformationisthenusedforreorderpurposes.Stubcontrol（usedbyretailers）enablesthemanagertoretainaportionofthepriceticketwhentheitemissold.Themanagercanthenusethestubtorecordtheitemthatwassold.

Asabusinessgrows,itmayfindaneedforamoresophisticatedandtechnicalformofinventorycontrol.Today,theuseofcomputersystemstocontrolinventoryisfarmorefeasibleforsmallbusinessthaneverbefore,boththroughthewidespreadexistenceofcomputerserviceorganizationsandthedecreasingcostofsmall-sizedcomputers.Oftenthejustificationforsuchacomputer-basedsystemisenhancedbythefactthatcompanyaccountingandbillingprocedurescanalsobehandledonthecomputer.

Point-of-saleterminalsrelayinformationoneachitemusedorsold.Themanagerreceivesinformationprintoutsatregularintervalsforreviewandaction.

Off-linepoint-of-saleterminalsrelayinformationdirectlytothesupplier'

scomputerwhousestheinformationtoshipadditionalitemsautomaticallytothebuyer/inventorymanager.

Thefinalmethodforinventorycontrolisdonebyanoutsideagency.Amanufacturer'

srepresentativevisitsthelargeretaileronascheduledbasis,takesIhestockcountandwritesthereorder.UnwantedmerchandiseisremovedfromstockandreturnedloIhemanufacturerIhroughapredetermined,authorizedprocedure.

Aprincipalgoalformanyofthemethodsdescribedaboveistodeterminetheminimumpossibleannualcostoforderingandstockingeachitem.Twomajorcontrolvaluesareused:

1）theorderquantity,thatis,thesizeandfrequencyoforder:

and2）thereorderpoint,thatis,theminimumstocklevelatwhichadditionalquantitiesareordered.TheEconomicOrderQuantity（EOQ）formulaisonewidelyusedmethodofcomputingtheminimumannualcostfororderingandstockingeachitem.TheEOQcomputationtakesintoaccountthecostofplacinganorder,theannualsalesrate,theunitcost、andthecostofcarryinginvenlory.ManybooksonmanagementpracticesdescribetheEOQmodelindetail.

DEVELOPMENTSININVENTORYMANAGEMENT

Inrecenlyears,twoapproacheshavehadamajorinipacloninventorymanagement:

MaterialRequirementsPlanning（MRP）andJust-In-Time（JITand

Kanban）.Theirapplicationisprimarilywithinmanufacturingbutsuppliersmightfindnewrequirementsplacedonthemandsometimesbuyersofmanufactureditemswillexperienceadifferenceindelivery.

Materialrequirementsplanningisbasicallyaninformationsysteminwhichsalesarcconverteddircctlyintoloadsonthefacilitybysub-unitandtimeperiod.Materialsarescheduledmoreclosely,therebyreducinginventories,anddeliverytimesbecomeshorterandmorepredictable.Itsprimaryuseiswithproductscomposedofmanycomponents.MRPsystemsarepracticalforsmallerfirms.Thecomputersystemisonlyonepartofthetotalprojectwhichisusuallylong-term,takingonetothreeyearslodevelop.

Just-in-timeinventorymanagementisanapproachwhichworkstoeliminateinventoriesratherthanoptimizethem.Theinventoryofrawmaterialsandwork-in-processfallstothatneededinasingleday.Thisisaccomplishedbyreducingset-uptimesandleadtimessothatsmalllotsmaybeordered.Suppliersmayhavetomakeseveraldeliveriesadayormoveclosetotheuserplantstosupportthisplan.

TIPSFORBETTERINVENTORYMANAGEMENT

Attimeofdelivery.Verifycount--Makesureyouarereceivingasmanycartonsasarclistedonthedeliveryrcccipt.Carefullyexaminecachcartonforvisibledamage~Ifdamageisvisible,noteitonthedeliveryreceiptandhaveIhedriversignyourcopy.Afterdelivery,immediatelyopenallcartonsandinspcctformerchandisedamage.

Whendamageisdiscovered:

Retaindamageditems-AlldamagedmaterialsmustbeheldatIhepointreceived.Callcarriertoreportdamageandrequestinspection.Confirmcallinwriting—Thisisnotmandatorybutitisonewaytoprotectyourself.

Carrierinspectionofdamageditems.Havealldamageditemsinthereceivingarea-Makecertainthedamageditemshavenotmovedfromthereceivingareapriortoinspectionbycarrier.Aftercarrier/inspectorpreparesdamagereport,carefullyreadbeforesigning.

Afterinspeclion:

Keepdamagedmaterials—Damagedmaterialsshouldnotbeusedordisposedofwithoutpermissionbythecarrier.Donotreturndamageditemswithoutwrillenaulhorizationfromshipper/supplier.

SPECIALTIPSFORMANUFACTURERS

Ifyouareinthebusinessofbidding,specificationsplayaveryimportantrole.Inwritingspecifications,thefollowingelementsshouldbeconsidered.Donotrequestfeaturesorqualitythaiarenotnecessaryfortheitems'

intendeduse.Includefulldescriptionsofanyteslinglobeperformed.Includeproceduresforaddingoptionalitems.Describethequalityoftheitemsinclearterms.

Thefollowingaclion