存货管理外文翻译Word下载.docx
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FloydD.Hedrick
“Inventory”tomanysmallbusinessownersisoneofthemorevisibleandtangibleaspectsofdoingbusiness.Rawmaterials,goodsinprocessandfinishedgoodsallrepresentvariousformsofinventory.EachtyperepresentsmoneyTiedupuntiltheinventoryleavesthecompanyaspurchasedproducts.Likewise,merchandisestocksinaretailstorecontributetoprofitsonlywhentheirsaleputsmoneyintothecashregister.Inaliteralsense,inventoryreferstostocksofanythingnecessarytodobusiness.Thesestocksrepresentalargeportionofthebusinessinvestmentandmustbewellmanagedinordertomaximizeprofits.Infact,manysmallbusinessescannotabsorbthetypesoflossesarisingfrompoorinventorymanagement.Unlessinventoriesarecontrolled,theyareunreliable,inefficientandcostly.
SUCCESSFULINVENTORYMANAGEMENT
Successfulinventorymanagementinvolvesbalancingthecostsofinventorywiththebenefitsofinventory.Manysmallbusinessownersfailtoappreciatefullythetruecostsofcarryinginventory,whichincludenotonlydirectcostsofstorage,insuranceandtaxes,butalsothecostofmoneytiedupininventory.Thisfinelinebetweenkeepingtoomuchinventoryandnotenoughisnotthemanager'
sonlyconcern.Othersinclude:
Maintainingawideassortmentofstock--butnotspreadingtherapidlymovingonestoothin;
Increasinginventoryturnover--butnotsacrificingtheservicelevel;
Keepingstocklow--butnotsacrificingserviceorperformance.Obtaininglowerpricesbymakingvolumepurchases--butnotendingupwithslow-movinginventory;
andhavinganadequateinventoryonhand--butnotgettingcaughtwithobsoleteitems.
Thedegreeofsuccessinaddressingtheseconcernsiseasiertogaugeforsomethanforothers.Forexample,computingtheinventoryturnoverratioisasimplemeasureofmanagerialperformance.Thisvaluegivesaroughguidelinebywhichmanagerscansetgoalsandevaluateperformance,butitmustberealizedthattheturnoverratevarieswiththefunctionofinventory,thetypeofbusinessandhowthe
ratioiscalculated(whetheronsalesorcostofgoodssold).Averageinventoryturnoverratiosforindividualindustriescanbeobtainedfromtradeassociations.1THEPURCHASINGPLANOneofthemostimportantaspectsofinventorycontrolistohavetheitemsinstockatthemomenttheyareneeded.Thisincludesgoingintothemarkettobuythegoodsearlyenoughtoensuredeliveryatthepropertime.Thus,buyingrequiresadvanceplanningtodetermineinventoryneedsforeachtimeperiodandthenmakingthecommitmentswithoutprocrastination.
Forretailers,planningaheadisverycrucial.Sincetheyoffernewitemsforsalemonthsbeforetheactualcalendardateforthebeginningofthenewseason,itisimperativethatbuyingplansbeformulatedearlyenoughtoallowforintelligentbuyingwithoutanylastminutepanicpurchases.Themainreasonforthisearlyofferingforsaleofnewitemsisthattheretailerregardsthecalendardateforthebeginningofthenewseasonasthemerchandisedatefortheendoftheoldseason.
Forexample,manyretailersviewMarch21astheendofthespringseason,June21astheendofsummerandDecember21astheendofwinter.
Partofyourpurchasingplanmustincludeaccountingforthedepletionoftheinventory.Beforeadecisioncanbemadeastothelevelofinventorytoorder,youmustdeterminehowlongtheinventoryyouhaveinstockwilllast.
Forinstance,aretailfirmmustformulateaplantoensurethesaleofthegreatestnumberofunits.Likewise,amanufacturingbusinessmustformulateaplantoensureenoughinventoryisonhandforproductionofafinishedproduct.
Insummary,thepurchasingplandetail:
Whencommitmentsshouldbeplaced;
Whenthefirstdeliveryshouldbereceived;
Whentheinventoryshouldbepeaked;
Whenreordersshouldnolongerbeplaced;
andWhentheitemshouldnolongerbeinstock.
Wellplannedpurchasesaffecttheprice,deliveryandavailabilityofproductsforsale.
CONTROLLINGYOURINVENTORY
Tomaintainanin-stockpositionofwanteditemsandtodisposeofunwanted
items,itisnecessarytoestablishadequatecontrolsoverinventoryonorderandinventoryinstock.Thereareseveralprovenmethodsforinventorycontrol.Theyarelistedbelow,fromsimplesttomostcomplex.Visualcontrolenablesthemanagertoexaminetheinventoryvisuallytodetermineifadditionalinventoryisrequired.Inverysmallbusinesseswherethismethodisused,recordsmaynotbeneededatalloronlyforslowmovingorexpensiveitems.Ticklercontrolenablesthemanagerto2physicallycountasmallportionoftheinventoryeachdaysothateachsegmentoftheinventoryiscountedeverysomanydaysonaregularbasis.Clicksheetcontrolenablesthemanagertorecordtheitemasitisusedonasheetofpaper.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,takesthestockcountandwritesthereorder.Unwantedmerchandiseisremovedfromstockandreturnedtothemanufacturerthroughapredetermined,authorizedprocedure.
Aprincipalgoalformanyofthemethodsdescribedaboveistodeterminetheminimumpossibleannualcostoforderingandstockingeachitem.Twomajorcontrol
valuesareused:
1)theorderquantity,thatis,thesizeandfrequencyoforder;
and2)thereorderpoint,thatis,theminimumstocklevelatwhichadditionalquantitiesareordered.TheEconomicOrderQuantity(EOQ)formulaisonewidelyusedmethodofcomputingtheminimumannualcostfororderingandstockingeachitem.TheEOQcomputationtakesintoaccountthecostofplacinganorder,theannualsalesrate,theunitcost,andthecostofcarryinginventory.ManybooksonmanagementpracticesdescribetheEOQmodelindetail.
DEVELOPMENTSININVENTORYMANAGEMENT
Inrecentyears,twoapproacheshavehadamajorimpactoninventorymanagement:
MaterialRequirementsPlanning(MRP)andJust-In-Time(JITand3Kanban).Theirapplicationisprimarilywithinmanufacturingbutsuppliersmightfindnewrequirementsplacedonthemandsometimesbuyersofmanufactureditemswillexperienceadifferenceindelivery.
Materialrequirementsplanningisbasicallyaninformationsysteminwhichsalesareconverteddirectlyintoloadsonthefacilitybysub-unitandtimeperiod.Materialsarescheduledmoreclosely,therebyreducinginventories,anddeliverytimesbecomeshorterandmorepredictable.Itsprimaryuseiswithproductscomposedofmanycomponents.MRPsystemsarepracticalforsmallerfirms.Thecomputersystemisonlyonepartofthetotalprojectwhichisusuallylong-term,takingonetothreeyearstodevelop.
Just-in-timeinventorymanagementisanapproachwhichworkstoeliminateinventoriesratherthanoptimizethem.Theinventoryofrawmaterialsandwork-in-processfallstothatneededinasingleday.Thisisaccomplishedbyreducingset-uptimesandleadtimessothatsmalllotsmaybeordered.Suppliersmayhavetomakeseveraldeliveriesadayormoveclosetotheuserplantstosupportthisplan.TIPSFORBETTERINVENTORYMANAGEMENT
Attimeofdelivery.Verifycount--Makesureyouarereceivingasmanycartonsasarelistedonthedeliveryreceipt.Carefullyexamineeachcartonforvisibledamage--Ifdamageisvisible,noteitonthedeliveryreceiptandhavethedriversignyourcopy.Afterdelivery,immediatelyopenallcartonsandinspectformerchandisedamage.
Whendamageisdiscovered:
Retaindamageditems--Alldamagedmaterialsmustbeheldatthepointreceived.Callcarriertoreportdamageandrequestinspection.Confirmcallinwriting--Thisisnotmandatorybutitisonewaytoprotectyourself.
Carrierinspectionofdamageditems.Havealldamageditemsinthereceivingarea--Makecertainthedamageditemshavenotmovedfromthereceivingareapriortoinspectionbycarrier.Aftercarrier/inspectorpreparesdamagereport,carefullyreadbeforesigning.
Afterinspection:
Keepdamagedmaterials—Damagedmaterialsshouldnotbe
usedordisposedofwithoutpermissionbythecarrier.Donotreturndamageditemswithoutwrittenauthorizationfromshipper/supplier.
SPECIALTIPSFORMANUFACTURERS
Ifyouareinthebusinessofbidding,specificationsplayaveryimportantrole.In4writingspecifications,thefollowingelementsshouldbeconsidered.Donotrequestfeaturesorqualitythatarenotnecessaryfortheitems'
intendeduse.Includefulldescriptionsofanytestingtobeperformed.Includeproceduresforaddingoptionalitems.Describ