存货管理（inventory management）Word文档格式.docx

存货管理（inventory management）Word文档格式.docx

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managementofenterprises.Inventoryisanimportantliquid

assetofanenterprise.Theexistenceofinventoryusually

takesupalargeamountofcirculatingcapital.Therefore,to

strengthenthedailymanagementofinventorymanagement,the

amountoffundstoreduceinventorymanagementcostsand

occupation,speedupcapitalturnover,improvetheutilization

efficiencyofenterprisefunds,sothatthestockofenterprise

canadapttomarketchanges,andcankeepthebalanceof

production,enterpriseprofitabilityisofgreatsignificance

andlong-termdevelopmentability.

Two.Inventorymanagementobjectivesandrequirements

Inmodernenterprises,inventoryisanimportantassetofthe

enterprise,inventorymanagementinthedailymanagementof

enterprisesshouldnotonlyensurethecontinuityofproduction

andoperation,butalsomakesurethatthefundsareoccupied

aslittleaspossible.Ingeneral,theinventorysizedepends

onthepurchasewhentheproductionandsalesbudgethasbeen

determined.Toolittlepurchasingwillmakeinventory

inadequateandaffectthenormaloperationofproductionand

operation,unabletocompletethebudget.Andexcessive

inventorywilltakeupmorefunds,willincreasewarehousing,

insurance,maintenancefees,managementpersonnel,including

theexpenses,resultinginthecostofcapitalenterpriseswill

rise,benefitswilldecline.Enterpriseinventorymanagement,

istomakeeffortstobalancebetweenvariousinventorycosts

andbenefits,soastoachievethebestcombinationofthetwo,

whichisthepurposeofinventorymanagement.Inshort,

enterprisesmuststartfromthewhole,overallsituation,

accordingtothecharacteristicsoftheenterprise'

sown

productionandinventorycharacteristics,soastotake

differentinventorymanagementmethods.

Three.Generalmethodsofinventorymanagement

Fromatheoreticalpointofview,therearemanytypesof

inventoryintheenterprise.Anddifferenttypesofinventory

andproportionofdifferentindustries,managementmethodsare

notthesame,thesignificanceoftheenterpriseisnotthesame.

Inventorymanagementusuallyincludesseveraltypes:

1.ABCmethod

TheABCclassificationcontrolmethodofinventorymanagement

isaformofapplyingtheexceptionmanagementprincipleto

inventorycontrol.

ThismanagementcontrolmethodwasfirstlyfoundedbyItaly

economistParetoonnineteenthCentury,afterthecontinuous

improvementanddevelopment,hasbeenwidelyusedinaspects

ofinventorymanagement,costmanagementandproduction

managementetc..ABCclassificationcontrolmethodisbasedon

certainstandards,theinventoryisdividedintoA,B,Cthree

categories,respectively,theimplementationof

classification,keymanagement,classification,general

controlandinventorycontrolmeasuresinaccordancewiththe

flexibilityofthetotalamount.Inparticular,aclassa

inventoryoflessvarieties,largevalue,theuseoffunds,

shouldbeusedasinventorymanagement,scientific

determinationoftheinventoryoftheeconomicvolumeandquota,

andoftenchecktheinventoryofsuchinventory.ClassB

inventoryshouldbecontrolledontheorderquantityandorder

time,andtheanalysisandcomparisonshouldnotbecarriedout

asoftenasaclassainventory.ClassClargeinventory,but

theamountisgenerallysmall,generallycanfocuson

procurement,andappropriatelyincreasethesafetyinventory,

simplifyprocedures,saveordercosts.Themainadvantageof

ABCmethodistodistinguishbetweenprimaryandsecondary,

seizethefocus,effectivelycontroltheinventoryofmajor

varieties,improvetheefficiencyofcontrol.

2.,zeroinventoryandreal-timemanagement

Zeroinventoryreferstotheusualinventoryoftheenterprise

toaminimum,orevennoinventory,onlywhenthecustomer

ordersandproductionandmanagement,onlytopurchase

materialsandcomponents.

Zeroinventoryisthebasicrequirementforinventory

managementinJITproductionsystem.Zeroinventorymanagement

canreducethecostofinventorystorage,suchaswarehousing

fees,interestexpensesoffundsandmanagementstaffsalaries.

Caneliminatetheproductmanufacturingcyclemayexistinthe

downtimeoranyotherwastematerialwork.Inordertoachieve

zeroinventory,itrequirestheenterprisetochooseagood

stableandreliablesupplierswillberequiredforraw

materials,purchasedpartstimelydeliverytoproductionsite

enterprises;

betweentheproductionprocedurethatdoesnot

preservethesemi-finishedproducts;

inthesalescyclewill

makenoinventoryoffinishedgoods,toopenupsaleschannels,

toestablishacompletethesalessystem,doattheendofa

productionprocessqualityandquantityofprocessing

productionisfinished,willbeabletosell.Enterprisesto

achievezeroinventorybenefitsmainlyinthefollowingtwo

aspects:

first,toeliminatethephenomenonofzeroinventory

inventoryofrawmaterials,greatlysavesstorage,storage,

Lingfaproceduresandforrawmaterialsinventoryconfirmation

andvaluationandotheraspectsofthecostofrawmaterials;

secondly,toachievezeroinventorybyenterprises,products

thecostisnotaffectedbytheinitialinventorycost.The

effectsofthiscansimplifythecalculationoftheproductcost,

andthecostisnotduetodopingofcurrentproductcost,so

astocontributetoacorrectevaluationofthecurrent

productionandbusinessenterpriseworkqualityandbusiness

performance.Thus,zeroinventoryisamoreadvancedinventory

managementapproach.

3.economicvolumeplanning

Theeconomicorderquantityplanningisbasedonthedaily

inventoryoftheenterpriseandtherelevantcapitalcost,and

themathematicalmodelisusedtoobtainthebestdaily

inventoryholdingmethodoftheenterprise.Theeconomicorder

quantityisbasedonaseriesofassumptions,anditassumes

onlyconsideringthevariabilityoftheinventory,theordering

costandthevariablestoragecost,andtheshortagecostwhen

allowingtheshortage.Thepurposeofeconomicorderquantity

controlistofindtheorderquantitythatminimizesthetotal

costofinventory.Ingeneral,thisorderquantitycanminimize

thetotalvariablecostofordercostandstoragecost.The

totalcostformulaTC=D/QxK+Q/2xKC,TC-representsthetotal

costofinventory,D/QxK-representsthetotalcostof

variationintheordercost,Q/2xK-representsthetotalcost

ofchangeinthestoragecostinoneyear.Amongthem:

D/Qx

KandQ/2xKaremutualgrowthanddecline,whenthetwotend

toreasonableequilibrium,thetotalcostisthelowest.The

formulaofeconomicorderquantityisasfollows:

Q=2DK/KC,the

inventorycost=2DK/KCofeconomicorderquantity.Economiclot

planningmethodiswidelyusedinenterpriseinventory

managementbecauseofitsscientificityandrationality.

Four.Countermeasuresandsuggestionsonstrengthening

inventorymanagementofunlistedstate-ownedenterprises

Inthedevelopmentaftermorethan20yearsofreformand

openingup,China'

sstate-ownedenterprisesinasset

management,improveeconomicefficiency,improvethe

managementlevelandotheraspectsaretohaveconsiderable

development,inkeepingfast,stableandhealthydevelopment

ofChina'

seconomyhasplayedapivotalrole.Butalsocannot

beignored,China'

sstate-ownedenterprisesinsomeaspectsof

assetmanagement,therearestillmanyproblems,especiallyin

inventorymanagement.Mainlyin:

1.manyoftheleadersofstate-ownedenterprisesdrivenbythe

interests,notstrictlyenforcethestockpurchaseplan,caused

byexcessivestockbacklog,theexcessinventorycannotbeused

properly,cannotplayitsduebenefits,resultinginahuge

wasteandaffecttheenterprisecapitalturnover.Andalotof

inventorybecauseofthelackoftimelyaccountingtreatment,

sothatmanyoftheinventoryofenterprisesduetochangesin

technologyormarketenvironmentleadtodevaluation,cannot

reasonablyreflecttherealsituationoftheassetsof

enterprises.