存貨管理的外文翻譯

1、<p><b>　　存貨管理</b></p><p>　　資料來(lái)源：Spring link 作者：Floyd D. Hedrick</p><p>　　“存貨”對(duì)于許多小企業(yè)來(lái)說(shuō)是一種更容易看到和有形的資產(chǎn)。企業(yè)存貨包括原材料、半成品和成品。每種類(lèi)型存貨都厲丁企業(yè)的資產(chǎn),直到產(chǎn)品售出，存貨變成現(xiàn)金。</p>&

2、lt;p>　　在零售商店中，適當(dāng)?shù)漠a(chǎn)品庫(kù)存有助于獲得更多銷(xiāo)售利潤(rùn)，使庫(kù)存變成收銀機(jī)里的錢(qián)，成為真正的現(xiàn)金資產(chǎn)。字面意義:存貨是指企業(yè)對(duì)未來(lái)收益的投資。這項(xiàng)投資占企業(yè)投資的很大部分，必須妥善管理,以實(shí)現(xiàn)利潤(rùn)最大化。實(shí)際上，很多小企業(yè)都能做到存貨的合理供應(yīng)，除非庫(kù)存有很好地控制，否則他們的庫(kù)存 將會(huì)出現(xiàn)供不應(yīng)求或供大于求，存貨周轉(zhuǎn)率低下，成本高昂的現(xiàn)象。</p><p><b>　　成功的存貨管理&l

3、t;/b></p><p>　　成功的存貨管理就是使存貨的收益和成本達(dá)到平衡。許多小型企業(yè)未能充分 理解存貨的實(shí)際成本，企業(yè)持有存貨的成本，它不僅包括倉(cāng)儲(chǔ)、保險(xiǎn)和稅收，而 且存貨期限性損耗也與成本息息相關(guān)，現(xiàn)僅需要關(guān)心是否有存貨，還必須做好存貨的維護(hù)措施，保證存貨可變性。提取A存貨周轉(zhuǎn)率，同時(shí)要保證服務(wù)水平和質(zhì)量，保持低庫(kù)存，不能出現(xiàn)供不應(yīng)求，做到最佳經(jīng)濟(jì)批量；作出以較低的價(jià)格獲得批量釆購(gòu)的決策，滯銷(xiāo)庫(kù)存；

4、手頭有充足的庫(kù)存，沒(méi)有陳舊的貨物囤積在倉(cāng)庫(kù)里。</p><p>　　在解決這些問(wèn)題的時(shí)候，可以利用一種比較容易的衡量方法。例如，計(jì)算存 貨周轉(zhuǎn)率來(lái)衡量管理業(yè)績(jī)。此值提供了一個(gè)粗略的指導(dǎo)方針，管理人員可設(shè)定因標(biāo)和評(píng)估績(jī)效，似我們必須意識(shí)到周轉(zhuǎn)率隨庫(kù)存的功能、業(yè)務(wù)類(lèi)型、比例和銷(xiāo)售或銷(xiāo)售貨物的成本的變化而變化，其中個(gè)別行業(yè)的平均存貨周轉(zhuǎn)比例可從貿(mào)易協(xié)會(huì)得到數(shù)據(jù)。</p><p><b>

5、;　　采購(gòu)計(jì)劃</b></p><p>　　采購(gòu)計(jì)劃是控制的最主要的方法，釆購(gòu)計(jì)劃的目的是使本身需要的存貨與他 們提供的存貨達(dá)到一個(gè)平衡點(diǎn)。這過(guò)程包括要到市購(gòu)買(mǎi)材料，以確保及時(shí)在適當(dāng)?shù)臅r(shí)間交貨。岡此，購(gòu)買(mǎi)需要預(yù)先規(guī)劃以確定毎個(gè)庫(kù)存存貨需要的時(shí)間期里，進(jìn)而不拖延實(shí)現(xiàn)買(mǎi)賣(mài)雙方的交易承諾。</p><p>　　對(duì)于零售商來(lái)說(shuō)，提前規(guī)劃是非常東要的。因?yàn)樗鼈兲峁┏瞿奈锲凡粩喾?新，當(dāng)

6、務(wù)之急便是制定購(gòu)買(mǎi)計(jì)劃，以便及早的購(gòu)買(mǎi)，不會(huì)因沒(méi)購(gòu)買(mǎi)到產(chǎn)品出現(xiàn)恐慌，而購(gòu)買(mǎi)商品的主要原因是零售商認(rèn)為商品在不同時(shí)期要出新，一個(gè)季度結(jié)束的時(shí)候也就是新產(chǎn)品的開(kāi)始時(shí)候便是這個(gè)出新期。例如，許多零售商的觀(guān)點(diǎn)為3月21日是的春季結(jié)束的日期，6月21日是夏季的結(jié)束的日期和12月21日是冬季的結(jié)束的日期，在這些日期之后商品需要更替。</p><p>　　公共的采購(gòu)計(jì)劃中必須考慮到會(huì)計(jì)上損耗的存貨。亦作出決定，必須對(duì)企業(yè)陣存貨

7、所思考，企業(yè)的存貨水平是怎樣，可以訂購(gòu)多少材料，必須確定多長(zhǎng)時(shí)間里存貨將會(huì)延續(xù)。例如零售企業(yè)必須制定一個(gè)計(jì)劃，以確保能夠滿(mǎn)足最多的單位的訂購(gòu)要求。同樣，制造業(yè)企業(yè)必須制定一個(gè)計(jì)劃，以確保有足夠的庫(kù)存來(lái)完成產(chǎn)品的生產(chǎn)。</p><p>　　總之，采購(gòu)計(jì)劃要求:當(dāng)做出承諾后應(yīng)盡快提前去完成。當(dāng)?shù)谝粋€(gè)客戶(hù)交付 時(shí)，應(yīng)當(dāng)接受；當(dāng)庫(kù)存達(dá)到最大時(shí)，應(yīng)及時(shí)清理；當(dāng)重新安排時(shí)，應(yīng)再放置。合理的利用釆購(gòu)價(jià)格、銷(xiāo)售和產(chǎn)品交貨用其來(lái)降

8、低成本。</p><p><b>　　存貨控制</b></p><p>　　為保持合理的存貨，有必耍釆取適當(dāng)?shù)拇尕浛刂拼胧幹貌恍枰拇尕洝?庫(kù)存控制是有一些行之有效的方法。從最簡(jiǎn)單到最復(fù)雜的：</p><p>　　實(shí)時(shí)控制，是使經(jīng)理檢查以審視方式來(lái)確定是否需要額外的庫(kù)存淸單。這個(gè) 比較適合小企業(yè)的庫(kù)存管理，記錄可能并不需要，只是在滯銷(xiāo)時(shí)需要

9、記錄。Tickler是使經(jīng)理計(jì)數(shù)一小部分的厙存，確定一個(gè)規(guī)定的期限每月進(jìn)行盤(pán)點(diǎn)。點(diǎn)擊表控件是使經(jīng)理記錄每天的庫(kù)存，打印定期庫(kù)存表。這些信息被用來(lái)作為訂貨的依據(jù)。存貨控制是使管理者能保留部分票面的價(jià)格時(shí)將貨物出售，經(jīng)理可以存報(bào)記錄已售出的貨物，均是如此。</p><p>　　隨著業(yè)務(wù)的增長(zhǎng)，可能會(huì)發(fā)觀(guān)需要更復(fù)雜和技水性的庫(kù)存控制。如使用計(jì)算機(jī)系統(tǒng)，使控制達(dá)到最優(yōu)。比起以前任何時(shí)候，小企業(yè)現(xiàn)在都通過(guò)計(jì)算機(jī)服務(wù)機(jī)構(gòu)而廣

10、泛存在并且不斷降低成木。通常情況K系統(tǒng)的發(fā)展為這樣以計(jì)算機(jī)為基礎(chǔ)的企業(yè)加強(qiáng)了會(huì)計(jì)功能，而且計(jì)費(fèi)程序也在計(jì)算機(jī)上進(jìn)行處理。</p><p>　　銷(xiāo)售點(diǎn)終端機(jī)是將每個(gè)項(xiàng)目信息傳遞給使用者而出售的機(jī)器。經(jīng)過(guò)可以接收信息、打印信息、定期進(jìn)行檢查。</p><p>　　離線(xiàn)的銷(xiāo)售點(diǎn)的終端機(jī)可直接與供應(yīng)商的計(jì)算機(jī)相連,自動(dòng)與其他貨物的買(mǎi)方交流信息。</p><p>　　最終，存

11、控制方法是由一個(gè)外部機(jī)構(gòu)提供，制造商的代表定期訪(fǎng)問(wèn)。存貨計(jì)數(shù)和寫(xiě)入，重新排序。不需要的商品將從庫(kù)存中刪除并將通過(guò)一個(gè)預(yù)先確定、授權(quán)的程序返回到給制造商。</p><p>　　上述的方法要盡可能地確定訂購(gòu)和采購(gòu)的每個(gè)貨物每年最少的費(fèi)用。</p><p>　　其中兩個(gè)最主要的指標(biāo)是:訂購(gòu)數(shù)最，也就是大小和訂單的頻率。訂貨點(diǎn)，即最低庫(kù)存水平的額外數(shù)麗訂購(gòu)。</p><p>

12、;　　經(jīng)濟(jì)訂貨量（EOQ)是一種廣泛使川的公式計(jì)算方法，計(jì)算的是最低年訂貨量和庫(kù)存成本。計(jì)算EOQ需要考慮到外購(gòu)成本，每年的銷(xiāo)售量，攜帶單位成本以及庫(kù)存成本。很多書(shū)在管理實(shí)踐中都詳細(xì)的介紹了該模型。</p><p><b>　　存貨管理的發(fā)展</b></p><p>　　近年來(lái)，兩種新的存貨方法物料需求計(jì)劃(MRP)和Just-In-Time (JIT)對(duì)庫(kù)存管理方式

13、產(chǎn)生了栗大影響。主要針對(duì)購(gòu)買(mǎi)者與供應(yīng)商之間的交易中，買(mǎi)賣(mài)雙方對(duì)存貨的要求隨時(shí)改變，造成的時(shí)間差和功能差。</p><p>　　物料需求計(jì)劃，基木是一個(gè)信息系統(tǒng)，其中銷(xiāo)售貨接轉(zhuǎn)換成內(nèi)部調(diào)撥，再進(jìn)行出售。材料的需求更加緊密，從而減少存貨，使交貨時(shí)間變得更短，可預(yù)測(cè)。物料需求計(jì)劃被設(shè)計(jì)用制造業(yè)庫(kù)存管理信息處理,它解決了如何實(shí)現(xiàn)制造業(yè)庫(kù)存實(shí)現(xiàn)目標(biāo)，在正確的時(shí)間按正確的數(shù)量得到所需的物料這難題。MRP是當(dāng)今眾所周知的ERP

14、的雛形，MRP與ERP的庫(kù)存管理思想又源于制造業(yè)基本方面。MRP系統(tǒng)對(duì)小公司比較實(shí)用。</p><p>　　MRP是一種以計(jì)算機(jī)為基礎(chǔ)而編制實(shí)行控制的系統(tǒng),它不僅是種新的計(jì)劃管理方法，而兄也是一種新的組織生產(chǎn)方式。MRP的出觀(guān)和發(fā)展，引起了生產(chǎn)管理理論和實(shí)踐的變革。MRP是根椐總生產(chǎn)進(jìn)度計(jì)劃中規(guī)定的最終產(chǎn)品的交貨期，規(guī)定必須完成各項(xiàng)作業(yè)的時(shí)間,編制較低級(jí)次零部件的生產(chǎn)進(jìn)度計(jì)劃，對(duì)外計(jì)劃各種零部件的采購(gòu)時(shí)間與數(shù)量，

15、對(duì)內(nèi)確定生產(chǎn)部門(mén)應(yīng)進(jìn)行加工生產(chǎn)的時(shí)間和數(shù)量。一旦作業(yè)不能按計(jì)劃完成時(shí)，MRP系統(tǒng)可以對(duì)采購(gòu)和生產(chǎn)進(jìn)度的時(shí)間和數(shù)據(jù)加以調(diào)整，使各項(xiàng)作業(yè)的優(yōu)先順序符合實(shí)際情況。</p><p>　　JIT(JustlnTime)譯為準(zhǔn)時(shí),也有譯為精練管理。JIT不僅是一種旨在降低庫(kù) 存，消除整個(gè)生產(chǎn)過(guò)程中的浪費(fèi)，優(yōu)化利益企業(yè)資源，全面提高企業(yè)生產(chǎn)率的管 理哲學(xué)，而且是-種先進(jìn)的生產(chǎn)組織方式，它環(huán)環(huán)相扣，不允許有任何一個(gè)環(huán)節(jié)擋道。JI

16、T對(duì)浪費(fèi)的解釋與我們通常意義上講的浪費(fèi)不同，它認(rèn)為凡是不增加價(jià)值的任何活動(dòng)都是浪費(fèi)，如搬運(yùn)、厙存、質(zhì)常檢查等，或者說(shuō)凡是超出增加產(chǎn)品價(jià)位所必須的絕對(duì)減少的物料、機(jī)器和人力資源的部分都是浪費(fèi)。零庫(kù)存和零缺陷是JIT生產(chǎn)追求的目標(biāo)。JIT認(rèn)為，一個(gè)企業(yè)屮所有的活動(dòng)只有當(dāng)需耍進(jìn)行的時(shí)候才進(jìn)行，才不致于造成浪費(fèi)，它認(rèn)為存貨是萬(wàn)惡之源，存貨將許多矛盾掩蓋起來(lái)，使問(wèn)題不被發(fā)現(xiàn)而得不到及時(shí)解決。</p><p><b&g

17、t;　　更好的庫(kù)存管理訣竅</b></p><p>　　在交貨時(shí):計(jì)數(shù)驗(yàn)證，確保收到的貨物與回單上一致并在冋單上一一列出。仔細(xì)檢査收到貨物的損壞情況,如果是可見(jiàn)的損壞、注意它在送達(dá)的回單上列明 并簽好負(fù)責(zé)人的姓名蓋好公句印章；而如果在交貨后，打開(kāi)貨物檢查時(shí)，發(fā)現(xiàn)商品損壞，首先保留己損壞的貨物，所有損壞的材料必須在收到的時(shí)候現(xiàn)場(chǎng)清點(diǎn)，然后上報(bào)損壞和請(qǐng)求檢查承運(yùn)人。最后確認(rèn)并調(diào)用，這具有強(qiáng)制性，是一種用來(lái)

18、保護(hù)自己方法。</p><p>　　承運(yùn)人檢查損壞的物品，所有遭到破壞并在接收的區(qū)域中的貨物是一些已損 壞的山承運(yùn)人接收區(qū)域的貨物。承運(yùn)人檢查并準(zhǔn)備在簽名之前，請(qǐng)仔細(xì)閱讀損壞報(bào)告。檢查后保留已損壞的材料，損壞的材料不能再承運(yùn)人未經(jīng)許可的情況下而處置。托運(yùn)人即供應(yīng)商未經(jīng)書(shū)面授權(quán)不得返回己損壞的項(xiàng)目。</p><p><b>　　為制造商提供提示</b></p>

19、;<p>　　如果你是在招投標(biāo)業(yè)務(wù)，規(guī)范起到非常甫要的作用。在寫(xiě)作規(guī)范方面以下內(nèi) 容應(yīng)予以考慮:不要求功能或質(zhì)最不適合的項(xiàng)目，任何測(cè)試包括完整的描述要執(zhí) 行的。添加可選項(xiàng)包括程序，描述清楚項(xiàng)目的質(zhì)量。</p><p>　　下面的措施可以幫助你節(jié)省金錢(qián)。當(dāng)庫(kù)存盤(pán)點(diǎn)時(shí)，用費(fèi)用較少的材料取代昂貴的材料，不損害材料要求的品質(zhì)改進(jìn)質(zhì)量或規(guī)格，開(kāi)發(fā)新的供應(yīng)來(lái)源，較多地使用散裝貨物；通過(guò)經(jīng)濟(jì)訂貨批量公式的考慮，通

20、過(guò)每個(gè)單位價(jià)格即單價(jià)來(lái)談判減少成本，利用競(jìng)爭(zhēng)以及價(jià)格、服務(wù)和交付當(dāng)作出購(gòu)買(mǎi)選擇的決定。</p><p>　　Inventory Management</p><p>　　Material Source: spring linkAuthor: Floyd D. Hedrick</p><p>　　“Inventory” to many small business

21、owners is one of the more visible and tangible aspects of doing business. Raw materials, goods in process and finished goods all represent various forms of inventory. Each type represents money Tied up until the inventor

22、y leaves the company as purchased products. Likewise, merchandise stocks in a retail store contribute to profits only when their sale puts money into the cash register. In a literal sense, inventory refers lo stocks of a

23、nything necessary lo do b</p><p>　　SUCCESSFUL INVENTORY MANAGEMENT</p><p>　　Successful inventory management involves balancing the costs of inventory with the benefits of inventory. Many small b

24、usiness owners fail to appreciate fully the true costs of carrying inventory, which include not only direct costs of storage, insurance and taxes, but also the cost of money tied up in inventory. This fine line between k

25、eeping too much inventory and not enough is not the manager's only concern. Others include: Maintaining a wide assortment of stock ?? but not spreading the rapidl</p><p>　　The degree of success in addres

26、sing these concerns is easier to gauge for some than for others. For example, computing the inventory turnover ratio is a simple measure of managerial performance. This value gives a rough guideline by which managers can

27、 set goals and evaluate performance, but it must be realized that the turnover rate varies with the function ol' inventory, the type of business and how the ratio is calculated (whether on sales or cost of goods sold

28、). Average inventory turnover rat</p><p>　　One of the most important aspects of inventory control is to have the items in stock at the moment they are needed. This includes going into the market to buy the g

29、oods early enough to ensure delivery at the proper time. Thus, buying requires advance planning to determine inventory needs for each time period and then making the commitments without procrastination.</p><p&

30、gt;　　For retailers, planning ahead is very crucial. Since they offer new items for sale months before the actual calendar date for the beginning of the new season, it is imperative that buying plans be formulated, early

31、enough to allow for intelligent buying without any last minute panic purchases. The main reason for this early offering for sale of new items is that the retailer regards the calendar date for the beginning of Ihe new se

32、ason as the merchandise date for ihe end of the old season. For e</p><p>　　Part of your purchasing plan must include accounting for the depletion of the inventory. Before a decision can be made as to the lev

33、el of inventory lo order, you must determine how long the inventory you have in stock will last.</p><p>　　For instance, a retail firm must formulate a plan to ensure the sale of the greatest number of units.

34、 Likewise, a manufacturing business must formulate a plan to ensure enough inventory is on hand for production of a finished product.</p><p>　　In summary, the purchasing plan detail: When commitments should

35、be placed: When the first delivery should be received; When the inventory should be peaked; When reorders should no longer be placed: and When the item should no longer be in stock.</p><p>　　Well planned pur

36、chases affect the price, delivery and availability of products for</p><p><b>　　sale.</b></p><p>　　CONTROLLING YOUR INVENTORY</p><p>　　To maintain an in-stock position of

37、 wanted items and to dispose of unwanted items, it is necessary to establish adequate controls over inventory on order and inventory in stock. There are several proven methods for inventory control. They are listed below

38、, to examine the inventory visually to determine if additional inventory is required. In very small businesses where this method is used, records may not be needed at all or only for slow moving or expensive items. Tick

39、ler control enables the m</p><p>　　As a business grows, it may find a need for a more sophisticated and technical form of inventory control. Today, the use of computer systems to control inventory is far mor

40、e feasible for small business than ever before, both through the widespread existence of computer service organizations and the decreasing cost of small-sized computers. Often the justification for such a computer-based

41、system is enhanced by the fact that company accounting and billing procedures can also be handled on the com</p><p>　　Point-of-sale terminals relay information on each item used or sold. The manager receives

42、 information printouts at regular intervals for review and action.</p><p>　　Off-line point-of-sale terminals relay information directly to the supplier's computer who uses the information to ship additio

43、nal items automatically to the buyer/inventory manager.</p><p>　　The final method for inventory control is done by an outside agency. A manufacturer's representative visits the large retailer on a schedu

44、led basis, takes Ihe stock count and writes the reorder. Unwanted merchandise is removed from stock and returned lo Ihe manufacturer Ihrough a predetermined, authorized procedure.</p><p>　　A principal goal f

45、or many of the methods described above is to determine the minimum possible annual cost of ordering and stocking each item. Two major control values are used: 1) the order quantity, that is, the size and frequency of ord

46、er: and 2) the reorder point, that is, the minimum stock level at which additional quantities are ordered. The Economic Order Quantity (EOQ) formula is one widely used method of computing the minimum annual cost for orde

47、ring and stocking each item. The EOQ compu</p><p>　　DEVELOPMENTS IN INVENTORY MANAGEMENT</p><p>　　In recenl years, two approaches have had a major inipacl on inventory management: Material Requi

48、rements Planning (MRP) and Just-In-Time (JIT and</p><p><b>　　Kanban). </b></p><p>　　Material requirements planning is basically an information system in which sales arc converted dir

49、cctly into loads on the facility by sub-unit and time period. Materials are scheduled more closely, thereby reducing inventories, and delivery times become shorter and more predictable. Its primary use is with products c

50、omposed of many components. MRP systems are practical for smaller firms. The computer system is only one part of the total project which is usually long-term, taking one to three yea</p><p>　　Just-in-time in

51、ventory management is an approach which works to eliminate inventories rather than optimize them. The inventory of raw materials and work-in-process falls to that needed in a single day. This is accomplished by reducing

52、set-up times and lead times so that small lots may be ordered. Suppliers may have to make several deliveries a day or move close to the user plants to support this plan.</p><p>　　TIPS FOR BETTER INVENTORY MA

53、NAGEMENT</p><p>　　At time of delivery. Verify count -- Make sure you are receiving as many cartons as arc listed on the delivery rcccipt. Carefully examine cach carton for visible damage ~ If damage is visib

54、le, note it on the delivery receipt and have Ihe driver sign your copy. After delivery, immediately open all cartons and inspcct for merchandise damage.</p><p>　　When damage is discovered: Retain damaged ite

55、ms - All damaged materials must be held at Ihe point received. Call carrier to report damage and request inspection. Confirm call in writing—This is not mandatory but it is one way to protect yourself.</p><p&g

56、t;　　Carrier inspection of damaged items. Have all damaged items in the receiving area - Make certain the damaged items have not moved from the receiving area prior to inspection by carrier. After carrier /inspector prepa

57、res damage report, carefully read before signing.</p><p>　　After inspeclion: Keep damaged materials— Damaged materials should not be used or disposed of without permission by the carrier. Do not return damag

58、ed items without wrillen aulhorization from shipper/supplier.</p><p>　　SPECIAL TIPS FOR MANUFACTURERS</p><p>　　If you are in the business of bidding, specifications play a very important role. I

59、n writing specifications, the following elements should be considered. Do not request features or quality thai are not necessary for the items' intended use. Include full descriptions of any tesling lo be performed.

60、Include procedures for adding optional items. Describe the quality of the items in clear terms.</p><p>　　The following aclions can help save money when you are slocking inventory: Substitution of less costly

61、 materials without impairing required quality: Improvement in quality or changes in specifications that would lead to savings in process time or other operating savings; Developing new sources of supply; Greater use of b

62、ulk shipments; Quantity savings due to large volume, through consideration of economic order quantity: A reduction in unit prices due to negotiations:</p><p>　　Initiating make-or-buy studies: Application of