库存管理外文及外文翻译.docx
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库存管理外文及外文翻译.docx
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库存管理外文及外文翻译
FloydD.Hedrick,LibraryofCongress,Washington,D.C.
Editor:
JeannetteBudding,CommunicationsManager
NationalAssociationofPurchasingManagement
Inventorymanagement
Abstract
Inventorymanagement,orinventorycontrol,isanattempttobalanceinventoryneedsandrequirementswiththeneedtominimizecostsresultingfromobtainingandholdinginventory.Thereareseveralschoolsofthoughtthatviewinventoryanditsfunctiondifferently.Thesewillbeaddressedlater,butfirstwepresentafoundationtofacilitatethereader'sunderstandingofinventoryanditsfunction
Inventorymanagementisinventorymanagementinshort.Asanimportantinventoryofliquidassets,itsexistenceisboundtotakeupalotofliquidity.Ingeneral,inventoriesofindustrialenterprisesaccountedforabout30%ofthetotalassetsofcommercialcirculationenterprisesisevenhigher,themanagementofutilizationisdirectlyrelatedtotheoccupationofthelevelofcorporatefundsandassetefficiency.Therefore,abusinesstomaintainhighprofitability,shouldbeattachedgreatimportancetoinventorymanagement.Inventorymanagementatdifferentlevels,thecompany'saverageoccupancyleveloffundingisabigdifference.Throughtheimplementationofproperinventorymanagementmethodstoreducetheleveloftheaverageamountoffundsusedtoimprovetheinventoryturnoverrateandtotalassets,willultimatelyimprovetheeconomicefficiencyofenterprises.
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Keyword:
Inventory;Management
ChapterⅠInventoryDefinition
Inventoryisaquantityorstoreofgoodsthatisheldforsomepurposeoruse(thetermmayalsobeusedasaverb,meaningtotakeinventoryortocountallgoodsheldininventory).Inventorymaybekept"in-house,"meaningonthepremisesornearbyforimmediateuse;oritmaybeheldinadistantwarehouseordistributioncenterforfutureuse.Withtheexceptionoffirmsutilizingjust-in-timemethods,moreoftenthannot,theterm"inventory"impliesastoredquantityofgoodsthatexceedswhatisneededforthefirmtofunctionatthecurrenttime(e.g.,withinthenextfewhours).
ChapterIIThemeaningofInventoryManagement
2.1maintainthelist
Whywouldafirmholdmoreinventorythaniscurrentlynecessarytoensurethefirm'soperation?
Thefollowingisalistofreasonsformaintainingwhatwouldappeartobe"excess"inventory.
Table1
January
February
March
April
May
June
Demand
50
50
0
100
200
200
Produce
100
100
100
100
100
100
Month-endinventory
50
100
200
200
100
0
Table11-6monthabusinessdemand,production,endbalancesituation
2.2Meetdemand
Inorderforaretailertostayinbusiness,itmusthavetheproductsthatthecustomerwantsonhandwhenthecustomerwantsthem.Ifnot,theretailerwillhavetoback-ordertheproduct.Ifthecustomercangetthegoodfromsomeothersource,heorshemaychoosetodosoratherthanelectingtoallowtheoriginalretailertomeetdemandlater(throughback-order).Hence,inmanyinstances,ifagoodisnotininventory,asaleislostforever.
2.3Keepoperationsrunning
Amanufacturermusthavecertainpurchaseditems(rawmaterials,components,orsubassemblies)inordertomanufactureitsproduct.Runningoutofonlyoneitemcanpreventamanufacturerfromcompletingtheproductionofitsfinishedgoods.
Inventorybetweensuccessivedependentoperationsalsoservestodecouplethedependencyoftheoperations.Amachineorworkcenterisoftendependentuponthepreviousoperationtoprovideitwithpartstoworkon.Ifworkceasesataworkcenter,thenallsubsequentcenterswillshutdownforlackofwork.Ifasupplyofwork-in-processinventoryiskeptbetweeneachworkcenter,theneachmachinecanmaintainitsoperationsforalimitedtime,hopefullyuntiloperationsresumetheoriginalcenter.
2.4Leadtime
Leadtimeisthetimethatelapsesbetweentheplacingofanorder(eitherapurchaseorderoraproductionorderissuedtotheshoporthefactoryfloor)andactuallyreceivingthegoodsordered.Ifasupplier(anexternalfirmoraninternaldepartmentorplant)cannotsupplytherequiredgoodsondemand,thentheclientfirmmustkeepaninventoryoftheneededgoods.Thelongertheleadtime,thelargerthequantityofgoodsthefirmmustcarryininventory.
Ajust-in-time(JIT)manufacturingfirm,suchasNissaninSmyrna,Tennessee,canmaintainextremelylowlevelsofinventory.Nissantakesdeliveryontruckseatsasmanyas18timesperday.However,steelmillsmayhavealeadtimeofuptothreemonths.Thatmeansthatafirmthatusessteelproducedatthemillmustplaceordersatleastthreemonthsinadvanceoftheirneed.Inordertokeeptheiroperationsrunninginthemeantime,anon-handinventoryofthreemonths'steelrequirementswouldbenecessary.
2.5Hedge
Inventorycanalsobeusedasahedgeagainstpriceincreasesandinflation.Salesmenroutinelycallpurchasingagentsshortlybeforeapriceincreasegoesintoeffect.Thisgivesthebuyerachancetopurchasematerial,inexcessofcurrentneed,atapricethatislowerthanitwouldbeifthebuyerwaiteduntilafterthepriceincreaseoccurs.
2.6Smoothingrequirements
Sometimesinventoryisusedtosmoothdemandrequirementsinamarketwheredemandissomewhaterratic.ConsiderthedemandforecastandproductionscheduleoutlinedinTable1
Noticehowtheuseofinventoryhasallowedthefirmtomaintainasteadyrateofoutput(thusavoidingthecostofhiringandtrainingnewpersonnel),whilebuildingupinventoryinanticipationofanincreaseindemand.Infact,thisisoftencalledanticipationinventory.Inessence,theuseofinventoryhasallowedthefirmtomovedemandrequirementstoearlierperiods,thussmoothingthedemand.
ChapterIIIControllingInventory
Oftenfirmsaregivenapricediscountwhenpurchasinglargequantitiesofagood.Thisalsofrequentlyresultsininventoryinexcessofwhatiscurrentlyneededtomeetdemand.However,ifthediscountissufficienttooffsettheextraholdingcostincurredasaresultoftheexcessinventory,thedecisiontobuythelargequantityisjustified.
Firmsthatcarryhundredsoreventhousandsofdifferentpartnumberscanbefacedwiththeimpossibletaskofmonitoringtheinventorylevelsofeachpartnumber.Inordertofacilitatethis,manyfirm'suseanABCapproach.ABCanalysisisbasedonParetoAnalysis,alsoknownasthe"80/20"rule.The80/20comesfromPareto'sfindingthat20percentofthepopulacepossessed80percentofthewealth.Fromaninventoryperspectiveitcanrestatedthusly:
approximately20percentofallinventoryitemsrepresent80percentofinventorycosts.Therefore,afirmcancontrol80percentofitsinventorycostsbymonitoringandcontrolling20percentofitsinventory.But,ithastobethecorrect20percent.
Thetop20percentofthefirm'smostcostlyitemsaretermed"A"items(thisshouldapproximatelyrepresent80percentoftotalinventorycosts).Itemsthatareextremelyinexpensiveorhavelowdemandaretermed"C"items,with"B"itemsfallinginbetweenAandCitems.Thepercentagesmayvarywitheachfirm,butBitemsusuallyrepresentabout30percentofthetotalinventoryitemsand15percentofthecosts.Citemsgenerallyconstitute50percentofallinventoryitemsbutonlyaround5percentofthecosts.
ByclassifyingeachinventoryitemasanA,BorCthefirmcandeterminetheresources(time,effortandmoney)todedicatetoeachitem.UsuallythismeansthatthefirmmonitorsAitemsverycloselybutcancheckonBandCitemsonaperiodicbasis(forexample,monthlyforBitemsandquarterlyforCitems).
AnothercontrolmethodrelatedtotheABCconceptiscyclecounting.Cyclecountingisusedinsteadofthetraditional"once-a-year"inventorycountwherefirmsshutdownforashortperiodoftimeandphysicallycountallinventoryassetsinanattempttoreconcileanypossiblediscrepanciesintheirinventoryrecords.Whencyclecountingisusedthefirmiscontinuallytakingaphysicalcountbutnotoftotalinventory.
Afirmmayphysicallycountacertainsectionoftheplantorwarehouse,movingontoothersectionsuponcompletion,untiltheentirefacilityiscounted.Thentheprocessstartsalloveragain.
ThefirmmayalsochoosetocountalltheAitems,thentheBitems,andfinallytheCitems.Certainly,thecountingfrequencywillvarywiththeclassificationofeachitem.Inotherwords,Aitemmaybecountedmonthly,Bitemsquarterly,andCitemsyearly.Inadditiontherequiredaccuracyofinventoryrecordsmayvaryaccordingtoclassification,withAitemsrequiringthemostaccuraterecordkeeping.
ChapterIVSummary
Timeinventorymanagementisnowfacedwiththedefects.Theadvent,throughaltruismorlegislation,ofenvironmentalmanagementhasaddedanewdimensiontoinventorymanagement-reversesupplychainlogistics.Environmentalmanagementhasexpandedthenumberofinventorytypesthatfirmshavetocoordinate.Inadditiontorawmaterials,work-in-process,finishedgoods,andMROgoods,firmsnowhavetodealwithpost-consumeritemssuchasscrap,returnedgoods,reusableorrecyclablecontainers,andanynumberofitemsthatrequirerepair,reuse,recycling,orsecondaryuseinanotherproduct.Retailershavethesametypeproblemsdealingwithinventorythathasbeenreturnedduetodefectivematerialormanufacture,poorfit,finish,orcolor,oroutright"Ichangedmymind"responsesfromcustomers.
Finally,supplychainmanagementhashadaconsiderableimpactoninventorymanagement.Insteadofmanagingone'sinventorytomaximizeprofitandminimizecostfortheindividualfirm,
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