存货管理【外文翻译】.docx
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存货管理【外文翻译】.docx
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THEPURCHASINGPLAN
外文翻译
inventorymanagement
MaterialSource:
springlink Author:
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.Clicksheetcontrolenablesthemanagertorecordtheitemasi
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