存货管理【外文翻译】.docx

THE PURCHASING PLAN外文翻译inventory managementMaterial Source: spring linkAuthor: Floyd D. Hedrick“Inventory” to many small business 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 inventory 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 anything necessary lo do business. These stocks represent a large portion of the business investment and must be well managed in order to maximize profils. In facl, many small businesses cannot absorb the types of losses arising from poor inventory management. Unless invenlories are controlled, they are unreliable, inefficient and costly.SUCCESSFUL INVENTORY MANAGEMENTSuccessful inventory management involves balancing the costs of inventory with the benefits of inventory. Many small business 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 keeping too much inventory and not enough is not the managers only concern. Others include: Maintaining a wide assortment of stock but not spreading the rapidly moving ones too thin: Increasing inventory turnover - but not sacrificing the service level: Keeping slock low - but not sacrificing service or performance. Obtaining lower prices by making volume purchases - but not ending up with slow-moving invenlory: and having an adequate invemory on hand - but not gelling caught with obsolete items.The degree of success in addressing 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 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). Average inventory turnover ratios for individual industries can be obtained from trade associations.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 goods 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.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 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 season as the merchandise date for ihe end of the old season. For example, many retailers view March 21 as the end of the spring season, June 21 as the end of summer and December 21 as Ihe end of winter.Part of your purchasing plan must include accounting for the depletion of the inventory. Before a decision can be made as to the level of inventory lo order, you must determine how long the inventory you have in stock will last.For instance, a retail firm must formulate a plan to ensure the sale of the greatest number of units. Likewise, a manufacturing business must formulate a plan to ensure enough inventory is on hand for production of a finished product.In summary, the purchasing plan detail: When commitments should 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.Well planned purchases affect the price, delivery and availability of products forsale.CONTROLLING YOUR INVENTORYTo maintain an in-stock position of 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, from simplest to most complex. Visual control enables the manager 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. Tickler control enables the manager to physically count a small portion of the inventory each day so that each segment of theinventory is counted every so many days on a regular basis. Click sheet control enables the manager to record the item as il is used on a sheel of paper. Such information is then used for reorder purposes. Stub control (used by retailers) enables the manager to retain a portion of the price ticket when the item is sold. The manager can then use the stub to record the item that was sold.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 more 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 system is enhanced by the fact that company accounting and billing procedures can also be handled on the computer.Point-of-sale terminals relay information on each item used or sold. The manager receives information printouts at regular intervals for review and action.Off-line point-of-sale terminals relay information directly to the suppliers computer who uses the information to ship additional items automatically to the buyer/inventory manager.The final method for inventory control is done by an outside agency. A manufacturers representative visits the large retailer on a scheduled 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.A principal goal for 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 order: 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 ordering and stocking each item. The EOQ computation takes into account the cost of placing an order, the annual sales rate, the unit cost、and the cost of carrying invenlory. Many books on management practices describe the EOQ model in detail.DEVELOPMENTS IN INVENTORY MANAGEMENTIn recenl years, two approaches have had a major inipacl on inventory management: Material Requirements Planning (MRP) and Just-In-Time (JIT andKanban). Their application is primarily within manufacturing but suppliers might find new requirements placed on them and sometimes buyers of manufactured items will experience a difference in delivery.Material requirements planning is basically an information system in which sales arc converted dircctly 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 composed 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 years lo develop.Just-in-time inventory 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 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.TIPS FOR BETTER INVENTORY MANAGEMENTAt 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 visible, note it on the delivery receipt and have Ihe driver sign your copy. After delivery, immediately open all cartons and inspcct for merchandise damage.When damage is discovered: Retain damaged items - All damaged materials must be held at Ihe point received. Call carrier to report damage and request inspection. Confirm call in writingThis is not mandatory but it is one way to protect yourself.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 prepares damage report, carefully read before signing.After inspeclion: Keep damaged materials Damaged materials should not be used or disposed of without permission by the carrier. Do not return damaged items without wrillen aulhorization from shipper/supplier.SPECIAL TIPS FOR MANUFACTURERSIf you are in the business of bidding, specifications play a very important role. In 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. Include procedures for adding optional items. Describe the quality of the items in clear terms.The following aclions can help save money when you are slocking inventory: Substitution of less costly 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 bulk shipments; Quantity savings due to large volume, through consideration of economic order quantity: A reduction in unit prices due to negotiations:Initiating make-or-buy studies: Application of new purchasing techniques; Using competition along with price, service and delivery when making the purchase selection decision.译文 存货管理资料来源：spring link作者 ： Floyd D. Hedrick“存货”对于许多小企业来说是一种更容易看到和有形的资产。企业存货包括 原材料、半成品和成品。每种类型存货都厲丁企业的资产,直到产品售出，存货 变成现金。在零售商店中适当的产品库存有助于获得更多销售利润，使库存变成收银机 里的钱，成为與正的现金资产3字面意义丨:存货是指企业对未来收益的个投资。 这忤投资是企业投资的很大部分，必须妥善管理,以实现利润最大化。K实上， 很多小企业+能做到存货的合玴供应，除非库存疳很好地控制，否则他们的库存 将会出现供不应求或供大于求，存货周转率低下，饰成本高昂的现象。成功的存货管理成功的存货宵理就是使存货的收益和成本达到平衡。许多小型企业未能充分 理解#货的與实成本，企业持有存货的成木，它不仅包括仓储，保险和税收，而 且存货期限性损耗也与成木息息相关，钤现仅需要欠心是杏有存货，还必须 做好存货的维护措施，保证存货可性：提A存货周转率，同时要保证服务水平 和质斌：保持低库存，不能出现供不应求，做到最佳经济批带；作出以较低的价 格获得批贺釆购的决策，+滞销庳存；手头丨.有充足的庳存，似没有呜陈旧的货物囤积在仓库里。在解决这些问题的时候，可以利用一啤比较容易的衡僙方法。例如，计算存 货周转率是衡量个简率的管理业绩。此值提供了 一个粗略的指导方针，管理人 员可设定因标和评佔绩效，似我们必须意识到周转率随库存的功能、业务类型、 比例和销售或销售货物的成木的变化而变化，其中个别行业的平均存货周转比例 可从贸易协会得到数据。采购计划采购计划是控制的最主要的方法，釆购计划的11地是使Q身需要的存货与他 们提供的存货达到个平衡点。这过程包拈要到市场丨:购买材料，以确保及旱 在适当的时间交货。冈此，购买需要预先规划以确定毎个库存存货需要的时间期 W，进而实现不拖延实现买卖双方的交易承诺。对于零铿商来说，提前规划是非常東要的。因为它们提供出您的物品不断史 新，千是当务之急便是制定购买计划，以便及早地购买，不会因米购买到产品出 现恐慌而提平购买商品的主要原因是零恷商认为商品在不同时期流要史新，个 季度结束的时候也就是新予度的开始时候便是这个史新期。例如，许多零售商 的观点为3 W 21日是的奍季结束的日期，6月21 H是叟季的结束的U期和12 W 21日是冬季的结束的日期，在这些日期之后商品需要更替。公W的采购计划中必须考虑到会计上损耗的存货。亦作出决定，必须对企 业阵存宵所俎考，企业的存货水平是怎样，可以订购多少材料，必须确定多长时 间里存货将会延续。例如零售企业必须制定-个计划，以确保能够满足最多的卑 位的订购要求。同样，制造业企业必须制定个计划，以确保W足够的库存来完 成产品的生产。总之，采购计划要求:当做出承诺后应尽:S:提前去完成;当第一个客户交付 时，应当接受；当库存达到最岛时.应及时清理:当重新安排时，应再放置。 合理的利用釆购价格、销您和产品交货*4用性来降低成本0存货控制为广保持合理的存货，有必耍釆取适当的存货赞制措施，处置不需要的存货。 痒存控制是有一些行之有效的方法。从最简单到最复杂的：吋视控件，是使经理检查以町视方式来确定是帝需要额外的库稃淸单。这个 比较适合小企业的库存管理，记录讨能并不需要，只釘在伞部或滞销或资艰物品 时需要记录。tickler是使经理柯天亲丨1计数-小部分的厍存，确定个规定的期 限每月进行盘点。点击表控件是使经理记录每天的库存，打印定期库存爾:，这些 信息被用来作为订货的依据。存根控制是(零售商使)IJ)使管理者能保留部分票 面的价格时将货物出售，经理讨以使j|j存报记录已售出的货物，均是如此。随着业务的增长，可能会发观需要史复杂和技水性的库存控制。丨丨甜使川的 计算机系统，使控制庳柘史町行。比起以前任何时候，小企业现在都通过计算机 服务机构而广泛存在并且不断降低成木。通常情况K.系统的发屣为这样以计鋅 机为基础的企业加强了会计功能而且计费程序也吋以在计箅机上进行处理。销售点终端机是每个项H信息传递给使名而出售的机器。经刑.可以接收信 息、打印信息、定期进行检查。离线的销售点的终端机可直接与供应商的计算机相连,Q动与其他货物的买 方交流信息。最后終:存控制方法是山个外部机构提供。制造商的代表定期访问人沏芩 售商、采)1】存货计数和写入，甫新排序。不需要的商品将从库存屮删除并将通 过-个预先确定、授权的程序返回到给制造商。丨:述的方法卞要丨J地是确定的订购和采购的每个货物每年最少的费川。其中两个最主要的指标是:订购数最，也就是大小和订单的频率。订货点， 即最低库存水平的额外数麗订购。经济订货量（EOQ)是种广泛使川的公式计算方法，计算的是最低年订货 飛和库存成本。计箅EOQ需耍考虑到讣箏成本，甸年的销售:，携带单位成本 以及库存成本。很多书在管理实践中都详细的介绍了该模.型。存货管理的发展近年来，两种新的存货方法物料需求计划(MRP)和Just-In-Time (JIT和 肴板