企业管理外文翻译文献

中英文对照外文翻译文献(文档含英文原文和中文翻译)

On

Certain

EnterpriseLow-Value

Consumption

Management

MethodLow-value

consumption

goods

management

is

the

process

of

efficiently

overseeing

the

constant

flow

of

units

into

and

out

of

an

existing

Low-value

consumption

goods.

This

process

usually

involves

controlling

the

transfer

in

of

units

in

order

to

prevent

the

Low-value

consumption

goods

from

becoming

too

high,

or

dwindling

to

levels

that

could

put

the

operation

of

the

company

into

jeopardy.

Competent

Low-value

consumption

goods

management

also

seeks

to

control

the

costs

associated

with

the

Low-value

consumption

goods,

both

from

the

perspective

of

the

total

value

of

the

goods

included

and

the

tax

burden

generated

by

the

cumulative

value

of

the

Low-value

consumption

goods.

Balancing

the

various

tasks

of

Low-value

consumption

goods

management

means

paying

attention

to

three

key

aspects

of

any

Low-value

consumption

goods.

The

first

aspect

has

to

do

with

time.

In

terms

of

materials

acquired

for

inclusion

in

the

total

Low-value

consumption

goods,

this

means

understanding

how

long

it

takes

for

a

supplier

to

process

an

order

and

execute

a

delivery.

Low-value

consumption

goods

management

also

demands

that

a

solid

understanding

of

how

long

it

will

take

for

those

materials

to

transfer

out

of

the

Low-value

consumption

goods

be

established.

Knowing

these

two

important

lead

times

makes

it

possible

to

know

when

to

place

an

order

and

how

many

units

must

be

ordered

to

keep

production

running

smoothly.

Calculating

what

is

known

as

buffer

stock

is

also

key

to

effective

Low-value

consumption

goods

management.

Essentially,

buffer

stock

is

additional

units

above

and

beyond

the

minimum

number

required

to

maintain

production

levels.

For

example,

the

manager

may

determine

that

it

would

be

a

good

idea

to

keep

one

or

two

extra

units

of

a

given

machine

part

on

hand,

just

in

case

an

emergency

situation

arises

or

one

of

the

units

proves

to

be

defective

once

installed.

Creating

this

cushion

or

buffer

helps

to

minimize

the

chance

for

production

to

be

interrupted

due

to

a

lack

of

essential

parts

in

the

operation

supply

Low-value

consumption

goods.

Low-value

consumption

goods

management

is

not

limited

to

documenting

the

delivery

of

raw

materials

and

the

movement

of

those

materials

into

operational

process.

The

movement

of

those

materials

as

they

go

through

the

various

stages

of

the

operation

is

also

important.

Typically

known

as

a

goods

or

work

in

progress

Low-value

consumption

goods,

tracking

materials

as

they

are

used

to

create

finished

goods

also

helps

to

identify

the

need

to

adjust

ordering

amounts

before

the

raw

materials

Low-value

consumption

goods

gets

dangerously

low

or

is

inflated

to

an

unfavorable

level.。

Finally,

Low-value

consumption

goods

management

has

to

do

with

keeping

accurate

records

of

finished

goods

that

are

ready

for

shipment.

This

often

means

posting

the

production

of

newly

completed

goods

to

the

Low-value

consumption

goods

totals

as

well

as

subtracting

the

most

recent

shipments

of

finished

goods

to

buyers.

When

the

company

has

a

return

policy

in

place,

there

is

usually

a

sub-category

contained

in

the

finished

goods

Low-value

consumption

goods

to

account

for

any

returned

goods

that

are

reclassified

as

refurbished

or

second

grade

quality.

Accurately

maintaining

figures

on

the

finished

goods

Low-value

consumption

goods

makes

it

possible

to

quickly

convey

information

to

sales

personnel

as

to

what

is

available

and

ready

for

shipment

at

any

given

time.

In

addition

to

maintaining

control

of

the

volume

and

movement

of

various

Low-value

consumption

goods,

Low-value

consumption

goods

management

also

makes

it

possible

to

prepare

accurate

records

that

are

used

for

accessing

any

taxes

due

on

each

Low-value

consumption

goods

type.

Without

precise

data

regarding

unit

volumes

within

each

phase

of

the

overall

operation,

the

company

cannot

accurately

calculate

the

tax

amounts.

This

could

lead

to

underpaying

the

taxes

due

and

possibly

incurring

stiff

penalties

in

the

event

of

an

independent

audit

Historically,

the

echelons

of

the

supply

chain,

warehouse,

distributors,

retailers,etc.,

have

been

managed

independently,

buffered

by

large

Low-value

consumption

goods.

Increasing

competitive

pressures

and

market

globalization

are

forcing

firms

to

develop

supply

chains

that

can

quickly

respond

to

customer

needs.

To

remain

competitive

and

decrease

Low-value

consumption

goods,

these

firms

must

use

multi-echelon

Low-value

consumption

goods

management

interactively,

while

reducing

operating

costs

and

improving

customer

service.

Low-value

consumption

goods

exist

throughout

the

SC

in

various

forms

for

various

reasons.

The

lack

of

a

coordinated

Low-value

consumption

goods

management

throughout

the

SC

often

causes

the

bullwhip

effect,

namely

an

amplification

of

demand

variability

moving

towards

the

upstream

stages.

This

causes

excessive

Low-value

consumption

goods

investments,

lost

revenues,

misguided

capacity

plans,

ineffective

transportation,

missed

production

schedules,

and

poor

customer

service.

Many

scholars

have

studied

these

problems,

as

well

as

emphasized

the

need

of

integration

among

SC

stages,

to

make

the

chain

effectively

and

efficiently

satisfy

customer

requests

(e.g.

reference).

Beside

the

integration

issue,

uncertainty

has

to

be

dealt

with

in

order

to

define

an

effective

SC

Low-value

consumption

goods

policy.

In

addition

to

the

uncertainty

on

supply

(e.g.

lead

times)

and

demand,

information

delays

associated

with

the

manufacturing

and

distribution

processes

characterize

SCs.

Low-value

consumption

goods

management

in

multi-echelon

SCs

is

an

important

issue,

because

there

are

many

elements

that

have

to

coordinate

with

each

other.

They

must

also

arrange

their

Low-value

consumption

goods

to

coordinate.

There

are

many

factors

that

complicate

successful

Low-value

consumption

goods

management,

e.g.

uncertain

demands,

lead

times,

production

times,

product

prices,

costs,

etc.,

especially

the

uncertainty

in

demand

and

lead

times

where

the

Low-value

consumption

goods

cannot

be

managed

between

echelons

optimally.

Most

manufacturing

enterprises

are

organized

into

networks

of

manufacturing

and

distribution

sites

that

procure

raw

material,

process

them

into

finished

goods,

and

distribute

the

finish

goods

to

customers.

The

terms

‘multi-echelon’

or

‘multilevel‘production/distribution

networks

are

also

synonymous

with

such

networks

(or

SC),

when

an

item

moves

through

more

than

one

step

before

reaching

the

final

customer.

Low-value

consumption

goods

exist

throughout

the

SC

in

various

forms

for

various

reasons.

At

any

manufacturing

point,

they

may

exist

as

raw

materials,

work

in

progress,

or

finished

goods.

They

exist

at

the

distribution

warehouses,

and

they

exist

in-transit,

or

‘in

the

pipeline’,

on

each

path

linking

these

facilities.

Manufacturers

procure

raw

material

from

suppliers

and

process

them

into

finished

goods,

sell

the

finished

goods

to

distributors,

and

then

to

retail

and/or

customers.

When

an

item

moves

through

more

than

one

stage

before

reaching

the

final

customer,

it

forms

a

‘multi-echelon’

Low-value

consumption

goods

system.

The

echelon

stock

of

a

stock

point

equals

all

stock

at

this

stock

point,

plus

in-transit

to

or

on-hand

at

any

of

its

downstream

stock

points,

minus

the

backorders

at

its

downstream

stock

points.

So

far

literature

has

devoted

major

attention

to

the

forecasting

of

lumpy

demand,

and

to

the

development

of

stock

policies

for

multi-echelon

SCs

Low-value

consumption

goods

control

policy

for

multi-echelon

system

with

stochastic

demand

has

been

a

widely

researched

area.

More

recent

papers

have

been

covered

by

Silver

and

Pyke.

The

advantage

of

centralized

planning,

available

in

periodic

review

policies,

can

be

obtained

in

continuous

review

policies,

by

defining

the

reorder

levels

of

different

stages,

in

terms

of

echelon

stock

rather

than

installation

stock.

To

sum

up,

these

papers

consider

two-

or

N-echelon

Low-value

consumption

goods

systems,

with

generally

stochastic

demand,

except

for

one

study

that

considers

Markov-modulated

demand.

They

generally

assume

constant

lead

time,

but

two

of

them

accept

it

to

be

stochastic.

They

gain

exact

or

approximate

solutions.

In

multi-echelon

Low-value

consumption

goods

management

there

are

some

other

research

techniques

used

in

literature,

such

as

heuristics,

vary-METRIC

method,

fuzzy

sets,

model

predictive

control,

scenario

analysis,

statistical

analysis,

and

GAs.

These

methods

are

used

rarely

and

only

by

a

few

authors.

.

谈企业低值易耗品的管理方法低值易耗品管理是有效监督不断流动的单位传入和传出现有低值易耗品的过程。此过程通常涉及控制调入单位为了防止低值易耗品变得过高，或者减少到可以把危险的公司运作的水平。主管低值易耗品管理亦旨在控制低值易耗品、相关费用都从生成的清单的累积价值的税务负担及所包括的货物总价值的角度。

平衡低值易耗品管理的各项任务，就是要注意三个关键环节，任何低值易耗品。第一个方面，随着时间的推移。在总低值易耗品中获得的材料，这意味着供应商需要多长时间，处理订单并执行交付的理解。低值易耗品管理还要求建立一个坚实的理解，将这些材料的低值易耗品转移多久。了解这两个重要的带头作用时间，使我们能够知道什么时候下订单，并必须订购多少个单位，以保持生产顺利进行。

计算所谓的缓冲低值易耗品也是有效的低值易耗品管理的关键。实质上，缓冲低值易耗品是额外单位超出维护生产水平所需的最小数目。例如，经理可能确定它会保持一个或两个额外单位的给定的计算机部件在手上，万一出现紧急情况或单位之一证明是有缺陷的一旦安装了一个好主意。创建此垫或缓冲区有助于生产中断的操作供应低值易耗品中的基本部分缺乏机会减至最低。

低值易耗品管理，并不限于记录提供原材料和运动到业务流程中的这些材料。这些物料的运动，他们经过各阶段的操作也很重要。通常称为货物或正在进行的工作清单，跟踪材料以及用于创建成品还有助于确定是否需要调整原材料低值易耗品获取危险低或不利的水平充气之前订购量

最后，低值易耗品管理有准确记录的成品都准备运做。这通常意味着过帐到低值易耗品总计新建商品的生产，以及减去最新的买家成品运输。当该公司在地方退货策略时，通常有任何退货，被列为翻新或第二个等级质量考虑到成品低值易耗品中所载的子类别。准确地保持成品低值易耗品数字，使能够迅速传达怎样为可用，并准备在任何给定时间运到销售人员信息。

除了维持量控制与运动的各种低值易耗品，低值易耗品管理还使它可能准备用于访问任何税项的准确记录由于每种低值易耗品类型。没有有关单位卷内的每个阶段的整体运作的精确数据，该公司不能准确地计算税款数额。这可能会导致短付工资的税款，并可能产生独立审计事件中的严厉处罚。

从历史上看，多级供应链、仓库、分销商、零售商等，已经通过大量的低值易耗品缓冲被独立管理。竞争压力的增加和市场的全球化迫使企业发展能够快速满足客户需要的供应链。为了保持竞争力，降低低值易耗品，这些企业必须交互使用多级低值易耗品管理，同时降低运营成本，改善客户服务。因各种不同的原因，低值易耗品以不同形式存在在供应链中。在整个供应链中，低值易耗品管理失衡，经常会引起“牛鞭效应”，即需求逆流而上，逐级变异放大的一个阶段。这种效应引起企业过多的低值易耗品积压，使收入减少，运输效率降低，扰乱了低值易耗品计划和产品生产计划，同时降低了企业的服务水平。

许多学者已经对这些问题进行了研究，并且强调了对有效地满足客户需求的供应链各阶段之间进行整合的必要性。除了整合问题，为了确定一个有效地供应链低值易耗品政策，还必须处理不确定性问题。除了对供应和需求的不确定性，与生产和销售过程相关的信息延迟也是供应链的一个特点。

多级供应链中的低值易耗品管理是一项重要的内容，因为有许多方面两者都必须相互配合，协调合作。它们还必须对它们的低值易耗品进行协调安排。有许多因素使成功的低值易耗品管理变得复杂，例如。需求的不确定、交货时间、投产日期、产品价格、成本等，尤其是在不确定性的需求和交货时间下，管理者不能够将多级供应链中的低值易耗品管理得最优。

大多数制造企业被组织起来形成了一个制造和分销为一体的网络，这个网络包括了原材料的采购、加工和产品的销售。当一个产品经过多个阶段才到达最终用户时，多级或者多层次生产/分销网络这些代名词也和前面所述的这样的网络意思相同。因各种不用的原因，低值易耗品以不用的形式存在在整个供应链中。在任何一个制造过程中，它们可能作为原材料、在制品或者产成品存在。它们存在于配送仓库，存在于运输途中，或者存在于管道里，它们存在于这些设备的每个链接处。

制造商从供应商处采购原材料，将它们加工成产品并销售给分销商，然后由分销商销售给零售商或者用户。当一个产品经过多个阶段才到达最终用户，它就形成了一个多级低值易耗品系统。某一低值易耗品节点的级低值易耗品等于这个低值易耗品节点上的所有低值易耗品加上转移或者正在转移的任何一个后续节点的低值易耗品，减去后续节点的缺货。

在商界有关多级低值易耗品系统的分析已经有着悠久的历史。在许多领域，多级低值易耗品管理系统被广泛运用于向客户分销产品。鉴于这些系统的重要性，许多研究人员通过各种各样的条件和假设开始研究他们的运行特点。自从哈里斯提出经济订货批量模型以来，研究人员和实际工作者更加积极地关注在不同操作参数和模型假设条件下系统的分析和模型设计。在过去的十年里，对于多级低值易耗品管理模型的研究已经获得了重要成就，主要是因为通过利用现代信息技术，使各个过程和分销阶段的供应链的整体控制逐渐变成可能。

到目前为止，相关的一些文献主要关注于对需求的预测，以及对多阶段供应链低值易耗品政策的发展。需求随机的多阶段系统的低值易耗品控制政策已经具有了一个广泛的研究领域。近年来有许多论文都包含了斯尔福和派克的观