【正文】 貨批量,即EOQ,來(lái)控制采購(gòu)的存貨數(shù)量。其中，A 類(lèi)存貨數(shù)量約占總數(shù)量的 10%，它的價(jià)值卻約占總價(jià)值的 70%。可采用定量訂貨控制，集中采購(gòu)，并適當(dāng)擴(kuò)大儲(chǔ)備金額，保險(xiǎn)儲(chǔ)備量和每次訂貨數(shù)量，相應(yīng)減少訂貨次數(shù)。同時(shí)，MRP模式也有一定缺陷。通過(guò)簽訂長(zhǎng)期合同，持續(xù)供給，從而減少企業(yè)訂貨的次數(shù)，進(jìn)而降低相關(guān)的企業(yè)訂貨成本。由于JIT模式對(duì)企業(yè)的管理技術(shù)和管理能力都有較高的要求，所以企業(yè)應(yīng)該盡可能提高企業(yè)管理水平，達(dá)到存貨管理中的零庫(kù)存目標(biāo)。第三章 企業(yè)存貨管理的現(xiàn)狀及存在的問(wèn)題對(duì)存貨管理現(xiàn)狀調(diào)查的方法主要是對(duì)上市公司(A股)的資料進(jìn)行收集與整理，結(jié)合經(jīng)驗(yàn)和相關(guān)理論知識(shí)，對(duì)企業(yè)存貨管理現(xiàn)狀進(jìn)行相應(yīng)的分析研究。這說(shuō)明了房地產(chǎn)企業(yè)的流動(dòng)性較差,短期償債能力風(fēng)險(xiǎn)很高。需求低迷、庫(kù)存高企似乎成了有色金屬行業(yè)公司的通病，但該行業(yè)上市公司過(guò)去一年正在扭轉(zhuǎn)這一局面。而在2012年，%。事實(shí)上，除了房地產(chǎn)行業(yè)外，汽車(chē)行業(yè)庫(kù)存去年也快速增加，已經(jīng)達(dá)到1359億元，2013年、2012年的增幅分別為9%和2%。另外，隨著存貨增加，不少上市公司的存貨跌價(jià)風(fēng)險(xiǎn)亦上升，存貨跌價(jià)準(zhǔn)備的計(jì)提成為上市公司業(yè)績(jī)下滑的重要原因之一。存貨過(guò)多，就會(huì)占用企業(yè)的資金，增加儲(chǔ)存的成本。但是，實(shí)際中企業(yè)管理往往不能落到實(shí)處。那么，這樣就會(huì)使企業(yè)虛增成本，減少企業(yè)的利潤(rùn)。這樣，就可能會(huì)使某些管理人員等等謀取不正當(dāng)利益，對(duì)企業(yè)造成經(jīng)濟(jì)利益等等的重要損失。如何來(lái)消耗當(dāng)前的房產(chǎn)高庫(kù)存是房地產(chǎn)企業(yè)不得不需要面對(duì)問(wèn)題。企業(yè)存貨購(gòu)買(mǎi)時(shí)，一般按照計(jì)劃成本計(jì)價(jià)，在入賬時(shí)，按照實(shí)際成本入賬，并計(jì)算存貨成本差異。但是，很多企業(yè)往往不計(jì)提跌價(jià)準(zhǔn)備，這樣就會(huì)使產(chǎn)品成本虛高。本著節(jié)約和總成本最小化的原則，采購(gòu)人員要對(duì)供貨單位的價(jià)格、品質(zhì)、財(cái)務(wù)信譽(yù)等進(jìn)行動(dòng)態(tài)監(jiān)控和信用評(píng)級(jí)；盡可能收集各種信息，同類(lèi)型的產(chǎn)品要貨比多家，以采購(gòu)到質(zhì)量最優(yōu)、價(jià)格最低的產(chǎn)品作為采購(gòu)目標(biāo)；同時(shí)對(duì)于大型備品備件、大宗原燃材料實(shí)行邀請(qǐng)招標(biāo)采購(gòu)，對(duì)于暗箱操作的行為等進(jìn)行嚴(yán)厲的打擊。企業(yè)采購(gòu)商品、大宗材料及其他物資等，應(yīng)當(dāng)與供貨單位簽訂采購(gòu)合同，用以明確和加強(qiáng)采購(gòu)方與供應(yīng)方責(zé)任控制，保證供應(yīng)方能夠按質(zhì)、按期和按量發(fā)貨。﹑儲(chǔ)存及保管的管理機(jī)制 完善企業(yè)存貨驗(yàn)收管理企業(yè)需要適當(dāng)壓縮存貨驗(yàn)收天數(shù)，以便可以及時(shí)發(fā)現(xiàn)企業(yè)購(gòu)得原材料是否存在數(shù)量、質(zhì)量等問(wèn)題，這樣就可以盡早解決好問(wèn)題， 避免企業(yè)采購(gòu)中發(fā)生不必要的損失。當(dāng)企業(yè)存貨種類(lèi)過(guò)多，且每種存貨金額差別很大，可采用ABC分類(lèi)控制方法對(duì)存貨等進(jìn)行分類(lèi)管理。 完善企業(yè)存貨領(lǐng)用及銷(xiāo)售的管理機(jī)制一方面，企業(yè)應(yīng)該制定規(guī)范的存貨領(lǐng)取制度。清查中，不僅認(rèn)真要清查和核對(duì)存貨的數(shù)量，而且要對(duì)企業(yè)積壓的產(chǎn)成品做出合適的處理，比如降低價(jià)格出售等。同時(shí)，在企業(yè)存貨管理中應(yīng)該做到：企業(yè)有必要設(shè)置內(nèi)部審計(jì)機(jī)構(gòu)，并建立完善的企業(yè)內(nèi)部審計(jì)控制制度。比如，MRPII、供應(yīng)鏈模式、ERP等等，這些先進(jìn)的管理模式，對(duì)于企業(yè)有很好的借鑒作用。存貨管理指標(biāo)系統(tǒng)一般需要包括：存貨周轉(zhuǎn)率、存貨質(zhì)量索賠、存貨銷(xiāo)售目標(biāo)的完成率等等。與其他流動(dòng)資產(chǎn)相比，存貨的變現(xiàn)能力相對(duì)較弱，因而存貨過(guò)多會(huì)使存貨在企業(yè)流動(dòng)資產(chǎn)中的比重上升，使企業(yè)流動(dòng)資產(chǎn)整體變現(xiàn)能力下降，從而使企業(yè)短期償債能力下降。陶老師不僅在學(xué)習(xí)上給我以精心指導(dǎo)，同時(shí)還在思想、生活上給我以無(wú)微不至的關(guān)懷，在此謹(jǐn)向陶老師致以誠(chéng)摯的謝意和崇高的敬意。80s. We sat on the back of pickup trucks for hours. The sky was blue, and we couldn39。s Liaoning province, decades ago. The solider gave the old man a handmade saddle when they bid farewell. The story inspired Nasun to write Carved Saddle, a song that later became one of his most popular numbers. Now, every year, Nasun recruits young singers and dancers for the troupe. The troupe has also designed a new repertoire, which is mostly based on the daily lives of Mongolian people, especially the lives of nomadic families, and has bined contemporary musical elements with folk songs of the region. Haimu, a 25yearold khoomei (a local variant of overtone singing) singer, joined the troupe three years ago. Along with a sixmember band, he performs fast songs and soft ones that he writes－all while playing the horsehead fiddle.Although I learned the piano since childhood and grew up listening to various kinds of music, to me, the folk music of Inner Mongolia is the root, he says. Performing in remote villages is pleasant. I feel at home on the boundless grasslands, and the warm people there make me feel fulfilled. The first round of spring auction season in Beijing ended last week, but it failed to create much spring in the art market. Although two pieces of Chinese painting fetched more than 100 million yuan, the decline in trading volume and sale rate showed a downturn this year. In the “Grand View: Chinese Painting Highlight” session at China Guardian 2015 spring auctions, Pan Tianshou’s representative work Eagle, Rock and Flora hit a record auction price of 279 million yuan, while Li Keran’s masterwork Jinggang Mountain fetched million yuan, an unexpected high in recent years. However, the trading volume fells to billion yuan from billion yuan in the same period the year before. The Huangchen 2015 Spring Auctions, which recorded million yuan in total sales, experienced the same. The section number went down to 5 from 12 pared to last year. According to expert Shao Jianwu, the art market did not attract much excitement this year due to the booming stock market and the persistent problems of forgery and fake deals. The two pieces of Chinese painting notched up high price this spring due to their own value not due to a revival in the market. The successful transaction of two works with a hammer price of more than 100 million yuan once again confirms that valuable and rare works of high quality always earn the longlasting high price. Chinese painting and calligraphy is still the pillar of the market. However, the overall sales rate has dropped slightly, which reflects the demand for the ordinary auction goods has weakened,” said the president of China Guardian’s Hu Yanyan. Besides, the entry of new buyers also makes certain changes to the direction of purchasing. In a word, the overall market trend is very unpredictable. Although China Guardian 2015 Spring Auctions has achieved remarkable results, it does not mean that the market has walked out of the predicament. We still have to wait for the big economic boom to invigorate the art market.” Even so, the hot pursuit of some special items appeared this spring. A special session of China Guardian Spring Auctions titled “Fine Gilt—Bronze Buddhist Images” achieved a great deal with total sales volume of million yuan and 92 percent sale rate. The 5th Shamar Rinpoche Statue from 1617th century of Tibet was sold for million yuan. The Beijing Chengxuan Auctions featured almost 2,800 items of coins and stamps in three sessions with good sale rate. The Huachen Auctions also set a special session of photographs under the condition of largescale decline of auction sessions. There was a palpable dull thud of disappointment that acpanied the return of the imperial entourage of Zhen Huan to her homeland. It followed a couple years of hushed excitement as Chinese fans were fed tidbits about their proud concubine who was supposed to conquer the high ground of the North American market. Zhen Huan is, of course, the title character of The Legend of Zhen Huan, a 2011 television series that swept China off its feet and later took other Asian countries by storm. Two years ago, it was reported that HBO, a premium cable service headquartered in the United States, was going to air it in North America after some modification. Now, a condensed version that provides English subtitles but no dubbing has finally been made available on Netflix for online streaming. This version, highly anticipated as a milestone in Chi