【導讀】“存貨”對于許多小企業(yè)來說是一種更容易看到和有形的資產。每種類型存貨都厲丁企業(yè)的資產,直到產品售出，存。這項投資占企業(yè)投資的很大部分，必須妥善管理,以實現利潤最大化。將會出現供不應求或供大于求，存貨周轉率低下，成本高昂的現象。成功的存貨管理就是使存貨的收益和成本達到平衡。許多小型企業(yè)未能充分。貨的維護措施，保證存貨可變性。提取A存貨周轉率，同時要保證服務水平和質。們提供的存貨達到一個平衡點。這過程包括要到市購買材料，以確保及時在適當。岡此，購買需要預先規(guī)劃以確定毎個庫存存貨需要的時間期里，進。公共的采購計劃中必須考慮到會計上損耗的存貨。為保持合理的存貨，有必耍釆取適當的存貨控制措施，處置不需要的存貨。交易中，買賣雙方對存貨的要求隨時改變，造成的時間差和功能差。材料的需求更加緊密，從而減少存貨，使交貨時間變得更短，JIT不僅是一種旨在降低庫。起來，使問題不被發(fā)現而得不到及時解決。

　　

【正文】 ry times bee shorter and more predictable. Its primary use is with products posed of many ponents. MRP systems are practical for smaller firms. The puter system is only one part of the total project which is usually longterm, taking one to three years lo develop. Justintime inventory management is an approach which works to eliminate inventories rather than optimize them. The inventory of raw materials and workinprocess falls to that needed in a single day. This is acplished by reducing setup 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 MANAGEMENT At 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 writing— This 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 MANUFACTURERS If 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 items39。 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 makeorbuy studies: Application of new purchasing techniques。 Using petition along with price, service and delivery when making the purchase selection decision.