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【導(dǎo)讀】demand.LIFOandFIFOissues.discounts.setup.–Costofstorage(building,utilities,insurance,handling). –Costofobsolescence,deterioration,andloss(shrinkage). year.(understatement).–―…theftandlarceny.–managedusing?replenishment
【正文】 240 250 260 270 280 290 300A v e r a g e I n v e n t o r y L e v e lService Level (%)z v a l u e s100100???Q1540 ABC Inventory Management (1) Based on ―Pareto‖ concept (80/20 rule) and total usage in dollars of each item. Classification of items as A, B, or C based on usage. Purpose is to set priorities on effort used to manage different SKUs, . to allocate scarce management resources. 1541 ABC Inventory Management (2) ?A‘ items: 20% of SKUs, 80% of dollars ?B‘ items: 30 % of SKUs, 15% of dollars ?C‘ items: 50 % of SKUs, 5% of dollars Three classes is arbitrary。 could be any number. Percents are approximate. Danger: dollar use may not reflect importance of any given SKU! 1542 Annual Usage of Items by Dollar Value (Table ) I t e mA n n u a l U s a g e i n U n i t s U n i t C o s t D o l l a r U s a g eP e r c e n t a g e o f T o t a l D o l l a r U s a g e1 5 , 0 0 0 1 . 5 0$ 7 , 5 0 0$ 2 . 9 %2 1 , 5 0 0 8 . 0 0 1 2 , 0 0 0 4 . 7 %3 1 0 , 0 0 0 1 0 . 5 0 1 0 5 , 0 0 0 4 1 . 2 %4 6 , 0 0 0 2 . 0 0 1 2 , 0 0 0 4 . 7 %5 7 , 5 0 0 0 . 5 0 3 , 7 5 0 1 . 5 %6 6 , 0 0 0 1 3 . 6 0 8 1 , 6 0 0 3 2 . 0 %7 5 , 0 0 0 0 . 7 5 3 , 7 5 0 1 . 5 %8 4 , 5 0 0 1 . 2 5 5 , 6 2 5 2 . 2 %9 7 , 0 0 0 2 . 5 0 1 7 , 5 0 0 6 . 9 %10 3 , 0 0 0 2 . 0 0 6 , 0 0 0 2 . 4 %T o t a l 2 5 4 , 7 2 5$ 1 0 0 . 0 %1543 ABC Chart for Table 0 . 0 %5 . 0 %1 0 . 0 %1 5 . 0 %2 0 . 0 %2 5 . 0 %3 0 . 0 %3 5 . 0 %4 0 . 0 %4 5 . 0 %3 6 9 2 4 1 10 8 5 7I t e m N o.Percent Usage0 . 0 %2 0 . 0 %4 0 . 0 %6 0 . 0 %8 0 . 0 %1 0 0 . 0 %1 2 0 . 0 %Cumulative % UsageP e r c e n t a g e o f T o t a l D o l l a r U s a g e C u m u l a t i v e P e r c e n t a g eA B C 1544 Managing A items: Diamonds 1545 Summary Introduction Purpose of Inventories Inventory Cost Structures Independent versus Dependent Demand Economic Order Quantity Continuous Review System Periodic Review System Using P and Q System in Practice ABC Inventory Management 1546 End of Chapter Fifteen
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