庫(kù)存控制的基本方法畢業(yè)論文外文翻譯-其他專業(yè)-wenkub.com
2025-01-15 11:08 本頁(yè)面
【正文】 合理的庫(kù)存控制方法有助于企業(yè)的可持續(xù)發(fā)展，減少資本占用 ，提高運(yùn)作效率，增強(qiáng)企業(yè)的市場(chǎng)競(jìng)爭(zhēng)力。 ? 總結(jié) 庫(kù)存控制應(yīng)該是為了達(dá)到公司的財(cái)務(wù)運(yùn)營(yíng)目標(biāo)，特別是現(xiàn)金流運(yùn)作，通過(guò)優(yōu)化整個(gè)需求與供應(yīng)鏈管理流程（ Supply Chain Management Processes， DSCMP），合理設(shè)置 ERP 控制策略，并輔之以相應(yīng)的信息處理手段、工具，從而實(shí)現(xiàn)在保證及時(shí)交貨的前提下，盡可能降低庫(kù)存水平，減少庫(kù)存積壓與報(bào)廢、貶值的風(fēng)險(xiǎn)。 零庫(kù)存管理 供應(yīng)鏈管理中的采購(gòu)和準(zhǔn)時(shí)采購(gòu)也叫 JIT 采購(gòu) 最終都是想要實(shí)現(xiàn)企業(yè)物料供應(yīng)的“零庫(kù)存”管理，以保證物料供應(yīng)和產(chǎn)品分配的順暢，實(shí)現(xiàn)企業(yè)利益最大化。它的基本思 第 7 頁(yè) 想是把存貨按照關(guān)鍵性分成 3~5類，即： （ 1）最高優(yōu)先級(jí) —— 這是較硬的關(guān)鍵物資，不允許缺貨。 這是指經(jīng)營(yíng)活動(dòng)中的基礎(chǔ)性物質(zhì)，允許偶爾缺貨。 庫(kù)存控制的作用 主要是：在保證企業(yè)生產(chǎn)、經(jīng)營(yíng)需求的前提下，使庫(kù)存量經(jīng)常保持在合理的水平上；掌握庫(kù)存量動(dòng)態(tài)，適時(shí)、適量提出訂貨，避免超儲(chǔ)或缺貨；減少庫(kù)存空間占用，降低庫(kù)存總費(fèi)用；控制庫(kù)存資金占用，加速資金周轉(zhuǎn)。但是持有庫(kù)存需要大量成本，是服務(wù)與成本之間保持平衡是很重要的。 resulting in the production of raw materials or other material supply system, which can affect the normal production process。 take up a lot of liquidity, resulting in sluggish capital, not only increased the burden of loan interest, etc., and will also affect the time value of money and the opportunity revenue。 inventory control of funds used to accelerate cash flow. Inventory management control methods ? The classification of inventory management ABC classification management approach ABC classification management approach is to inventory divided by the degree of importance of particular importance to inventory (A class of stock), the general importance of inventory (B class stock) and unimportant inventory (C Class inventory) three level, and then for different level of management and control, respectively. ABC classification management method consists of two steps: First, how to classify, the second is how to manage. In the ABC classification of inventory is followed business strategy is based on different levels of the different inventory management and control. ? CVA Management Act CVA (Critical Value Analysis) Management Act is the key factor analysis. The basic idea is to inventory in accordance with the key into 35
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