【正文】 sues. Spare economic management of content including accounting and assessment work funds.Spare fund managementStrengthening financial management is the use of the form of value, through accounting, afterwards, reimbursement, etc. by means of accounts, accounting and analysis of the economic activity in the circulation process of financial revenues and expenditures, it reflects the economic process and its outes supervision, the flow of spare parts service for enterprises for the pany39。s overall business efficiency indicators services. Spare reserve funds for the purchase and storage of corporate spare parts, spare parts management and the general term used to fund related work. Starting from the procurement of spare parts payments to transit, warehousing inspection, storage, purchase spare parts for freight until the recipients of this process occurred library, storage fees belong to spare reserve funds. Even including all levels of the warehouse, the establishment of special warehouse operating costs and maintain the safety of inventory related costs can be broken down intoEarly investment cost of reservesSpare parts inventory management costs.Spare parts management innovation and social operationSpare parts procurement model innovation : Many panies mention of spare parts management , spare parts inventory management is the guiding ideology , this is a misunderstanding , this approach should not only promote , but also lead to serious consequences of downtime , in actual practice , you can be part of the pressure is transferred to spare parts inventory of spare parts suppliers , that is, for a considerable part of the spare parts can be taken only keep the physical , clearing the way for later checkout to reduce the flow of funds used . Before spare parts on board, because there is no inventory of funds used , can also be regarded as a formal zero inventory . At the same time you can spare to establish a puter network information systems. Asset information system as a device (EAM) and puteraided maintenance management system (CMMS) is an all points, the introduction of spare parts and spare parts management plans barcode automatically generated processes, improve the efficiency of the management of spare parts , reduce management costs.Spare parts for pipe socialized bySpare parts marketFactory spare partsIndustry spare partsSocial overhaul sparesManagementSpare no inventory management modelJoint inventory management model (JMI)Vendor managed inventory model (VMI) Spare parts inventory virtual shared modeSpare parts in the form of a virtual network.Spare Parts Management Information SystemMany enterprises in spare parts management, especially when the puter management of spare parts , spare parts manuals and ledger by preparing to regulate and monitor all aspects of the spare parts management, and achieved good results, preparation of manuals and spare parts supply spare parts manuals through the establishment of ine accounting, inventory accounting, the library ledger and fixed ledger , ledger plans , contracts and other six ledger accounting, management information as a spare part basis measures to ensure the effective use of funds and spare parts spares data effective management and monitoring.The above several aspects, only for the spare parts management briefly list, also need to spare parts management and straighten out the idea, enhance learning, improve the management of.二、譯文對于企業(yè)而言，備件管理問題一直是一個令人感到非常頭病的問題。管理人員常常處于一種兩難的境遇，一方面是可能的停機(jī)損失，另一方面又是居高不下的備件庫存成本，要管理的備件種類繁多，數(shù)量龐大。由于管理不規(guī)范，備件出入庫數(shù)據(jù)缺乏準(zhǔn)確的統(tǒng)計分析，常常導(dǎo)致備件采購和庫存規(guī)模很難把握，從而造成庫存積壓，大量占用流動資金，而出于確保未來維修需求的目的編制備件計劃，又往往帶有一定的盲目性。采購來的備件使用率低，備件資金周轉(zhuǎn)緩慢，三年以上未用的備件在很多企業(yè)的倉庫里比比皆是。國內(nèi)一些大型企業(yè)有時候報廢的備件規(guī)模，就多達(dá)上億元，帶來了巨大的資源和資金浪費(fèi)！企業(yè)現(xiàn)代化發(fā)展的步伐在不斷加快，也要求備件管理水平不斷提升，而備件管理本身，涉及到的環(huán)節(jié)和部門非常多，管理者需要考慮備件的技術(shù)管理、計劃管理、庫存管理和經(jīng)濟(jì)管理四大領(lǐng)域的內(nèi)容。詳細(xì)展開，則又涉及到備件的消耗規(guī)律把握；庫存形式；備件計劃編制和執(zhí)行；備件的采購、制造和修舊利廢；備件的倉儲管理；備件的經(jīng)濟(jì)管理和評價指標(biāo)設(shè)計；社會分工背景下的備件管理創(chuàng)新以及備件管理信息化等―系列問題。近年來，很多企業(yè)的備件管理人員，在備件管理實(shí)踐和創(chuàng)新方面有了不少好的探索和心得，比如到底應(yīng)該做哪些工作，到底應(yīng)該包括哪些工作內(nèi)容，相應(yīng)的工作流程如何來設(shè)計等等。一、備件管理的含義設(shè)備備件管理是反映企業(yè)技術(shù)管理水平的一個重要指標(biāo)，對于控制修理費(fèi)用至關(guān)重要，合理的備件儲備有利于設(shè)備的正常運(yùn)行，過多的儲備會造成有限的維修資金積壓，過少的備件儲備會影響生產(chǎn)。對于很多企業(yè)而言，備件管理一直是一個令人頭疼的問題，由于企業(yè)設(shè)備類型、設(shè)備擁有量、使用條件、地區(qū)協(xié)作和供應(yīng)能力能力以及修理能力的不一致，導(dǎo)致企業(yè)所要確定的備件儲備品種、儲備數(shù)也據(jù)不盡相同，很多企業(yè)備件工作—抓就死，一放就亂，總是處于控制備件庫存規(guī)模和降低維修風(fēng)險的兩難境地。備件管理就是為了能夠按計劃進(jìn)行設(shè)備檢修，盡量縮短故障停機(jī)時間，減少修理費(fèi)用；就是在保證備件品種的質(zhì)量和數(shù)量，供應(yīng)及時、經(jīng)濟(jì)合理的原則指導(dǎo)下，對備件的計劃、制造、采購、儲備、供應(yīng)等方面所進(jìn)行的管理工作。其實(shí)，整個備件管理的過程也就是備件損壞規(guī)律、訂購規(guī)律逐漸透明化，在庫結(jié)構(gòu)逐漸經(jīng)濟(jì)合理化的過程。備件管理的目的：(1)確保設(shè)備正常運(yùn)行。(2)加強(qiáng)備件計劃及質(zhì)量管理，提高計劃命中率，保證備件按按需到位。(3)防止不合格的備件進(jìn)廠，杜絕因備件質(zhì)量問題造成檢修延時或生產(chǎn)不能正常進(jìn)行。(4)滿足生產(chǎn)和設(shè)備檢修的需求。概括地說，備件管理工作就足要實(shí)現(xiàn)以下目標(biāo)：(1)有助于把設(shè)備突發(fā)故障所造成的生產(chǎn)停工損失減少到最低程度；(2)有助于把設(shè)備計劃修理的停歇時間和修理費(fèi)用降低到程度；(3)有助于把備件庫的儲備資金壓縮到合理供應(yīng)的最低水平。(4)備件的消耗與庫存形式：二、備件技術(shù)管理備件的技術(shù)管理，也稱為備件的定額管理，主要包括編制、積累備件管理的基礎(chǔ)資料，據(jù)此掌握備件的需求，預(yù)測備件的消耗定額，確定合理的備件儲備定額和儲備形式,為備件的生產(chǎn)、采購、庫存提供科學(xué)合理的依據(jù)。備件的技術(shù)管理，首先要做的就是落實(shí)備件消耗定額，確定儲備定額，既要千方百計的降低備件的消耗和儲備，又要根據(jù)生產(chǎn)計劃、設(shè)備運(yùn)行與內(nèi)外部環(huán)境的變化情況，及時、適當(dāng)?shù)卣{(diào)整相應(yīng)的消耗與儲備，因此技術(shù)管理工作的重點(diǎn)在于指定合理的備件儲備定額。備件消耗定額是備件定額管理的基礎(chǔ)，消耗定額也就是消耗速度，它直接關(guān)系到備件儲備量和訂購量的確定，其單位通常為件/月。設(shè)備的零部件在運(yùn)行過程中不斷磨損，當(dāng)磨損達(dá)到一定程度不能再修復(fù)或雖然可修復(fù)但經(jīng)濟(jì)上不合算時，只能報廢更換的過程，稱為零(部）件的消耗。由于大多數(shù)備件均是按照92等強(qiáng)度設(shè)計而不是按照等壽命設(shè)計，即其工作壽命是不同的，因而報廢、更換就有先后之分，消耗快慢也不同。而備件的消耗定額是指在一定的條件下，生產(chǎn)單位產(chǎn)值或單位產(chǎn)量合理消耗備件的數(shù)量標(biāo)準(zhǔn)，如萬元產(chǎn)值消耗的備件資金，這里所說的一定條件，是直接影響消耗定額的各種因素，如管理人員的素質(zhì)、企業(yè)經(jīng)營管理狀況、自然環(huán)境條件、生產(chǎn)技術(shù)條件與設(shè)備質(zhì)量等，在確定備件消定額時，都應(yīng)考慮這些因素的影響。庫存形式的種類：(1)確定型需求存儲模型(2)概率型需求存儲模型(3)備件周期法存儲模型(4)備件利潤法存儲模型三、備件ABC管理：ABC分類管理法又稱為重點(diǎn)管理法，是物資管理中ABC分類控制法在備件管理中的應(yīng)用。該方法通過集中主要力量，有針對性地、突出重點(diǎn)地來抓主要矛盾，即區(qū)別主次、分類管理是以小努力獲得大效果的一項(xiàng)有效管理技術(shù)。應(yīng)用ABC管理法，可以解決備件管理工作繁雜浩大而人員相對較少的矛盾，能起到事半功倍的效果，不但能更好地保證供應(yīng)生產(chǎn)維修需求，而且還可顯著減少儲備，加速資金周轉(zhuǎn)。本方法是首先要對備件進(jìn)行分類，然后按類采取不