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1、 存货管理 资料来源：Spring link 作者：Floyd D. Hedrick“存货”对于许多小企业来说是一种更容易看到和有形的资产。企业存货包括原材料、半成品和成品。每种类型存货都厲丁企业的资产,直到产品售出，存货变成现金。在零售商店中，适当的产品库存有助于获得更多销售利润，使库存变成收银机里的钱，成为真正的现金资产。字面意义:存货是指企业对未来收益的投资。这项投资占企业投资的很大部分，必须妥善管理,以实现利润最大化。实际上，很多小企业都能做到存货的合理供应，除非库存有很好地控制，否则他们的库存 将会出现供不应求或供大于求，存货周转率低下，成本高昂的现象。成功的存货管理成功的存货管理就
2、是使存货的收益和成本达到平衡。许多小型企业未能充分 理解存货的实际成本，企业持有存货的成本，它不仅包括仓储、保险和税收，而 且存货期限性损耗也与成本息息相关，现仅需要关心是否有存货，还必须做好存货的维护措施，保证存货可变性。提取A存货周转率，同时要保证服务水平和质量，保持低库存，不能出现供不应求，做到最佳经济批量；作出以较低的价格获得批量釆购的决策，滞销库存；手头有充足的库存，没有陈旧的货物囤积在仓库里。在解决这些问题的时候，可以利用一种比较容易的衡量方法。例如，计算存 货周转率来衡量管理业绩。此值提供了一个粗略的指导方针，管理人员可设定因标和评估绩效，似我们必须意识到周转率随库存的功能、业务
3、类型、比例和销售或销售货物的成本的变化而变化，其中个别行业的平均存货周转比例可从贸易协会得到数据。采购计划采购计划是控制的最主要的方法，釆购计划的目的是使本身需要的存货与他 们提供的存货达到一个平衡点。这过程包括要到市购买材料，以确保及时在适当的时间交货。冈此，购买需要预先规划以确定毎个库存存货需要的时间期里，进而不拖延实现买卖双方的交易承诺。对于零售商来说，提前规划是非常東要的。因为它们提供出您的物品不断翻 新，当务之急便是制定购买计划，以便及早的购买，不会因没购买到产品出现恐慌，而购买商品的主要原因是零售商认为商品在不同时期要出新，一个季度结束的时候也就是新产品的开始时候便是这个出新期。例
4、如，许多零售商的观点为3月21日是的春季结束的日期，6月21日是夏季的结束的日期和12月21日是冬季的结束的日期，在这些日期之后商品需要更替。公共的采购计划中必须考虑到会计上损耗的存货。亦作出决定，必须对企业阵存货所思考，企业的存货水平是怎样，可以订购多少材料，必须确定多长时间里存货将会延续。例如零售企业必须制定一个计划，以确保能够满足最多的单位的订购要求。同样，制造业企业必须制定一个计划，以确保有足够的库存来完成产品的生产。总之，采购计划要求:当做出承诺后应尽快提前去完成。当第一个客户交付 时，应当接受；当库存达到最大时，应及时清理；当重新安排时，应再放置。合理的利用釆购价格、销售和产品交货
5、用其来降低成本。存货控制为保持合理的存货，有必耍釆取适当的存货控制措施，处置不需要的存货。 库存控制是有一些行之有效的方法。从最简单到最复杂的：实时控制，是使经理检查以审视方式来确定是否需要额外的库存淸单。这个 比较适合小企业的库存管理，记录可能并不需要，只是在滞销时需要记录。Tickler是使经理计数一小部分的厍存，确定一个规定的期限每月进行盘点。点击表控件是使经理记录每天的库存，打印定期库存表。这些信息被用来作为订货的依据。存货控制是使管理者能保留部分票面的价格时将货物出售，经理可以存报记录已售出的货物，均是如此。随着业务的增长，可能会发观需要更复杂和技水性的库存控制。如使用计算机系统，使
6、控制达到最优。比起以前任何时候，小企业现在都通过计算机服务机构而广泛存在并且不断降低成木。通常情况K系统的发展为这样以计算机为基础的企业加强了会计功能，而且计费程序也在计算机上进行处理。销售点终端机是将每个项目信息传递给使用者而出售的机器。经过可以接收信息、打印信息、定期进行检查。离线的销售点的终端机可直接与供应商的计算机相连,自动与其他货物的买方交流信息。最终，存控制方法是由一个外部机构提供，制造商的代表定期访问。存货计数和写入，重新排序。不需要的商品将从库存中删除并将通过一个预先确定、授权的程序返回到给制造商。上述的方法要尽可能地确定订购和采购的每个货物每年最少的费用。其中两个最主要的指标
7、是:订购数最，也就是大小和订单的频率。订货点，即最低库存水平的额外数麗订购。经济订货量（EOQ)是一种广泛使川的公式计算方法，计算的是最低年订货量和库存成本。计算EOQ需要考虑到外购成本，每年的销售量，携带单位成本以及库存成本。很多书在管理实践中都详细的介绍了该模型。存货管理的发展近年来，两种新的存货方法物料需求计划(MRP)和Just-In-Time (JIT)对库存管理方式产生了栗大影响。主要针对购买者与供应商之间的交易中，买卖双方对存货的要求随时改变，造成的时间差和功能差。物料需求计划，基木是一个信息系统，其中销售货接转换成内部调拨，再进行出售。材料的需求更加紧密，从而减少存货，使交货时
8、间变得更短，可预测。物料需求计划被设计用制造业库存管理信息处理,它解决了如何实现制造业库存实现目标，在正确的时间按正确的数量得到所需的物料这难题。MRP是当今众所周知的ERP的雏形，MRP与ERP的库存管理思想又源于制造业基本方面。MRP系统对小公司比较实用。MRP是一种以计算机为基础而编制实行控制的系统,它不仅是种新的计划管理方法，而兄也是一种新的组织生产方式。MRP的出观和发展，引起了生产管理理论和实践的变革。MRP是根椐总生产进度计划中规定的最终产品的交货期，规定必须完成各项作业的时间,编制较低级次零部件的生产进度计划，对外计划各种零部件的采购时间与数量，对内确定生产部门应进行加工生产的
9、时间和数量。一旦作业不能按计划完成时，MRP系统可以对采购和生产进度的时间和数据加以调整，使各项作业的优先顺序符合实际情况。 JIT(JustlnTime)译为准时,也有译为精练管理。JIT不仅是一种旨在降低库 存，消除整个生产过程中的浪费，优化利益企业资源，全面提高企业生产率的管 理哲学，而且是-种先进的生产组织方式，它环环相扣，不允许有任何一个环节挡道。JIT对浪费的解释与我们通常意义上讲的浪费不同，它认为凡是不增加价值的任何活动都是浪费，如搬运、厍存、质常检查等，或者说凡是超出增加产品价位所必须的绝对减少的物料、机器和人力资源的部分都是浪费。零库存和零缺陷是JIT生产追求的目标。JIT认
10、为，一个企业屮所有的活动只有当需耍进行的时候才进行，才不致于造成浪费，它认为存货是万恶之源，存货将许多矛盾掩盖起来，使问题不被发现而得不到及时解决。更好的库存管理诀窍在交货时:计数验证，确保收到的货物与回单上一致并在冋单上一一列出。仔细检査收到货物的损坏情况,如果是可见的损坏、注意它在送达的回单上列明 并签好负责人的姓名盖好公句印章；而如果在交货后，打开货物检查时，发现商品损坏，首先保留己损坏的货物，所有损坏的材料必须在收到的时候现场清点，然后上报损坏和请求检查承运人。最后确认并调用，这具有强制性，是一种用来保护自己方法。承运人检查损坏的物品，所有遭到破坏并在接收的区域中的货物是一些已损 坏的
11、山承运人接收区域的货物。承运人检查并准备在签名之前，请仔细阅读损坏报告。检查后保留已损坏的材料，损坏的材料不能再承运人未经许可的情况下而处置。托运人即供应商未经书面授权不得返回己损坏的项目。为制造商提供提示如果你是在招投标业务，规范起到非常甫要的作用。在写作规范方面以下内 容应予以考虑:不要求功能或质最不适合的项目，任何测试包括完整的描述要执 行的。添加可选项包括程序，描述清楚项目的质量。下面的措施可以帮助你节省金钱。当库存盘点时，用费用较少的材料取代昂贵的材料，不损害材料要求的品质改进质量或规格，开发新的供应来源，较多地使用散装货物；通过经济订货批量公式的考虑，通过每个单位价格即单价来谈判减
12、少成本，利用竞争以及价格、服务和交付当作出购买选择的决定。Inventory ManagementMaterial Source: spring linkAuthor: Floyd D. Hedrick“Inventory” to many small business owners is one of the more visible and tangible aspects of doing business. Raw materials, goods in process and finished goods all represent various forms of inventor
13、y. Each type represents money Tied up until the inventory leaves the company as purchased products. Likewise, merchandise stocks in a retail store contribute to profits only when their sale puts money into the cash register. In a literal sense, inventory refers lo stocks of anything necessary lo do
14、business. These stocks represent a large portion of the business investment and must be well managed in order to maximize profils. In facl, many small businesses cannot absorb the types of losses arising from poor inventory management. Unless invenlories are controlled, they are unreliable, ineffici
15、ent and costly.SUCCESSFUL INVENTORY MANAGEMENTSuccessful inventory management involves balancing the costs of inventory with the benefits of inventory. Many small business owners fail to appreciate fully the true costs of carrying inventory, which include not only direct costs of storage, insurance
16、and taxes, but also the cost of money tied up in inventory. This fine line between keeping too much inventory and not enough is not the managers only concern. Others include: Maintaining a wide assortment of stock but not spreading the rapidly moving ones too thin: Increasing inventory turnover - bu
17、t not sacrificing the service level: Keeping slock low - but not sacrificing service or performance. Obtaining lower prices by making volume purchases - but not ending up with slow-moving invenlory: and having an adequate invemory on hand - but not gelling caught with obsolete items.The degree of su
18、ccess in addressing these concerns is easier to gauge for some than for others. For example, computing the inventory turnover ratio is a simple measure of managerial performance. This value gives a rough guideline by which managers can set goals and evaluate performance, but it must be realized that
19、 the turnover rate varies with the function ol inventory, the type of business and how the ratio is calculated (whether on sales or cost of goods sold). Average inventory turnover ratios for individual industries can be obtained from trade associations.One of the most important aspects of inventory
20、control is to have the items in stock at the moment they are needed. This includes going into the market to buy the goods early enough to ensure delivery at the proper time. Thus, buying requires advance planning to determine inventory needs for each time period and then making the commitments witho
21、ut procrastination.For retailers, planning ahead is very crucial. Since they offer new items for sale months before the actual calendar date for the beginning of the new season, it is imperative that buying plans be formulated, early enough to allow for intelligent buying without any last minute pan
22、ic purchases. The main reason for this early offering for sale of new items is that the retailer regards the calendar date for the beginning of Ihe new season as the merchandise date for ihe end of the old season. For example, many retailers view March 21 as the end of the spring season, June 21 as
23、the end of summer and December 21 as Ihe end of winter.Part of your purchasing plan must include accounting for the depletion of the inventory. Before a decision can be made as to the level of inventory lo order, you must determine how long the inventory you have in stock will last.For instance, a r
24、etail firm must formulate a plan to ensure the sale of the greatest number of units. Likewise, a manufacturing business must formulate a plan to ensure enough inventory is on hand for production of a finished product.In summary, the purchasing plan detail: When commitments should be placed: When the
25、 first delivery should be received; When the inventory should be peaked; When reorders should no longer be placed: and When the item should no longer be in stock.Well planned purchases affect the price, delivery and availability of products forsale.CONTROLLING YOUR INVENTORYTo maintain an in-stock p
26、osition of wanted items and to dispose of unwanted items, it is necessary to establish adequate controls over inventory on order and inventory in stock. There are several proven methods for inventory control. They are listed below, to examine the inventory visually to determine if additional invento
27、ry is required. In very small businesses where this method is used, records may not be needed at all or only for slow moving or expensive items. Tickler control enables the manager to physically count a small portion of the inventory each day so that each segment of the inventory is counted every so
28、 many days on a regular basis. Click sheet control enables the manager to record the item as il is used on a sheel of paper. Such information is then used for reorder purposes. Stub control (used by retailers) enables the manager to retain a portion of the price ticket when the item is sold. The man
29、ager can then use the stub to record the item that was sold.As a business grows, it may find a need for a more sophisticated and technical form of inventory control. Today, the use of computer systems to control inventory is far more feasible for small business than ever before, both through the wid
30、espread existence of computer service organizations and the decreasing cost of small-sized computers. Often the justification for such a computer-based system is enhanced by the fact that company accounting and billing procedures can also be handled on the computer.Point-of-sale terminals relay info
31、rmation on each item used or sold. The manager receives information printouts at regular intervals for review and action.Off-line point-of-sale terminals relay information directly to the suppliers computer who uses the information to ship additional items automatically to the buyer/inventory manage
32、r.The final method for inventory control is done by an outside agency. A manufacturers representative visits the large retailer on a scheduled basis, takes Ihe stock count and writes the reorder. Unwanted merchandise is removed from stock and returned lo Ihe manufacturer Ihrough a predetermined, aut
33、horized procedure.A principal goal for many of the methods described above is to determine the minimum possible annual cost of ordering and stocking each item. Two major control values are used: 1) the order quantity, that is, the size and frequency of order: and 2) the reorder point, that is, the m
34、inimum stock level at which additional quantities are ordered. The Economic Order Quantity (EOQ) formula is one widely used method of computing the minimum annual cost for ordering and stocking each item. The EOQ computation takes into account the cost of placing an order, the annual sales rate, the
35、 unit cost、and the cost of carrying invenlory. Many books on management practices describe the EOQ model in detail.DEVELOPMENTS IN INVENTORY MANAGEMENTIn recenl years, two approaches have had a major inipacl on inventory management: Material Requirements Planning (MRP) and Just-In-Time (JIT andKanba
36、n). Material requirements planning is basically an information system in which sales arc converted dircctly into loads on the facility by sub-unit and time period. Materials are scheduled more closely, thereby reducing inventories, and delivery times become shorter and more predictable. Its primary
37、use is with products composed of many components. MRP systems are practical for smaller firms. The computer system is only one part of the total project which is usually long-term, taking one to three years lo develop.Just-in-time inventory management is an approach which works to eliminate inventor
38、ies rather than optimize them. The inventory of raw materials and work-in-process falls to that needed in a single day. This is accomplished by reducing set-up 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
39、 to support this plan.TIPS FOR BETTER INVENTORY MANAGEMENTAt 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
40、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 writingThis is not mandato
41、ry 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 si
42、gning.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 MANUFACTURERSIf you are in the business of bidding, specifications pl
43、ay 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 items intended use. Include full descriptions of any tesling lo be performed. Include procedures for adding optional items. Describe the
44、 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
45、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 make-or-buy studies: Application of new purchasing techniques; Using competition along with price, service and delivery when making the purchase selection decision.
