低值易耗品论文.doc

学 号：09204907

天津商业大学宝德学院外文文献

谈企业低值易耗品的管理的方法-以菏泽飞庆金属材料有限公司为例

on Certain EnterpriseLowValue Consumption Management Method- Take Heze Feiqing Metal Materials Co., Ltd. As an Example

系:
国际工商管理系
专业：
会计学
班级:
会计0909
学生姓名:
卢环
指导教师:
孙毅

2013年4月
on Certain Enterprise Low Value Consumption Goods- Take Heze Feiqing Metal Materials Co., Ltd. As an Example
Low-value consumption goods management is the process of efficiently overseeing the constant flow of units into and out of an existing Low-value consumption goods. This process usually involves controlling the transfer in of units in order to prevent the Low-value consumption goods from becoming too high, or dwindling to levels that could put the operation of the company into jeopardy. Competent Low-value consumption goods management also seeks to control the costs associated with the Low-value consumption goods, both from the perspective of the total value of the goods included and the tax burden generated by the cumulative value of the Low-value consumption goods.
Balancing the various tasks of Low-value consumption goods management means paying attention to three key aspects of any Low-value consumption goods. The first aspect has to do with time. In terms of materials acquired for inclusion in the total Low-value consumption goods, this means understanding how long it takes for a supplier to process an order and execute a delivery. Low-value consumption goods management also demands that a solid understanding of how long it will take for those materials to transfer out of the Low-value consumption goods be established. Knowing these two important lead times makes it possible to know when to place an order and how many units must be ordered to keep production running smoothly.
Calculating what is known as buffer stock is also key to effective Low-value consumption goods management. Essentially, buffer stock is additional units above and beyond the minimum number required to maintain production levels. For example, the manager may determine that it would be a good idea to keep one or two extra units of a given machine part on hand, just in case an emergency situation arises or one of the units proves to be defective once installed. Creating this cushion or buffer helps to minimize the chance for production to be interrupted due to a lack of essential parts in the operation supply Low-value consumption goods.
Low-value consumption goods management is not limited to documenting the delivery of raw materials and the movement of those materials into operational process. The movement of those materials as they go through the various stages of the operation is also important. Typically known as a goods or work in progress Low-value consumption goods, tracking materials as they are used to create finished goods also helps to identify the need to adjust ordering amounts before the raw materials Low-value consumption goods gets dangerously low or is inflated to an unfavorable level.。
Finally, Low-value consumption goods management has to do with keeping accurate records of finished goods that are ready for shipment. This often means posting the production of newly completed goods to the Low-value consumption goods totals as well as subtracting the most recent shipments of finished goods to buyers. When the company has a return policy in place, there is usually a sub-category contained in the finished goods Low-value consumption goods to account for any returned goods that are reclassified as refurbished or second grade quality. Accurately maintaining figures on the finished goods Low-value consumption goods makes it possible to quickly convey information to sales personnel as to what is available and ready for shipment at any given time. In addition to maintaining control of the volume and movement of various Low-value consumption goods, Low-value consumption goods management also makes it possible to prepare accurate records that are used for accessing any taxes due on each Low-value consumption goods type. Without precise data regarding unit volumes within each phase of the overall operation, the company cannot accurately calculate the tax amounts. This could lead to underpaying the taxes due and possibly incurring stiff penalties in the event of an independent audit
Historically, the echelons of the supply chain, warehouse, distributors, retailers, etc., have been managed independently, buffered by large Low-value consumption goods. Increasing competitive pressures and market globalization are forcing firms to develop supply chains that can quickly respond to customer needs. To remain competitive and decrease Low-value consumption goods, these firms must use multi-echelon Low-value consumption goods management interactively, while reducing operating costs and improving customer service.
Low-value consumption goods exist throughout the SC in various forms for various reasons. The lack of a coordinated Low-value consumption goods management throughout the SC often causes the bullwhip effect, namely an amplification of demand variability moving towards the upstream stages. This causes excessive Low-value consumption goods investments, lost revenues, misguided capacity plans, ineffective transportation, missed production schedules, and poor customer service.
Many scholars have studied these problems, as well as emphasized the need of integration among SC stages, to make the chain effectively and efficiently satisfy customer requests (e.g. reference). Beside the integration issue, uncertainty has to be dealt with in order to define an effective SC Low-value consumption goods policy. In addition to the uncertainty on supply (e.g. lead times) and demand, information delays associated with the manufacturing and distribution processes characterize SCs.
Low-value consumption goods management in multi-echelon SCs is an important issue, because there are many elements that have to coordinate with each other. They must also arrange their Low-value consumption goods to coordinate. There are many factors that complicate successful Low-value consumption goods management, e.g. uncertain demands, lead times, production times, product prices, costs, etc., especially the uncertainty in demand and lead times where the Low-value consumption goods cannot be managed between echelons optimally.
Most manufacturing enterprises are organized into networks of manufacturing and distribution sites that procure raw material, process them into finished goods, and distribute the finish goods to customers. The terms ‘multi-echelon’ or ‘multilevel‘production/distribution networks are also synonymous with such networks (or SC), when an item moves through more than one step before reaching the final customer. Low-value consumption goods exist throughout the SC in various forms for various reasons. At any manufacturing point, they may exist as raw materials, work in progress, or finished goods. They exist at the distribution warehouses, and they exist in-transit, or ‘in the pipeline’, on each path linking these facilities.
Manufacturers procure raw material from suppliers and process them into finished goods, sell the finished goods to distributors, and then to retail and/or customers. When an item moves through more than one stage before reaching the final customer, it forms a ‘multi-echelon’ Low-value consumption goods system. The echelon stock of a stock point equals all stock at this stock point, plus in-transit to or on-hand at any of its downstream stock points, minus the backorders at its downstream stock points.
So far literature has devoted major attention to the forecasting of lumpy demand, and to the development of stock policies for multi-echelon SCs Low-value consumption goods control policy for multi-echelon system with stochastic demand has been a widely researched area. More recent papers have been covered by Silver and Pyke. The advantage of centralized planning, available in periodic review policies, can be obtained in continuous review policies, by defining the reorder levels of different stages, in terms of echelon stock rather than installation stock.
To sum up, these papers consider two- or N-echelon Low-value consumption goods systems, with generally stochastic demand, except for one study that considers Markov-modulated demand. They generally assume constant lead time, but two of them accept it to be stochastic. They gain exact or approximate solutions.
In multi-echelon Low-value consumption goods management there are some other research techniques used in literature, such as heuristics, vary-METRIC method, fuzzy sets, model predictive control, scenario analysis, statistical analysis, and GAs. These methods are used rarely and only by a few authors.
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谈企业低值易耗品的管理方法-以菏泽飞庆金属材料有限公司为例
低值易耗品管理是有效监督不断流动的单位传入和传出现有低值易耗品的过程。此过程通常涉及控制调入单位为了防止低值易耗品变得过高，或者减少到可以把危险的公司运作的水平。主管低值易耗品管理亦旨在控制低值易耗品、 相关费用都从生成的清单的累积价值的税务负担及所包括的货物总价值的角度。
平衡低值易耗品管理的各项任务，就是要注意三个关键环节，任何低值易耗品。第一个方面，随着时间的推移。在总低值易耗品中获得的材料，这意味着供应商需要多长时间，处理订单并执行交付的理解。低值易耗品管理还要求建立一个坚实的理解，将这些材料的低值易耗品转移多久。了解这两个重要的带头作用时间，使我们能够知道什么时候下订单，并必须订购多少个单位，以保持生产顺利进行
计算所谓的缓冲低值易耗品也是有效的低值易耗品管理的关键。实质上，缓冲低值易耗品是额外单位超出维护生产水平所需的最小数目。例如，经理可能确定它会保持一个或两个额外单位的给定的计算机部件在手上，万一出现紧急情况或单位之一证明是有缺陷的一旦安装了一个好主意。创建此垫或缓冲区有助于生产中断的操作供应低值易耗品中的基本部分缺乏机会减至最低。
低值易耗品管理，并不限于记录提供原材料和运动到业务流程中的这些材料。这些物料的运动，他们经过各阶段的操作也很重要。通常称为货物或正在进行的工作清单，跟踪材料以及用于创建成品还有助于确定是否需要调整原材料低值易耗品获取危险低或不利的水平充气之前订购量
最后，低值易耗品管理有准确记录的成品都准备运做。这通常意味着过帐到低值易耗品总计新建商品的生产，以及减去最新的买家成品运输。当该公司在地方退货策略时，通常有任何退货，被列为翻新或第二个等级质量考虑到成品低值易耗品中所载的子类别。准确地保持成品低值易耗品数字，使能够迅速传达怎样为可用，并准备在任何给定时间运到销售人员信息。

除了维持量控制与运动的各种低值易耗品，低值易耗品管理还使它可能准备用于访问任何税项的准确记录由于每种低值易耗品类型。没有有关单位卷内的每个阶段的整体运作的精确数据，该公司不能准确地计算税款数额。这可能会导致短付工资的税款，并可能产生独立审计事件中的严厉处罚。
　　从历史上看，多级供应链、仓库、分销商、零售商等，已经通过大量的低值易耗品缓冲被独立管理。竞争压力的增加和市场的全球化迫使企业发展能够快速满足客户需要的供应链。为了保持竞争力，降低低值易耗品，这些企业必须交互使用多级低值易耗品管理，同时降低运营成本，改善客户服务。
因各种不同的原因，低值易耗品以不同形式存在在供应链中。在整个供应链中，低值易耗品管理失衡，经常会引起“牛鞭效应”，即需求逆流而上，逐级变异放大的一个阶段。这种效应引起企业过多的低值易耗品积压，使收入减少，运输效率降低，扰乱了低值易耗品计划和产品生产计划，同时降低了企业的服务水平。
　　许多学者已经对这些问题进行了研究，并且强调了对有效地满足客户需求的供应链各阶段之间进行整合的必要性。除了整合问题，为了确定一个有效地供应链低值易耗品政策，还必须处理不确定性问题。除了对供应和需求的不确定性，与生产和销售过程相关的信息延迟也是供应链的一个特点。
　　多级供应链中的低值易耗品管理是一项重要的内容，因为有许多方面两者都必须相互配合，协调合作。它们还必须对它们的低值易耗品进行协调安排。有许多因素使成功的低值易耗品管理变得复杂，例如。需求的不确定、交货时间、投产日期、产品价格、成本等，尤其是在不确定性的需求和交货时间下，管理者不能够将多级供应链中的低值易耗品管理得最优。
　　大多数制造企业被组织起来形成了一个制造和分销为一体的网络，这个网络包括了原材料的采购、加工和产品的销售。当一个产品经过多个阶段才到达最终用户时，多级或者多层次生产/分销网络这些代名词也和前面所述的这样的网络意思相同。因各种不用的原因，低值易耗品以不用的形式存在在整个供应链中。在任何一个制造过程中，它们可能作为原材料、在制品或者产成品存在。它们存在于配送仓库，存在于运输途中，或者存在于管道里，它们存在于这些设备的每个链接处。
　　制造商从供应商处采购原材料，将它们加工成产品并销售给分销商，然后由分销商销售给零售商或者用户。当一个产品经过多个阶段才到达最终用户，它就形成了一个多级低值易耗品系统。某一低值易耗品节点的级低值易耗品等于这个低值易耗品节点上的所有低值易耗品加上转移或者正在转移的任何一个后续节点的低值易耗品，减去后续节点的缺货。
　　在商界有关多级低值易耗品系统的分析已经有着悠久的历史。在许多领域，多级低值易耗品管理系统被广泛运用于向客户分销产品。鉴于这些系统的重要性，许多研究人员通过各种各样的条件和假设开始研究他们的运行特点。自从哈里斯提出经济订货批量模型以来，研究人员和实际工作者更加积极地关注在不同操作参数和模型假设条件下系统的分析和模型设计。在过去的十年里，对于多级低值易耗品管理模型的研究已经获得了重要成就，主要是因为通过利用现代信息技术，使各个过程和分销阶段的供应链的整体控制逐渐变成可能。
　　到目前为止，相关的一些文献主要关注于对需求的预测，以及对多阶段供应链低值易耗品政策的发展。需求随机的多阶段系统的低值易耗品控制政策已经具有了一个广泛的研究领域。近年来有许多论文都包含了斯尔福和派克的观点。用于定期评估标准的统一采购的优点是可以通过规定不同阶段的订购水平获得连续不断的评估标准，这是就所有低值易耗品而言，而不是单指设备。
　　总之，这些文章都基于一般随机需求来考虑两梯队或者Ｎ梯队低值易耗品系统，但有一篇例外，它考虑了马尔可夫需求调节。通常他们假设固定的订货点，但是其中有两个认为那是随机的。而他们得出了一样或者相近的解决方法。
在这些多级低值易耗品管理文献中用到了很多其他研究方法，比如启发法、变化度量法、隐约集法、模型预测控制法、情景分析法、数据分析法和汇编语言，这些方法很少用而且只有少数作者会用到。
低值易耗品管理是有效监督不断流动的单位传入和传出现有低值易耗品的过程。此过程通常涉及控制调入单位为了防止低值易耗品变得过高，或者减少到可以把危险的公司运作的水平。主管低值易耗品管理亦旨在控制低值易耗品、 相关费用都从生成的清单的累积价值的税务负担及所包括的货物总价值的角度。
平衡低值易耗品管理的各项任务，就是要注意三个关键环节，任何低值易耗品。第一个方面，随着时间的推移。在总低值易耗品中获得的材料，这意味着供应商需要多长时间，处理订单并执行交付的理解。低值易耗品管理还要求建立一个坚实的理解，将这些材料的低值易耗品转移多久。了解这两个重要的带头作用时间，使我们能够知道什么时候下订单，并必须订购多少个单位，以保持生产顺利进行
计算所谓的缓冲低值易耗品也是有效的低值易耗品管理的关键。实质上，缓冲低值易耗品是额外单位超出维护生产水平所需的最小数目。例如，经理可能确定它会保持一个或两个额外单位的给定的计算机部件在手上，万一出现紧急情况或单位之一证明是有缺陷的一旦安装了一个好主意。创建此垫或缓冲区有助于生产中断的操作供应低值易耗品中的基本部分缺乏机会减至最低。
低值易耗品管理，并不限于记录提供原材料和运动到业务流程中的这些材料。这些物料的运动，他们经过各阶段的操作也很重要。通常称为货物或正在进行的工作清单，跟踪材料以及用于创建成品还有助于确定是否需要调整原材料低值易耗品获取危险低或不利的水平充气之前订购量
最后，低值易耗品管理有准确记录的成品都准备运做。这通常意味着过帐到低值易耗品总计新建商品的生产，以及减去最新的买家成品运输。当该公司在地方退货策略时，通常有任何退货，被列为翻新或第二个等级质量考虑到成品低值易耗品中所载的子类别。准确地保持成品低值易耗品数字，使能够迅速传达怎样为可用，并准备在任何给定时间运到销售人员信息。

除了维持量控制与运动的各种低值易耗品，低值易耗品管理还使它可能准备用于访问任何税项的准确记录由于每种低值易耗品类型。没有有关单位卷内的每个阶段的整体运作的精确数据，该公司不能准确地计算税款数额。这可能会导致短付工资的税款，并可能产生独立审计事件中的严厉处罚。

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