存货管理外文文献.doc

What is Inventory Management？什么是库存管理？Effective inventory management is all about knowing what is on hand， where it is in use, and how much finished product results.Inventory management is the process of efficiently overseeing the constant flow of units into and out of an existing inventory。 This process usually involves controlling the transfer in of units in order to prevent the inventory from becoming too high, or dwindling to levels that could put the operation of the company into jeopardy. Competent inventory management also seeks to control the costs associated with the inventory， both from the perspective of the total value of the goods included and the tax burden generated by the cumulative value of the inventory。Balancing the various tasks of inventory management means paying attention to three key aspects of any inventory. The first aspect has to do with time。 In terms of materials acquired for inclusion in the total inventory, this means understanding how long it takes for a supplier to process an order and execute a delivery。 Inventory management also demands that a solid understanding of how long it will take for those materials to transfer out of the inventory 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 inventory 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 inventory。Inventory 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 inventory, tracking materials as they are used to create finished goods also helps to identify the need to adjust ordering amounts before the raw materials inventory gets dangerously low or is inflated to an unfavorable level。Finally， inventory 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 inventory 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 subcategory contained in the finished goods inventory to account for any returned goods that are reclassified as refurbished or second grade quality。 Accurately maintaining figures on the finished goods inventory 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 inventories， inventory management also makes it possible to prepare accurate records that are used for accessing any taxes due on each inventory 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。有效的存货管理就是知道什么是手上、 在使用中,哪里和多少成品的结果。库存管理是有效监督不断流动的单位传入和传出现有库存的过程.此过程通常涉及控制调入单位为了防止库存变得过高,或者减少到可以把危险的公司运作的水平.主管库存管理亦旨在控制库存、 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。平衡库存管理的各项任务,就是要注意三个关键环节,任何库存。第一个方面,随着时间的推移.在总库存中获得的材料，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。库存管理还要求建立一个坚实的理解，将这些材料的库存转移多久。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库存也是有效的存货管理的关键。实质上,缓冲库存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库存中的基本部分缺乏机会减至最低。库存管理，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库存获取危险低或不利的水平充气之前订购量最后，库存管理有准确记录的成品都准备运做。这通常意味着过帐到库存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库存中所载的子类别。准确地保持成品库存数字，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库存，库存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库存类型。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.