存货管理存在的问题与对策[外文翻译]

合集下载

存货管理存在的问题与对策[外文翻译]

外文翻译Inventory management problems and countermeasures Material Source: Author: Qi Manla The importance of inventory management. In order to ensure continuity of production and management process,companies must have a plan to purchase,consumption and sale of stock,it is indispensable to the process of production and management of assets,but also to ensure continuous production and business activities necessary for the smooth.Corporate emphasis on inventory management and management is good or bad,take a direct reflection of the average stock fund business is a big difference.Proved to enhance inventory control and management of the enterprises will brink of ruin back to life may be, on the contrary,the vibrant business and gradually make trouble.Inventory control and management of the implementation of the key is to control the total occupied stock is reasonable to form the total inventory is appropriate proportion of the inventory, analysis to identify the formation of business inventories take unreasonable and reasons for the backlog in order to take measures to control inventory reserves and lower business inventory level, the average amount of funds used to improve the inventory turnover rate and turnover rate of total assets, and ultimately improve the efficiency of enterprises. As small and medium enterprises or private enterprises are in rural entrepreneurship and capital accumulation stage of development, how to maximize the value of the stock of small and medium enterprises, reduce costs and risks of holding inventory is the enterprise development need to address the important issue, but also to improve business efficiency and an important way to profitability.Inventory management of the status quo. Over the years, the management of SMEs show a weak foundation, from a low base, the management alone only stay in the family tradition extensive management level, no sound, sound internal management system, and no awareness or attention inventory control and management of enterprise production and management process is an important part.Internal control system is not perfect, job responsibilities and rights are not clear because there are fewer companies, each part-time management more for key production and lack of market forecasts and effective monitoring, are often the final say one person is responsible for completion of the procurement marketing, Paymentprocedures for receiving and processing out of storage so the whole process.Inventory reserves unreasonable, excessive amount of funds used to provide the analysis of data, in general, SMEs in stock funds average occupancy as current assets 40% -50% of the total, but also because of the industry vary. Enterprises are often overlooked from the initial inventory management, use of funds do not care how much inventory, the development of the enterprise inventory backlog, a serious shortage of liquidity, potentially a considerable backlog of capital, resulting in cash flow speed slowed down significantly, to a certain extent, affected the normal production business activities, difficulties in controlling inventory costs, this is a common problem, but also long been plagued by difficulties of enterprise development.Inventory management is not standardized, resulting in loss does not deserve, some enterprises care for immediate benefits information distortion, while ignoring the long-term development, accounting treatment is not standardized, the sales revenue does not carry over stocks of finished products according to the actual, on the recovery of money not accounted for, the formation of CPB funding, resulting in greater than the actual inventory carrying inventory number, account does not deserve; part of the associated enterprises transfer goods between the two sides signed a sales agency contract is not, consignment or credit sales of goods not accurately included in the inventory, number is greater than the number of physical book form; some companies are not required to set custodian positions, not a breakdown of the required settings.Computerized inventory management did not materialize. 500 top-ranked money in Wal-Mart is the first investment in the retail information systems, such as the use of computers to track inventory, the use of barcode technology (1980), the use of EDI (1985), the use of wireless scanning guns (1988), which established a highly efficient, and improve computer systems,Can guarantee that within an hour to grasp the global inventory of each store a variety of merchandise, shelves, and sales. We exception of a few large companies, most enterprises have yet to achieve computerized management. As stock a wide range of relatively large workload accounting, greatly reduces the work efficiency. This can easily produce the following disadvantages: First, the impact of inventory accounting timeliness and accuracy, will cause the carrying amount of data does not match the actual inventory, resulting in a large number of potential losses, resulting in financial statements can not reflect the financial position; the second is Reconciliation is not the case in a timely manner, such as the occurrence of theft, etc., is not easy to discover, is not conducive to strengthening internal management, lack ofstaff or have a certain quality of the situation will be different degrees of quality of inventory accounting.Failed to make full use of third-party logistics management. With the continuous development of market economy, economic socialization, and continuously enhance the level of information, business organization and management model, a big change, the traditional method of inventory management company's own material resources and third party logistics significantly underutilized.Of inventory management and control measures for the common inventory management problems of SMEs, with a company owned in recent years, some of the actual situation of enterprise management, the implementation of the following companies the appropriate inventory management strategies:Establish a sound internal control system, internal control system to play the role of the current inventory, the inventory of some enterprises set up internal control system is still not enough attention,For example: purchasing, production, marketing and other related departments and job responsibilities, authority is not clear, ignore the posts from each other, control and supervision, often occur between departments or a person having the final say buck the phenomenon, resulting in excess inventory stocks , tying up funds too large, to the immeasurable loss of enterprises, the main reason is that inventory does not establish a sound internal control system.SMEs to improve the legal system in accordance with relevant laws and fulfill the rights and obligations of legal persons, organizations internal control system, inventory, production and management features combined with the enterprise, from the strict procurement, sales system, standardize the inventory purchase, consumption, marketing chain, the establishment of supply, seller information files, to enhance their reputation, quality grade management, to further clarify the functions of the job responsibilities, strict implementation of the principle of separation of incompatible positions, the internal control system to play a stock mutual containment role.For example: the legal representative of the business accounting, accounting information, the authenticity, integrity, responsibility, accounting, personnel and operational staff, custodial staff the responsibility of the respective rights positions must be separated, mutual supervision and mutual constraints, can effectively prevent malpractices, the occurrence of acts of abuse of power, control and reduce inventory costs and maintain the interests of SMEs.In recent years, a company owned enterprises by strengthening management, and gradually establish and improve the related internal control system, implementation ofstandardized management, and received good results. For example: the implementation of the SME bidding parity materials procurement, from time to time to check the purchase and sale contracts owned enterprises and increase the implementation of the indicators of assessment efforts, regular rotation of accountants and other measures in order to control inventory purchase costs, reduce funds used to accelerate the stock liquidity purposes.Focus on corporate management training to improve their overall quality, according to the information reflected in the formation of SMEs in China there are two basic categories, one in the early 90s, some state-owned enterprises to address the staff, the children set up collective enterprises employment, the scale relatively small, with no loss, mainly dependents;Second, the reform and opening up some of the first wealthy individuals to invest in the township and private enterprises, is similarly small, weak infrastructure, a more flexible mode of operation characteristics, generally use the family's traditional management model. For example: the concept of small-peasant mentality strong management staff in the employment of multiple use of a big emotion, ignores the ideological, professional quality requirements,Therefore, there is production technology by small and medium enterprises to explore the internal management of non-permissive, not corporate profit and loss analysis of the phenomenon, the main reasons is legal or management of generally low quality of personnel.Enterprises to adapt to the market economy can not always stay in the "chipping away, content with" business philosophy, to achieve the management from extensive to intensive, meticulous management of the cross.Human resources management system must be established, selection or appointment of good moral character, due diligence services for business, professional skills, work experience as the management of inventory procurement, access to libraries, marketing, financial management of key positions in the work; strengthen learning and training management personnel, and continuously improve their overall quality, fully mobilize the enthusiasm of managers play.Strengthen the tracking of the stock of information, strict inventory control and management of SME managers often stock inventory control information is not timely or too "confident", which led to the forecast demand for corporate stocks is much greater than the actual demand; there the relationship between enterprises and customers reflect too much on the Humanized, prompting them to purchase and store all the inventory needs of customers;Susceptible to influence the procurement marketto follow suit, regardless of the capacity of their own money, purchasing excess inventory, warehouse storage for a long time, resulting in significant increase in inventory costs of inventories, leading to a serious shortage of funds, affecting the normal production and operation.Therefore, to enhance the storage of inventory strict supervision and control. Enterprises to operate according to their characteristics, reasonably determine a certain number of basic principles for the management of inventory, ground into small purchase, so a lot of money piled up in inventory, the use of modern inventory management tools, to keep abreast of changes in inventory tracking, detailed analysis and try to to make inventory storage costs, inventory shortages caused by insufficient cost, ordering, shipping and delivery costs and the lowest of the three to determine the suitable time of purchase and purchase volume,As far as possible in a variety of inventory costs and inventory trade-off between efficiency, to achieve the best combination of both. SMEs in the inventory management is currently relatively small investment, enhance inventory control and management can bring potential benefits have not yet taken seriously, enterprises should attach importance to internal software inventory management, inventory management should also gradually increase its investment in hardware, which is further strengthen the effective inventory management and control measures.Establish a scientific and efficient inventory management system. Enterprises should establish a scientific and efficient inventory management system and continuous improvement with the development of enterprises. Inventory control methods should be used daily inventory centralized hierarchical management responsibility system. Development of indicators departments should refer to the historical data, combined with current reality, the decomposition stock index fund plan to the enterprise management of the relevant functional departments.For example: a variety of materials and supplies owned by the public sector management,products,semi-owned management,production department,in charge of the centralized department responsible for the fixed capital stock and the specific management approach. Then in charge of various departments to achieve their respective targets at different levels under the units and individuals at all levels,the implementation of inventory management at different levels.Logistics resources within the enterprise directly affects the economic purchases of inventory, storage capacity and inventory costs. In business management, the integration of logistics resources within the enterprise has been valued by mostbusinesses, such as using only the internal logistics resources, to meet the enterprises to reduce costs and improve competitiveness requirements, and use third-party logistics to enhance inventory management plays an important role .First, help to reduce storage costs, transportation costs, travel costs, so as reduce costs and improve the competitiveness of products; second is to reduce inventory storage occupied by the funds to improve the utilization of funds;Third party logistics companies specializing in logistics, a wealth of expertise and experience, will help improve the enterprise's logistics management, to accelerate the turnover rate of their products, but also help enterprises to capture the market, improve the image of products and services; Fourth Logistics Outsourcing can reduce the investment cost of logistics facilities, logistics and personnel management costs, reduced circulation, so that enterprises will be the allocation of resources in the core business.In short, by strengthening the enterprise inventory management, reduce overall costs to achieve the goal, effectively ensure the continuous production and normal business activities, thereby enhancing the competitiveness of products, to ensure business continuity, stability and healthy development.译文存货管理存在的问题与对策资料来源: 作者:斯卡泊莱·齐曼拉存货管理的重要性。

存货管理中英文对照外文翻译文献

中英文对照外文翻译文献(文档含英文原文和中文翻译)原文:Controls for inventory management best Practices Material Source: Accounting control best practices Author: Steven M.B r a g g Overview: An enormous number of advanced systems are involved in the procurement ,handling ,and shipment of inventory ,all of which require different types of controls .In this chapter ,we discuss control systems for a wide range of system complexities, ranging from paper-based inventory acquisition systems ,through bar-coded trackingsystems，cross docking ,pick-to-light systems, and zone picking ,and on to controls for manufacturing resources planning and just-in-time systems .As usual ,the number of controls that could be installed may appear to be oppressively large ,and could certainly interfere with the efficient running of inventory-related activities .Consequently ,always be mindful of the need to install only those controls that are truly necessary to the mitigation of significant risks.4-1Controls for basic inventory acquisitionThis section describes controls over the acquisition of inventory where there is no computerization of the pross.Section4-9,'Controls for Manufacturing Resources Planning, presents a more advanced application in which purchase orders are generated automatically by the computer system.The basic acquisition process centers on the purchase order authorization，as shown in Exhibit 4.1,The warehouse issues a renumbered purchase requisition when inventory levees run low ，which is primary authorization for the creation of a multipart purchase order .One copy of purchase order goes back to the warehouse ，where it is compared to a copy of the purchase requisition to verify completeness ；another copy goes to the accounts payable department for eventual matching to the supplier invoice .A fourth copy is sent to the receiving department ，where it is used to accept incomingdeliveries，while a fifth copy is retained in the purchasing department .In short ,various copies of the purchase order drive orders to suppliers ,receiving ,and payment.The controls noted in the flowchart are described at greater length next ，in sequence from the top of the flowchart to the bottom.*Warehouse ：Prepare a renumbered purchase requisition .In the absence of a formal inventory management system, the only people who know which inventory items are running low are the warehouse staff. They must notify the purchasing department to issue purchase orders for inventory replenishments. To ensure that these requisitions are made in an orderly manner, only renumbered requisition forms should be used, and preferably they should be issued only by a limited number of warehouse staff. By limiting their use, it is less likely that multiple people will issue a requisition for the same inventory item.*Purchasing: Prepare a renumbered purchase order. The primary control over inventory in a basic inventory management system is through the purchases function ,which controls the spigot of inventory flowing into the warehouse, This control can be eliminated for small-dollar purchase for fittings and fasteners, which are typically purchased as soon as on-hand quantities reach marked reorder points in their storage bins (visual reorder system).Since the purchase order is the primary control over inventory purchases,you can avoid fake purchaseorders by using renumbered forms that are stored in a locked cabinet.*Verify that purchase order matches requisition .Once the warehouse staff receives its copy of the purchase order; it should compare the purchase order to the initiating requisition to ensure that the correct items were order. Any incorrect purchase order information should be brought to the attention of the purchasing staff at once.*Reject unauthorized deliveries, to enforce the use of purchase orders for al inventory purchases, the receiving staff should be instructed to reject all deliveries for which there is no accompanying purchase order number.*Match receipts to purchase order authorization. Once an order is received, the warehouse staff should enter the receiving information into a receiving report and send the receiving report to the accounts payable department for later matching to the supplier invoice and purchase order, It should also send a copy of the report to the purchasing department for further analysis.*Cancel residual purchase order balances. Upon receipt of the receiving report from the receiving department, the purchasing staff compares it to the file of open invoices to determine which orders have not yet been received and which purchase orders with residual amounts outstanding can now be cancelled .Otherwise, additional deliveries may arrive well after the date when they were originally needed.*There-way matching with supplier invoice for payment approval. Upon receipt of the receiving report, the accounts payable staff matches it to the supplier invoice and authorizing purchase order to determine if the quantity appearing on the supplier invoice matches the amount received and that the price listed on the supplier invoice matches the price listed on the purchase order. The department pays suppliers based on the results of these matching processes.The next control is supplemental to the primary controls just noted for the inventory acquisition process.*Segregate the purchasing and receiving functions. Anyone ordering supplies should not be allowed to receive it, since that person could eliminate all traces of the initiation order and make off with the inventory .This is normally considered a primary control, but it dose not fit into the actual transaction flow noted earlier in Exhibit 4.1 and so is listed here as a supplemental control.*Require supervisory approval of purchase orders. If the purchasing staff has a low level of experience ,it may be necessary to require supervisory approval of all purchase order before they are issued, in order to spot mistake ,This approval may also be useful for large purchasing commitments.*Inform suppliers that verbal purchase orders are not accepted. Suppliers will ship deliveries on the basic of verbal authorizations,which circumvents the use of formal purchase orders. To prevent this, periodically issue reminder notices to all suppliers that deliveries based on verbal purchase orders will be rejected at the receiving dock.*Inform suppliers of who can approve purchase orders. If there is a significant perceived risk that purchase orders can be forged ,then tell suppliers which purchasing personnel are authorized to approve purchase orders and update this notice whenever the authorization list changes. This control is not heavily used, especially for large purchasing department where the authorization list constantly changes or where there are many suppliers to notify. Usually the risk of purchase order forgery is not perceived to that large.4-2 Control for basic inventory storage and movementThis section describes control for only the most basic inventory management system, where there is no perpetual inventory tracking system in place, no computerization of the inventory database ,and no formal planning system, such as manufacture resources planning(MRPII)or just-in –time(JIT). When there is no perpetual inventory tracking system in place, the key control tasks of the warehouse staff fall into four categories:1. Guard the gates .The warehouse staff must ensure that access to inventory is restricted, in order to reduce theft and unauthorized use of inventory .This also means that warehouse staff must accept onlyproperly requisitioned inventory and must conduct a standard receiving review before accepting any inventory.2. Orderly storage .All on-hand inventories must be properly organized, so it can be easily accessed, counted, and requisitioned.3.Accurate picking ,The production department depends on the warehouse for accurate picking of all items needed for the production process ,as is also the case for picking of finished goods for delivery to customers.4. Timely and accurate requisitioning, when there is no computer system or perpetual card file to indicate when inventory levels are too low, the warehouse staff must use visual reordering systems and frequent inventory inspections to produce timely requisitions for additional stock.Exhibit 4.2 expands on the general control categories just noted .In the general category of “guarding the gates,” controls include rejecting unauthorized deliveries as well as inspecting ,identifying ,and recording all receipts .The orderly storage goal entails the segregation of customer-owned inventory and the assignment of inventory to specific locations .To achieve the accurate picking goal calls for the use of a source document for picking ,while the requisitioning target requires the use of pre numbered requisitions and document matching .A number of supplement controls also bolster the control targets.The controls noted in the flowchart are described at greater length next, in sequence from the top of the flowchart to the bottom .Also; a few controls from the last section (concerning requisitions and receiving) are repeated in order to form a complete picture of all required controls.*Reject unauthorized deliveries .To enforce the use of purchase orders for all inventory purchase, the receiving staff should be instructed to reject all deliveries for which there is no accompanying purchase older number.*Conduct receiving inspections with a checklist .The receiving staff is responsible for inspecting all delivered items .if staff members perform only a perfunctory inspection all delivered item .If staff members perform only a perfunctory inspection ,then the company is at risk of having accepted goods with a variety of problems .To ensure that a complete inspection is made ,create a receiving checklist describing specific inspection points ,such as timeliness of the delivery ,quality ,quantity ,and the presence of an authorizing purchase order number .Require the receiving staff to initial each item on the receiving checklist and then file it with the daily receiving report.*Identify and tag all received inventory .Many inventory items are difficult to identify once they have been removed from their shipping containers ,so it is imperative to properly identify and tag all received items prior to storage.*Put away items immediately after receipt .It is difficult for the warehouse staff to determine whether more inventory should be requisitioned if the inventory is sitting in the receiving area rather than in its designated location. Consequently, a standard part of the receiving procedure should be to put away items as soon after receipt as possible.*Conduct daily reordering review .When there is no perpetual inventory system ,the only way to ensure that sufficient quantities are on hand for expected production levels is to conduct a daily review of the inventory and place requisitions if inventory items have fallen below predetermined reorder points.*Issue pre numbered requisitions to the purchasing department .The warehouse should issue only pre numbered requisitions to the purchasing department .By doing so, the warehouse staff can maintain a log of requisition numbers used and thereby determine if any requisitions have been lost in transit to the purchasing department.*Verify that purchase order matches requisition, once the warehouse staff receives its copy of purchase order, it should compare the purchase order to the initiating requisition to ensure that the correct items were ordered .And incorrect purchase order information should be brought to the attention of the purchasing staff at once.译文:存货管理控制最佳实务概述:存货的采购、处理、和装运过程涉及很多先进的系统，所有这些都需要不同类型的控制措施。

存货管理存在的问题及对策

存货管理存在的问题及对策Inventory management is a critical aspect of any business operation. However, it is not uncommon for companies to face challenges in this area. One common problem is overstocking, which ties up valuable capital and warehouse space. Overstocking can lead to increased holding costs and the risk of products becoming outdated or obsolete. To address this issue, companies can implement effective forecasting methods to better anticipate demand and adjust their inventory levels accordingly.存货管理是任何企业运营的重要方面。

然而，公司在这一领域面临挑战并不罕见。

一个常见的问题是库存过剩，这会占用宝贵的资本和仓库空间。

库存过剩可能导致持有成本增加，同时也有产品变得过时或过时的风险。

为了解决这个问题，公司可以实施有效的预测方法，更好地预测需求，并相应调整其库存水平。

Another issue in inventory management is stockouts, which occur when a company runs out of a particular product. Stockouts can result in lost sales, dissatisfied customers, and damage to a company's reputation. To prevent stockouts, companies shouldmaintain safety stock levels to account for variability in demand and lead times. Additionally, implementing a just-in-time (JIT) inventory system can help minimize the risk of stockouts by ensuring products are delivered when needed.存货管理中的另一个问题是缺货，当公司缺少某种产品时会发生。

(完整版)存货管理的外文翻译

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。

库存管理存在的问题及对策

目录摘要 (1)关键字 (1)一、库存管理的概述 (2)(一) 库存管理的发展 (2)（二）库存管理的意义 (2)二、库存管理面临的问题及分析 (3)（一）库存管理面临的问题 (3)（二）库存管理问题的分析 (4)三、解决库存管理所存在问题的方法 (4)（一）对库存物品实施ABC库存控制 (4)（二）分别对不同的物资采取不同的库存控制 (5)（三）库存物料管理信息分析 (5)（四）重视库存成本的降低途径 (6)（五）“零库存”管理 (6)四、案例分析：日本丰田式“零库存”管理 (8)参考文献 (10)库存管理存在的问题及对策摘要：本文就现今经济体制下，库存管理对企业的生存和发展起着极大的影响，企业要保证更经济，更好，更快的发展，必然要做好库存管理方面的控制。

文章就企业在库存管理方面可能存在的问题进行了分析和解答，最后并以日本丰田企业采用零库存管理作为实例，来说明库存管理的重要及其作用。

关键字：库存管理；库存控制；零库存；Abstract：This paper on the current economic system, the inventory management of enterprises survival and development plays a great influence, the enterprise should ensure more, better, faster development, must do well management stock control. The enterprises in the inventory management problems are analyzed and solutions, and finally to the Japanese Toyota company adopts zero inventory management as an example, to illustrate the importance and role of inventory management.Keyword: inventory management; inventory control; zero inventory;一、库存管理的概述“库存”一词的定义是：“以支持生产，维护，操作和客户服务为目的而存储的各种物料，包括原材料和在制品，维修件和生产消耗品，成品和备件等”。

企业存货管理中存在的问题及应对措施

企业存货管理中存在的问题及应对措施作者：余红梅来源：《对外经贸》2011年第10期[摘要]存货是企业资产重要组成部分，在资产中占有很大的比例，直接关系到企业的资金占用水平以及资产运作效率。

存货管理的质量是衡量企业管理制度完善度、存货储备性能、流动资金占用比例的重要标志。

因此，必须重视存货管理。

降低企业的平均资金占用水平、提高存货的周转率，提高企业的经济效益，促进企业的健康发展。

[关键词]存货管理；内部控制；第三方物流[中图分类号]F273[文献标识码]B一、存货管理概述（一）存货管理的含义存货管理是企业内部控制的重要环节，是企业实现经营目标，贯彻经营方针和决策，维护流动资产安全与完整，保证财务收支合法、会计信息真实性的一种内部自我协调、制约和监督的控制体系。

（二）存货管理的重要性存货管理对企业的发展具有非常重要的作用，是保证生产正常进行的重要物质前提。

科学的存货管理制度可以降低企业的采购、储存和销售成本，减少存货资金占用，资金周转迅速，提高企业的资金利用效率，从而降低企业的生产成本，增加企业的利润，同时提高企业的经济效益。

二、企业存货管理中存在的问题（一）采购计划缺乏科学性采购计划是存货采购环节中的薄弱环节，许多企业把存货管理的重点放在原材料的采购和产品的销售上，忽视了存货的成本和资金占用，没有规范的采购计划，而是根据订单量的大小，临时发出采购的需要，除了运输成本高之外，分批采购不能享有大批量采购所享受的折扣，同时，企业与供应商订货，只是口头协议，没有订立合同，没有明确具体的责任，如果发现货物不符合要求或是在运输途中有意外状况发生时，要想划清责任就比较难，而企业也可能因此不能准时交货，得不到客户的信赖，最终导致本身利益受损。

（二）存货管理方法不科学一些企业存在着管理方法不科学的现象，致使存货摆放杂乱无章，仓库环境差，一些贵重原材料由于长期杂乱堆放，造成失效、变质等现象频发。

在货物领取方面缺乏统一的规章制度，一些企业并没有专门的库管或是管理人员，定期对在库原材料、半成品或成品进行清点，对发生质量问题的原料、半成品或成品不能及时处理。

存货管理不到位整改建议

存货管理不到位整改建议英文回答：Inventory management is a critical aspect of any business, as it directly impacts the company's cash flow, profitability, and customer satisfaction. However, if the inventory management is not up to par, it can lead to various issues such as stockouts, excess inventory, increased carrying costs, and ultimately, reduced profitability. In order to address these issues and improve inventory management, I would suggest the following measures:1. Implement a robust inventory tracking system: A reliable inventory tracking system is essential to keep accurate records of stock levels, sales, and replenishment needs. This can be done through the use of barcode scanners, RFID technology, or inventory management software. Byhaving real-time visibility into inventory levels, the company can make informed decisions regarding procurementand avoid stockouts or overstocking.2. Optimize inventory levels: Conduct a thorough analysis of historical sales data and demand patterns to determine the optimal inventory levels for each product. This can help in avoiding excessive stock levels and reduce carrying costs. Additionally, implementing a just-in-time inventory management strategy can help in minimizing inventory holding costs while ensuring timely availability of products.3. Streamline procurement processes: Improve communication and coordination with suppliers to ensure timely delivery of goods. Implementing electronic data interchange (EDI) or other automated systems can help in streamlining the procurement process and reducing lead times. This can prevent stockouts and minimize the need for emergency orders, which often come with higher costs.4. Conduct regular inventory audits: Regularly conduct physical inventory audits to verify the accuracy of the recorded stock levels. This can help in identifying andrectifying any discrepancies or issues with inventory management. Additionally, cycle counting can be implemented to continuously monitor inventory accuracy and make necessary adjustments.5. Enhance forecasting accuracy: Improving demand forecasting accuracy is crucial for effective inventory management. This can be achieved by analyzing historical sales data, customer trends, market conditions, and using forecasting tools or software. Accurate demand forecastscan help in better inventory planning and reduce the riskof stockouts or excess inventory.中文回答：存货管理不到位对于任何企业来说都是一个关键的问题，因为它直接影响着公司的现金流、盈利能力和客户满意度。

存货管理[外文翻译]

存货管理[外文翻译]外文翻译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 inventory. 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 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, inefficient 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 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 manager's only concern. Others include: Maintaining a wide assortment of stock ?? but not spreading the rapidly moving ones too thin: Increasing inventory turnover - but 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 success 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 the turnover rate varies with the function ol' inventory, the type of business and how the ratio is calculated (whether on sales or cost ofgoods sold). Average inventory turnover ratios for individual industries can be obtained from trade associations.One of the most important aspects of inventory 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 without procrastination.THE PURCHASING PLANFor 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 panic 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 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 retail 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 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 for sale.CONTROLLING YOUR INVENTORYTo maintain an in-stock position 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 forinventory control. They are listed below, from simplest to most complex. Visual control enables the manager to examine the inventory visually to determine if additional inventory 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 tophysically count a small portion of the inventory each day so that each segment of the inventory is counted every so 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 manager 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 widespread 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 information 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 thesupplier's computer who uses the information to ship additional items automatically to the buyer/inventory manager.The final method for inventory control is done by an outside agency. A manufacturer's 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, authorized 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 minimum stock levelat 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 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 andKanban). Their application is primarily within manufacturing but suppliers might find new requirements placed on them and sometimes buyers of manufactured items will experience a difference in delivery.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 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 inventories rather than optimize them. The inventory of raw materials andwork-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 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 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 requestinspection. Confirm call in writing―This is not mandatory 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 signing.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 play 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 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 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.译文存货管理资料来源：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。

1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。

存货管理存在的问题与对策[外文翻译]