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关于家族式中小企业进销存管理的探讨外文翻译


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关于家族式中小企业进销存管理的探讨外文翻译

外文翻译

库存管理[1]

现代信息技术创造了更加完善和有效的控制供应链技术的新的方法的可能性,以至于大多数组织都可以使其与成本和流程相关的材料大幅度减少。而在这个发展过程中,库存控制技术又是其中非常重要的组成部分,对相关的库存模式的详尽了解是成功的一个先决条件。

1.库存管理的目的及意义

对个经济领域所在的众多组织机构来说,供应链管理—即物料流从供应商原料到最终客户的过程控制始终是一个至关重要的问题。该领域的战略意义如今已得到了高层管理者的广泛认可。库存方面的总投资额是巨大的,因此原材料、半成品和制成品所占用资金的控制和管理有着很大的改进空间和提升潜力。科学的库存管理方法可以极大地提高竞争优势。本书内容涉及各种各样的有效的竞争优势。同时,该书提及了众多不同的库存管理模式,均可运用于库存管理系统的开发

信息技术的不断发展已经彻底使高效的库存管理系统的运用成为了可能。另外,最近的研究进展催生了很多能大幅度降低供应链成本的新方法。近十年来,库存管理的确发生了很大的变化。过去的库存管理办法只是运用简单的决策规则,甚至是人工方式。而如今,现代的库存管理方式是建立在更高级更复杂的决策模式基础上的,因而需要更大的计算量来完成。

 

库存管理不能与其它的环节脱钩,如采购环节,生产环节和销售环节。因此,库存管理的目的就是要平衡相互冲突的各个目标。当然,其中之一就是需要减少库存水平以便于抽调流动资金用于其它环节。采购经理一般都会倾向于进行大批量的采购以便能得到总额折扣从而降低单价。相似地,生产部门的经理则愿意采用长流水线生产以便于尽量避免和减少消耗时间的各个步骤。鉴于此,充足的库存可以避免因原料短缺而引起的生产线停滞。销售经理则希望制成品库存充足,以便为客户提供更高级更及时的服务。

在以上这些目标间达到一个平衡点是很重要,这也正是我们需要库存模型的原因。在多数情况下,适量的库存是必须的。其中,两个主要的原因是由规模效益和不确定性决定的。规模效益决定我们采购是要批量进行。供需矛盾的不确定性以及生产运输过程中的时间间隔不可避免的要求我们准备安全的库存量。尽管如此,大多数的组织机构仍可通过运用更多高效的库存管理工具,在不增加成本的这些都是是供应链中重要的库存管理问题。对于那些从事物流及供应链行业的人来说,深入了解基础的存货管理模型是极其重要的。

2. 预测

库存管理系统需要在客户需求产生前,采购相关的物资,这是由两个主要原因决定的。首先,采购时间段和运输时间段之间,几乎总会有一个时间的间隔段。其次,由于特定的采购成本的原因,采购往往是成批的而不是单件的。因此,我们需要提前预测未来的需求。需求预测是对未来一段时期内,需求量大小的一个平均的估算。但,仅仅预测平均的需求量是不够的。我们同样需要断定,该预测的不确定性有多大。如果该预测的不确定性很大,那么,安全起见,库存量就需要保持在一个更大的水平上。所以,评估库存预测的错误性也是很有必要的。其可用标准偏差或平均绝对偏差(MAD)来表示。

2.1库存管理的前提条件   

随着现代信息技术的发展,如今的库存管理系统已经大部分由电子计算机控制。尽管如此,在某些适合的环境中,简单的人工系统仍然在沿用着。例如,办公用品或螺栓供应这样的低价值的材料的库存管理。同时,有时候在处理非常少量的物品时,人工的库存管理也更加的合理实用。即便如此,当在讨论库存管理的各个实践方面时,我们还是应该首先考虑能够处理大量物品的信息化的管理系统。

2.2库存记录

在使用一个库存管理模型的时候,首先要取得相关的必要的数据。其中包括手头的库存量,订单量,退回的订单量,各种成本,不同环节之间的相隔时间等等。如果这些数据有错误,库存管理系统当然也就不能正常处理订单了。因此,实施库存管理系统的时侯,使用正确的程序从而保证库存记录的精确度是至关重要的。一般来说,由于原材料的频繁出入,实际的库存水平很难记录。这些过程都是可能导致出错的根源。一旦错误出现,库存管理往往会受到很长时间的影响。解决这类问题的方法有两种。第一种是完善与各种交易处理相关的记录更新的步骤,以此来避免错误的出现。第二种方法是开发一种可靠的用来审核和修正库存错误记录的系统。

2.3库存记录的更新

为了保证数据记录的精确性,建立正确的与各种交易处理相关的记录更新步骤是很有必要的。即便如此,这往往不是主要的问题。主要的困难往往载入如何保证这些步骤被规范地执行下去。毫无疑问的,错误的数据通常往往是由于交易过程没有被恰当地记录而导致的。相关人员的行为显然是很重要的。首先,仓储管理者必须认真负责地维护记录,保证记录的精确性。所有人员必须接受仓储管理步骤的规范培训和指导。培训中,要使相关人员建立起保证记录精确的动力。同时,制定精确度目标以及评估这些目标完成情况的尺度也是很重要的。一旦发现错误,需追踪错误的根源并加以分析。限制和控制仓储的出入权也是有效的方法,可以避免未授权交易的产生。

INVENTORY CONTROL [2]

Modem information technology has created new possibilities for more sophisticated and efficient control of supply chains. Most organizations can reduce their costs associated with the flow of materials substantially. Inventory control techniques are very important components in this development process. A thorough understanding of relevant inventory models is a prerequisite for successful implementation.

1. Importance and objectives of inventory control

For more or less all organizations in any sector of the economy, supply chain management, i.e., the control of the material flow from suppliers of raw material to final customers is a crucial problem. The strategic importance of his area is today fully recognized by top management. The strategic importance of this area is today fully recognized by top management. The total investment in inventories is enormous, and the control of capital tied up in raw material, work-in-progress, and finished goods offers a very important potential for improvement. Scientific methods for inventory control can give a significant competitive advantage. This book deals with a wide range of significant competitive advantage. This book deals with a wide range of different inventory models that van be used when developing inventory control systems.

Advances in information technology have drastically changed the possibilities to apply efficient inventory control techniques. Furthermore, the recent progress in research has resulted in new and more general methods that can reduce the supply chain costs substantially. The field of inventory control has indeed changed during the last decades. It used to mean application of simple decision rules, which essentially could be carried out manually. Modern inventory control is based on quite advanced and complex decision models, which may require considerable computational efforts.

 Inventories cannot be decoupled from other functions, for example purchasing, production, and marketing. As a matter of fact, the objective of inventory control is often to balance conflicting goals. One goal is, of course, to keep stock levels down to make cash available for other purposes. The purchasing manager may wish to order other large batches to get volume discounts. The production manager similarly wants long production runs to avoid time-consuming setups. He also prefers to have a large raw material inventory to avoid stops in production due to missing materials. The marketing manager would like to have a high stock of finished goods to be able to provide customers a high service level.

It is seldom trivial to find the best balance between such goals, and that is why we need inventory models. In most situations some stocks are

required. The two main reasons are economies of scale and uncertainties. Economies of scale mean that we need to other in batches. Uncertainties in supply and demand together with lead-times in production and transportation inevitably create a need for safety stocks. Still, most organizations can reduce their inventories without increasing other costs by using more efficient inventory control tools.

There are important inventory control problems in all supply chains. For those who are working with logistics and supply chains, it is difficult to think of any qualification that is more essential than a thorough understanding of basic inventory models.

2. FORECASTING

There are two main reasons why an inventory control system needs to order items some time before customers demand them. First, there is nearly always a lead-time between the ordering time and the delivery time. Second, due to certain ordering costs, it is often necessary to order in batches instead of unit for unit . this means that we need to look ahead and forecast the future demand. A demand forecast is an estimated average of the demand size over some future period. But it is not enough to estimate the average demand. We also need to determine how uncertain the forecast is. If the forecast is more uncertain, a larger safety stock is required. Consequently, it is also necessary to estimate the forecast error, which may be represented by the standard deviation or the Mean Absolute Deviation(MAD).

2.1Preconditions for inventory control

Due to the development of modern information technology, an inventory control system is today usually computerized. There still exist, though, environments where it is more suitable to use simple manual systems. One example can be an inventory control system for items of low value such as office supplies or bolts. Ti can also be reasonable to use a manual control system when dealing with very few items. When discussing various practical aspects of inventory control, we shall, however, primarily think of a computerized system with many items.

2.2 Inventory records

To be able to use an inventory control model it is first of all necessary to have the required data available. this includes stock on hand, stock on order, backorders, various costs, lead-times, etc. If these data contain errors, the inventory control system will not be able to trigger orders as intended. When implementing an inventory control system it is

therefore vital to have good procedures foe keeping the inventory records accurate.

In general, it is especially difficult to keep track of the inventory position due to frequent receipts and deliveries of material. All such transactions are possible sources of errors. When an error has occurred, it can often affect the inventory control for a long time .there are two ways to overcome such problems. The first way is to improve the procedures for updating the records in connection with various transactions. In that way we can avoid having errors occur. The second way is to develop a good system for auditing and correcting inventory records.

2.3 updating inventory records

To keep the records accurate it is, of course, necessary to have correct procedures for updating the records in connection with different transactions. However, this is usually not the main problem. Instead the difficulty often lies in making sure that the procedures are followed. The most common source of error is, without any doubt, that transactions take place without being recorded properly.

The behavior of the personnel involved is obviously very important, first of all, the stockroom supervisors must take full responsibility for maintaining record accuracy. All personnel must be instructed and trained in stockroom operating procedures. the training should also provide motivation for keeping the records accurate, it is important to set accuracy goals and to measure the fulfillment of these goals. Errors that occur should be traced and analyzed, it is usually efficient to limit and control access to the storeroom. This can prevent most undocumented transactions.



[1]斯文.阿克塞特:《库存管理》,2010年。清华大学出版社

[2] Sven Axsater: INVENTORY CONTROL, 2006. Springer Verlag Ny

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