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库存管理系统供应链中英文资料对照外文翻译文献

库存管理系统供应链中英文资料对照外文翻译文献
库存管理系统供应链中英文资料对照外文翻译文献

中英文外文翻译

Inventory Optimization in Supply Chain:

Zero Inventory Approach

Managing optimal inventory in the supply chain is critical for an enterprise. The ability to increase inventory turns and the use of best inventory practices will reduce inventory costs across the supply chain. Moving towards zero inventory will result in effective inventory management in the business process. Inventory Optimization Solutions can be implemented easily using inventory optimization software. With Radio Frequency Identification (RFID) technology, inventory can be updated in real time without product movement, scanning or human involvement. Companies have to adopt best practices to optimize operational processes and lower their cost structure through inventory strategies.

Introduction

With supply chain planning and latest software, companies are managing their inventory in the best possible manner, keeping inventory holdings to the minimum without sacrificing the customer service needs. The zero inventory concept has been around since the 1980s. It tries to reduce inventory to a minimum and enhances profit margins by reducing the need for warehousing and expenses related to it.The concept of a supply chain is to have items flowing from one stage of supply to the next, both within the business and outside, in a seamless fashion. Any stock in the system is caused by either delay between the processes (demand, distribution, transfer, recording and production) or by the variation in theflow. Eliminating/reducing stock can be achieved by: linking processes, making the same throughput rate on processes, locating processes near each other and coordinating flows. Recent advanced software has made zero inventory strategy executable.

"Inventory optimization is an emerging practical approach to balancing

investment and service-level goals over a very large assortment of Stock-Keeping Units (SKUs). In contrast to traditional ‘one-at-a-time’ marginal stock level setting, inventory optimization simultaneously determines all SKU stock levels to fulfill total service and investment constraints or objectives".

Inventory optimization techniques provide a new logic to drive the system with information systems. To effectively manage inventory, businesses must also optimize the costs of buying, holding, producing, moving and selling inventory.

The objective of inventory optimization is to sustain minimal levels of inventory while providing the maximum possible levels of service. Supply Chain Design and Optimization (SCDO) is an inventory optimization solution which helps companies satisfy customer demands while balancing limitations on supply and the need for operational efficiency. Inventory optimization focuses on modeling uncertainty and variability and minimizing the risks they impose on the supply chain.

Inventory optimization can help resolve total supply chain cost options like:

?In-house manufacturing vs. contract manufacturing;

?Domestic vs. off shore; and

?New supplier's cost vs. current suppliers' cost.

Companies can benefit from inventory optimization, provided they control their supply chain processes and the complexity of supply chain. In case the supply chain is very complex, besides inventory optimization, network design has to be used to reap the benefits fully. This paper covers various inventory models that are available and then describes the technologies like Radio Frequency Identification (RFID) and networking used for the optimization of inventory. The paper also describes the software solutions available for achieving the same. It concludes by giving a few examples where inventory optimization has been successfully implemented. Inventory Models

Hexagon Model

The hexagon model was developed due to the need to structure day-to-day work, reduce headcount and other inventory costs and improve customer satisfaction.In the first phase, operation strategies were established in alignment with inte-rnal customers. Later, continuous improvement plans and business continuity pl-ans were added. The

five strategies used were: forecasting future consumption,setting financial targets to minimize inventory costs, preparing daily reports to monitor inventory operational performance,studying critical success indicators to track the accomplishments, to form inventory strategic objectives and inventor-y health and operating strategies. The hexagon model is a combination of two triangular structures (Figure 1).

The upper triangle focuses on the soft management of human resources, customer orientation and supplier relations; the lower focuses on the execution of inventory plans with their success criteria, continuous improvement methodology and business continuity plans.

The inventory indicators are: total inventory value, availability of spares, days of inventory, cost of inventory, cost saving and cash saving output expen-diture and quality improvement. The hexagon model combines the elements of the people involved in managing inventory with operational excellence (Figur2).

Managing inventory with operational excellence was achieved by reducing the number of employees in the material department, changing the mix of peo-ple skills such as introducing engineering into the department structure and reducing the cost of ownership of the material department to the operation that it supports.

Normally, this is implemented with reduction in headcount of material department, having less people with engineering skills in the department. Operation results include, improvement in raw material supply line quality indicators, competitive days of inventory and improved and stabilized spares availability. And the financial results include, increase in cost savings and reduced cost of inventory. It can be established by outsourcing some of the inventory functions as required. The level of efficiency of the inventory managed can be measured to a specific risk level, changing requirements or changes in the environment.

Just-In-Time (JIT)

Just-in-time (JIT) inventory system is a concept developed by the Japanese, wherein, the suppliers deliver the materials to the factory JIT for their processing, eliminating the need for storage and retrieval. The rate of output and the rate of supply of inputs are synchronized, to manage a zero inventory.

The main benefits of JIT are: set up times are significantly reduced in the factory,

the flow of goods from warehouse to shelves improves, employees who possess multiple skills are utilized more efficiently, better consistency of scheduling and consistency of employee work hours, increased emphasis on supplier relationships and continuous round the clock supplies keeping workers productive and businesses focused on turnover.

And though a JIT system might even be a necessity, given the inventory demands of certain business types, its many advantages are realized only when some significant risks like delays in movement of goods over long distances are mitigated.

Vendor-Managed Inventory (VMI)

Vendor-Managed Inventory (VMI) is a planning and management system in which the vendor is responsible for maintaining the customer’s inventory levels. VMI is defined as a process or mechanism where the supplier creates the purchase orders based on the demand information. VMI is a combination of e-commerce, software and people. It has resulted in the dramatic reduction of inventory across the supply chain. VMI is categorized in the real world as collaboration, automation and cost transference.

The main objectives of VMI are better, cheaper and faster transactions. In order to establish the VMI process, management commitment, data synchronization, setting up agreements, data exchange, ordering, invoice matching and measurement have to be undertaken. The benefits of VMI to an organization are reduction in inventory besides reduction of stock-outs and increase in customer satisfaction. Accurate information which is required for optimizing the supply chain is facilitated by efficient transfer of information. The concept of VMI would be successful only when there is trust between the organization and its suppliers as all the demand information is available to the suppliers which can be revealed to the competitors. VMI optimizes inventory in supply chain and reduces stock-outs by proper planning and centralized forecasting.

Consignment Model

Consignment inventory model is an extension of VMI where the vendor places inventory at the customer’s location while retaining ownership of the inventory. The consignment inventory model works best in the case of new and unproven products where there is a high degree of demand uncertainty, highly expensive products and

service parts for critical equipment. The types of consignment inventory ownership transfer models are: pay as sold during a pre-defined period, ownership changes after a pre-defined period, and order to order consignment.

The issues that the VMI and consignment inventory model encounter are cost of developing VMI system, invoicing problems, cash flow problems, Electronic Data Interchange (EDI) problems and obsolete stock.

Enabling Practices

The decision makers have to make prudent decisions on future course of action of a project relating to the following variables: Forecasting and Inventory Management, Inventory Management practices, Inventory Planning, Optimal purchase, Multichannel Inventory, Moving towards zero inventory.

To improve inventory management for better forecasting, the 14 best practices that will most likely benefit business the most are:

?Synchronize promotions;

?Revamp the organizational structure;

?Take a longer view of item planning;

?Enforce vendor compliance;

?Track key inventory metrics;

?Select the right systems;

?Master the art of master scheduling;

?Adhere to exception reporting;

?Identify lost demands;

?Plan by assortment;

?Track inbound receipts;

?Create coverage reports;

?Balance under stock/overstock; and

?Optimize SKUs.

This will leverage the retailer’s ability to buy larger quantities across all channels while buying only what is required for a specified period in order to manage risk in a better way. In most multichannel companies, inventory is the largest asset on the balance sheet, which means that their profitability will be determined to a large degree

by the way they plan, forecast, and manage inventory (Curt Barry, 2007). They can follow some steps like creating a strategy, integrating planning and forecasting, equipping with the best-laid plans and building strong vendor relationships and effective liquidation.

Moving Towards Zero Inventory

At the fore is the development and widespread adoption of nimble, sophisticated software systems such as Manufacturing Resource Planning (MRP II), Enterprise Resource Planning (ERP), and Advanced Planning and Scheduling (APS) systems, as well as dedicated supply chain management software systems. These systems offer manufacturers greater functionality. To implement ‘Zero Stock’ system, companies need to have a good information system to handle customer orders, sub-contractor orders, product inventory and all issues related to production. If the company has no IT infrastructure, it will need to build it from the scratch.

A good information system can help managers to get accurate data and make strategic decisions. IT infrastructure is not a cost, but an investment. A company can use RFID method, network inventory and other software tools for inventory optimization.

Radio Frequency Identification (RFID)

RFID is an automatic identification method, which relies on storing and remotely retrieving data using devices called RFID tags or transponders.

RFID use in enterprise supply chain management increases the efficiency of inventory tracking and management. RFID application develops asset utilization by tracking reusable assets and provides visibility, improves quality control by tagging raw material, work-in-progress, and finished goods inventory, improves production execution and supply chain performance by providing accurate, timely and detailed information to enterprise resource planning and manufacturing execution system.

The status of inventory can be obtained automatically by using RFID. There are many benefits of using RFID such as reduced inventory, reduced time, reduced errors, accessibility increase, high security, etc.

Network Inventory

A Network Inventory Management System (NIMS) tracks movement of items

across the system and thus can locate malfunctioning equipment/process and provide information required to diagnose and correct problem areas. It also determines where capacity is to be added, calculates impact of market conditions, assesses impact of new products and the impact of a new customer. NIMS is very important when the complexity of a supply chain is high. It determines the manufacturing and distribution strategies for the future. It should take into consideration production, location, inventory and transportation.

The NIMS software, including asset configuration information and change management, is an essential component of robust network management architecture. NIMS provide information that administrators can use to improve network management performance and help develop effective network asset control processes.

A network inventory solution manages network resource information for multiple network technologies as well as multiple vendors in one common accurate database. It is an extremely useful tool for improving several operation processes, such as resource trouble management, service assurance, network planning and provisioning, field maintenance and spare parts management.

The NIMS software, including asset configuration information and change management, is an essential component of strong network management architecture. In addition, software tools that provide planning, design and life cycle management for network assets should prominently appear on enterprise radar screens.

Inventory Optimization Software

i2 Inventory Optimization

i2 solutions enable customers to realize top and bottom-line benefits through the use of superior inventory management practices. i2 Inventory Optimization can help companies monitor, manage, and optimize strategies to decide—what to make, what to buy and from whom, what inventories to carry, where, in what form and how much—across the supply chain. It enables customers to learn and continuously improve inventory management policies and processes, strategic analysis and optimization.

Product-oriented industry can install i2 Inventory Optimization and develop

supply chain. Through this, the company can reduce inventory levels and overall logistics costs. It can also get higher service level performance, greater customer satisfaction, improved asset utilization, accelerated inventory turns, better product availability, reduced risk, and more precise and comprehensive supply chain visibility.

Oracle Inventory Optimization

Oracle Inventory Optimization considers the demand, supply, constraints and variability in extended supply chain to optimize strategic inventory investment decisions. It allows retailers to provide higher service levels to customers at a lower total cost. Oracle Inventory Optimization is part of the Oracle e-Business Suite, an integrated set of applications that are engineered to work together.Oracle Inventory Optimization provides solutions when demand and supply are in ambiguity. It provides graphic representation of the plan. It calculates cost and risk.

MRO Software

MRO Software (now a part of IBM's Tivoli software business) announced a marketing alliance with inventory optimization specialists Xtivity to enhance the service offering of inventory management solutions for MRO Software customers. MRO offers Xtivity's Inventory Optimizer (xIO) service as an extension of its asset and service management solutions.

Structured Query Language (SQL)

Successful implementation of an inventory optimization solution requires significant effort and can pose certain risks to companies implementing such solutions. Structured Query Language (SQL) can be used on a common ERP platform. An optimal inventory policy can be determined by using it. Along with it, other metrics such as projected inventory levels, projected backlogs and their confidence bands can also be calculated. The only drawback of this method is that it may not be possible to obtain quick real-time results because of architectural and algorithmic complexity. However, potential scenarios can be analyzed in anticipation of results stored prior to user requests.

Some Examples

Toyota’s Practice in India

Toyota, a quality conscious company working towards zero inventory has selected Mitsui and Transport Corporation of India Ltd. (TCI) for their entire logistic solutions encompassing planning, transportation, warehousing, distribution and MIS and related documentation. Infrastructure is a bottleneck that continues to dog economic growth in India. Transystem renders services like procurement, consolidation and transportation of original equipment manufacturer's parts, through milk run operations from various suppliers all over India on a JIT basis, transportation of Complete Built-up Units (CBU) from plant to all dealers in the country and operation of CBU yards, coordination and transportation of Knock Down (KD) parts from port of entry to manufacturing plant, transportation of aftermarket parts to dealers by road and air to Toyota Kirloskar Motors Pvt. Ltd.

Wal-Mart

Wal-Mart is the largest retailer in the United States, with an estimated 20% of the retail grocery and consumables business, as well as the largest toy seller in the US, with an estimated 22% share of the toy market. Wal-Mart also operates in Argentina, Brazil, Canada, Japan, Mexico, Puerto Rico and UK.

Wal-Mart keeps close track of the inventories by extensively adopting vendor-managed inventory to streamline the flow of goods from manufacturer to the store shelf. This results in more turns and therefore fewer inventories.

Wal-Mart is an early adopter of RFID to monitor the movement of stocks in different stages of supply chain. The company keeps tabs on all of its merchandize by outfitting its products with RFID.

Wal-Mart has indicated recently that it is moving towards the aggressive theoretical zero inventory model.

Chordus Inc.

Chordus Inc. has the largest division of office furniture in USA. It has advanced logistics and a model of zero inventory. It has Internet-based system for distribution network with real-time updates and low costs. Chordus determined that only SAP R/3 could accommodate this cutting-edge operational model for its network of 150 dealer-owned franchises in 44 states supported by five nationwide Distribution Centers (DCs) and a fleet of 65 delivery trucks.

Small Scale Cycle Industry Around Ludhiana

In and around Ludhiana, there are many small bicycle units, which are not organized. They have a sharp focus on financial and raw material management enjoying a low employee turnover. They have been practicing zero inventory models which became popular in Japan only much later. Raw material is brought into the unit in the morning, processed during the day and by evening the finished product is passed on to the next unit. Thus, the chain continues till the ultimate finished product is manufactured. In this way, the bicycles used to be produced in Ludhiana at half the production cost of TI Cycles. Even the large manufacturers of cycles, like Hero cycles, Atlas cycles and Avon cycles are reported to maintain only one week's inventory.

Conclusion

Inventory managers are faced with high service-level requirements and many SKUs appreciate the complexity of inventory optimization, as well as the explicit control that is needed over total investment in warehousing, moving and logistics. Inventory optimization can provide both an enormous performance improvement for the supply chain and ongoing continuous improvements over competitors. The company achieves the stability needed to have enough stock to meet unpredictable demands without wasteful allocation of capital. Having the right amount of stock in the right place at the right time improves customer satisfaction, market share and bottom line. Certainly, the organizations that are able to take inventory optimization to the enterprise level will reap greater benefits. Zero inventory may be wishful thinking, but embracing new technologies and processes to manage one's inventory more efficiently could move one much closer to that ideal.

供应链库存优化:零库存方法

对于一个企业来说,在供应链中优化库存管理是至关重要的。增大库存周转和使用最佳库存方法将会减少供应链中的库存成本。以零库存为目标将促进业务流程中有效的库存管理。库存优化方案可以运用库存优化软件很方便的实施。运用RIDF技术,库存可以在没有产品移动、扫描以及人员参与的情况下实时更新。公司必须通过库存策略采取最佳方法去优化操作流程和降低成本结构。

引言

运用供应链规划和最新的软件,企业用尽可能最好的方式管理库存,在不牺牲顾客服务需求的条件下保持库存量最低。零库存思想产生于上世纪80年代。它试图将库存降到最低并通过减少需要仓储及相关费用来提高利润。供应链的概念是,项目从一个阶段流向另一个阶段,在业务流程内外,无间隙融合。系统中的任何库存都是由流程之间的延迟(需求、分配、转接、记录和生产)或者流量的变更引起的。消除/减少库存可用下列方法实现:使各流程相链接,流程间使用相同的吞吐量,流程相互定位并协调流动。最近的先进软件使零库存策略得以执行。

在大品种库存单位(型号)下,库存优化是一个新兴的切实可行的平衡投资和服务水平目标的方法。对比传统的“一次一个”边际库存水平设置,库存优化,同时决定所有的SKU的库存水平和实现整个服务和投资的限制或目标。

库存优化系统提供了一个新的逻辑,用信息系统来驱动系统。为了有效的管理库存,企业也必须优化购买成本,持有成本,运输成本和销售成本。

库存优化的目的是维持最低的库存水平,同时提供最大可能的服务水平。供应链设计和优化是一个库存优化方案,它能帮助公司满足顾客需求的同时平衡供给和运行效率之间的限制。库存优化致力于对在供应链中所应用的风险的不确定性,变异性和减少风险进行建模。

供应链管理系统双语英文判断和选择翻译

1) A supply chain includes only the organizations directly involved in supplying components needed for manufacturing.一个供应链仅包括直接参与提供所需的元件制造业的组织。Answer: FALSE 2) A supply chain consists of all parties involved, directly or indirectly, in fulfilling a customer request.Answer: TRUE 供应链由所有各方,直接或间接参与,满足客户要求。 3) A supply chain could be more accurately described as a supply network or supply web. Answer: TRUE 供应链可以更准确地描述为供应网络。 4) The objective of every supply chain is to maximize the overall value generated. TRUE 每一个供应链的目的是生成的整体价值最大化。 5) The objective of every supply chain is to maximize the value generated for the manufacturing component of the supply chain.Answer: FALSE 每一个供应链的目标是最大化为供应链的制造组件生成价值。 6) Every supply chain must include all 5 stages.Answer: FALSE 每个供应链必须包括所有5 个阶段。 7) The cycle view of a supply chain holds that the processes in a supply chain are divided into a series of activities performed at the interface between successive stages.Answer: TRUE 供应链周期认为供应链流程分为一系列的活动上演在连续阶段之间的接口。 8) The cycle view of a supply chain holds that the processes in a supply chain are divided into 2 categories depending on whether they are initiated in response to or in anticipation of customer orders.Answer: FALSE 供应链周期观点认为,在供应链过程可以分为2 个类别,具体取决于他们是否发起回应或预期客户订单。 9) The push/pull view of a supply chain holds that the processes in a supply chain are divided into 2 categories depending on whether they are initiated in response to or in anticipation of customer orders.Answer: TRUE 供应链推/拉认为,在供应链过程可以分为2 个类别,具体取决于他们是否发起回应或预期客户订单。 10) The push/pull view of a supply chain holds that the processes in a supply chain are divided into a series of activities performed at the interface between successive stages. FALSE 供应链推/拉认为在供应链流程分为一系列的活动上演在连续阶段之间的接口。 11) The objective of the customer arrival process is to maximize the conversion of customer arrivals to customer orders.Answer: TRUE 客户到达过程的目标是最大化客户来港定居人士对客户订单的转换。 12) The objective of the customer arrival process is to ensure that orders are quickly and accurately

库存管理 外文翻译

Floyd D. Hedrick, Library of Congress, Washington, D.C. Editor: Jeannette Budding, Communications Manager National Association of Purchasing Management Inventory management Abstract Inventory management, or inventory control, is an attempt to balance inventory needs and requirements with the need to minimize costs resulting from obtaining and holding inventory. There are several schools of thought that view inventory and its function differently. These will be addressed later, but first we present a foundation to facilitate the reader's understanding of inventory and its function Inventory management is inventory management in short .As an important inventory of liquid assets, its existence is bound to take up a lot of liquidity. In general, inventories of industrial enterprises accounted for about 30% of the total assets of commercial circulation enterprises is even higher, the management of utilization is directly related to the occupation of the level of corporate funds and asset efficiency. Therefore, a business to maintain high profitability, should be attached great importance to inventory management. Inventory management at different levels, the company's average occupancy level of funding is a big difference. Through the implementation of proper inventory management methods to reduce the level of the average amount of funds used to improve the inventory turnover rate and total assets, will ultimately improve the economic efficiency of enterprises. Keyword:Inventory;Management ChapterⅠ Inventory Definition Inventory is a quantity or store of goods that is held for some purpose or use (the term may also be used as a verb, meaning to take inventory or to count all goods held in inventory). Inventory may be kept "in-house," meaning on the premises or nearby for immediate use; or it may be held in a distant warehouse or distribution center for future use. With the exception of firms utilizing just-in-time methods, more often than

营运管理外文文献+中文

An Analysis of Working Capital Management Results Across Industries Greg Filbeck. Schweser Study Program Thomas M. Krueger. University of Wisconsin-La Crosse Abstract Firms are able to reduce financing costs and/or increase the funds available for expansion by minimizing the amount of funds tied up in current assets. We provide insights into the performance of surveyed firms across key components of working capital management by using the CFO magazine’s annual Working Capital Management Survey. We discover that significant differences exist between industries in working capital measures across time. In addition. we discover that these measures for working capital change significantly within industries across time. Introduction The importance of efficient working capital management is indisputable. Working capital is the difference between resources in cash or readily convertible into cash (Current Assets) and organizational commitments for which cash will soon be required (Current Liabilities). The objective of working capital management is to maintain the optimum balance of each of the working capital components. Business viability relies on the ability to effectively manage receivables. inventory. and payables. Firms are able to reduce financing costs and/or increase the funds available for expansion by minimizing the amount of funds tied up in current assets. Much managerial effort is expended in bringing non-optimal levels of current assets and liabilities back toward optimal levels. An optimal level would be one in which a balance is achieved between risk and efficiency. A recent example of business attempting to maximize working capital management is the recurrent attention being given to the application of Six Sigma? methodology. Six Sigma? methodologies help companies measure and ensure quality in all areas of the enterprise. When used to identify and rectify discrepancies. inefficiencies and erroneous transactions in the financial supply chain. Six Sigma? reduces Days Sales Outstanding (DSO). accelerates the payment cycle. improves customer satisfaction and reduces the necessary amount and cost of working capital needs. There appear to be many success stories. including Jennifer Towne’s (2002) report of a 15 percent decrease in days that sales are outstanding. resulting in an increased cash flow of approximately $2 million at Thibodaux Regional Medical Center. Furthermore. bad debts declined from $3.4 million to $600.000. However. Waxer’s (2003) study of multiple firms employing Six Sigma? finds that it is really a “get rich slow” technique with a rate of return hovering in the 1.2 – 4.5 percent range. Even in a business using Six Sigma? methodology. an “optimal” level of working capital management needs to be identified. Even in a business using Six Sigma? methodology. an “optimal” level of working capital management needs to be identified. Industry factors may impact firm

中英文参考文献格式

中文参考文献格式 参考文献(即引文出处)的类型以单字母方式标识: M——专著,C——论文集,N——报纸文章,J——期刊文章,D——学位论文,R——报告,S——标准,P——专利;对于不属于上述的文献类型,采用字母“Z”标识。 参考文献一律置于文末。其格式为: (一)专著 示例 [1] 张志建.严复思想研究[M]. 桂林:广西师范大学出版社,1989. [2] 马克思恩格斯全集:第1卷[M]. 北京:人民出版社,1956. [3] [英]蔼理士.性心理学[M]. 潘光旦译注.北京:商务印书馆,1997. (二)论文集 示例 [1] 伍蠡甫.西方文论选[C]. 上海:上海译文出版社,1979. [2] 别林斯基.论俄国中篇小说和果戈里君的中篇小说[A]. 伍蠡甫.西方文论选:下册[C]. 上海:上海译文出版社,1979. 凡引专著的页码,加圆括号置于文中序号之后。 (三)报纸文章 示例 [1] 李大伦.经济全球化的重要性[N]. 光明日报,1998-12-27,(3) (四)期刊文章 示例 [1] 郭英德.元明文学史观散论[J]. 北京师范大学学报(社会科学版),1995(3). (五)学位论文 示例 [1] 刘伟.汉字不同视觉识别方式的理论和实证研究[D]. 北京:北京师范大学心理系,1998. (六)报告 示例 [1] 白秀水,刘敢,任保平. 西安金融、人才、技术三大要素市场培育与发展研究[R]. 西安:陕西师范大学西北经济发展研究中心,1998. (七)、对论文正文中某一特定内容的进一步解释或补充说明性的注释,置于本页地脚,前面用圈码标识。 参考文献的类型 根据GB3469-83《文献类型与文献载体代码》规定,以单字母标识: M——专著(含古籍中的史、志论著) C——论文集 N——报纸文章 J——期刊文章 D——学位论文 R——研究报告 S——标准 P——专利 A——专著、论文集中的析出文献 Z——其他未说明的文献类型 电子文献类型以双字母作为标识: DB——数据库 CP——计算机程序 EB——电子公告

供应商质量管理文献翻译(外文翻译-中英对照)

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A FIELD STUDY:SMALL MANUFACTURING COMPANIES In this section, the implementation of the proposed Integrated ABC-EVA System at two small manufacturing companies is presented. The managers of the companies wished for their company names to remain anonymous. T herefore, they will be referred to as “Company X” and “Company Y” from here on. Prior to the field study, both companies were using traditional costing systems. The overhead was allocated to product lines based on direct labor hours. In both companies, managers felt that their traditional costing systems were not able to provide reliable cost information. 1 Company X Company X, located in Pittsburgh, Pennsylvania, was a small manufacturing company with approximately 30 employees. Company X’s main products l ines were Overlays、Membranes、Laser、Roll Labels and N’Caps. In the mid 1990’s, a group of investors purchased the company from the previous owner-manager who had retired. At the time of the study, the company was managed by its former vice-president, who was supported by a three-person management group. Investors were primarily concerned with financial performance rather than daily decision-making. The management group was very eager to participate in the field study for two reasons. First, the management was under pressure from their new investors who were not satisfied with the current return from existing product lines; Second, management was trying to identify the most lucrative product line in order to initiate a marketing campaign with the biggest impact on overall profits. 2 Company Y Company Y, also located in Pittsburgh, Pennsylvania, was owned and managed by three owner-managers who bought the company from a large corporation in the mid 1990’s, Company Y employed approximately 40 people. The majority of this compa ny’s business was in the area of manufacturing electrical devices and their main product lines were Motors and Motor Parts、Breakers、and Control Parts. Company Y sold its products in the domestic market as well as abroad. A portion of the company’s output was sold directly to end-users, while the remainder was sold with the help of independent distributors. The management of Company Y was

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