外文翻译
inventory management
Material Source: spring link Author: 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 MANAGEMENT
Successful 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 of goods 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.
For 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 INVENTORY
To 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 for inventory 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 to
physically 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 the supplier'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 level at 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 MANAGEMENT
In recenl years, two approaches have had a major inipacl on inventory management: Material Requirements Planning (MRP) and Just-In-Time (JIT and
Kanban). 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 and work-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 MANAGEMENT
At 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 request inspection. 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 MANUFACTURERS
If 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：s p r i n g l i n k作者?：F l o y d D. H e d r i c k “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，成为與正的现金资产3字面意义丨:存货是指企业对未来收益的?个投资。这忤投资是企业投资的很大?部分，必须妥善管理,以实现利润最大化。‘K实上，很多小企业+能做到存货的合玴供应，除非库存疳很好地控制，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，饰成本高昂的现象。
成功的存货管理
成功的存货宵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#货的與实成本，企业持有存货的成木，它不仅包括仓储，保险和税收，而且存货期限性损耗也与成木息息相关，钤现仅需要欠心是杏有存货，还必须做好存货的维护措施，保证存货可⑴性：提A存货周转率，同时要保证服务水平和质斌：保持低库存，不能出现供不应求，做到最佳经济批带；作出以较低的价格获得批贺釆购的决策，+滞销庳存；手头丨?.有充足的庳存，似没有呜陈旧的
货物囤积在仓库里。
在解决这些问题的时候，可以利用一?啤比较容易的衡僙方法。例如，计算存货周转率是衡量?个简率的管理业绩。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佔绩效，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木的变化而变化，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11地是使Q身需要的存货与他们提供的存货达到?个平衡点。这过程包拈要到市场丨:购买材料，以确保及旱在适当的时间交货。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W，进而实现不拖延实现买卖双方的交易承诺。
对于零铿商来说，提前规划是非常東要的。因为它们提供出您的物品不断史新，千是当务之急便是制定购买计划，以便及早地购买，不会因米购买到产品出现恐慌而提平购买商品的主要原因是零恷商认为商品在不同时期流要史新，?个季度结束的时候
也就是新?予度的开始时候便是这个史新期。例如，许多零售商的观点为3 W 21日是的奍季结束的日期，6月21 H是叟季的结束的U期和12 W 21日是冬季的结束的日期，在这些日期之后商品需要更替。
公W的采购计划中必须考虑到会计上损耗的存货。亦作出决定?，必须对企业阵存宵所俎考，企业的存货水平是怎样，可以订购多少材料，必须确定多长时间里存货将会延续。例如零售企业必须制定-?个计划，以确保能够满足最多的卑位的订购要求。同样，制造业企业必须制定?个计划，以确保W足够的库存来完成产品的生产。
总之，采购计划要求:当做出承诺后应尽:S:提前去完成;当第一个客户交付时，应当接受；当库存达到最岛时.应及时清理:当重新安排时，应再放置。合理的利用釆购价格、销您和产品交货*4用性来降低成本0
存货控制
为广保持合理的存货，有必耍釆取适当的存货赞制措施，处置不需要的存货。痒存控制是有一些行之有效的方法。从最简单到最复杂的：
吋视控件，是使经理检查以町视方式来确定是帝需要额外的库稃淸单。这个比较适合小企业的库存管理，记录讨能并不需要，只釘在伞部或滞销或资艰物品时需要记录。tickler是使经理柯天亲丨1计数-小部分的厍存，确定?个规定的期限每月进行盘点。点击表控件是使经理记录每天的库存，打印定期库存爾:，这些信息被用来作为订货的依据。存根控制是(零售商使)IJ)使管理者能保留部分票面的价格时将货物出售，经理讨以使j|j存报记录已售出的货物，均是如此。
随着业务的增长，可能会发观需要史复杂和技水性的库存控制。丨丨甜使川的计算机系统，使控制庳柘史町行。比起以前任何时候，小企业现在都通过计算机服务机构而广泛存在并且不断降低成木。通常情况K.系统的发屣为这样以计鋅机为基础的企业加强了会计功能而且计费程序也吋以在计箅机上进行处理。
销售点终端机是每个项H信息传递给使⑴名而出售的机器。经刑.可以接收信息、打印信息、定期进行检查。
离线的销售点的终端机可直接与供应商的计算机相连,Q动与其他货物的买方交流信息。
最后’終:存控制方法是山?个外部机构提供。制造商的代表定期访问人沏芩售商、采)1】存货计数和写入，甫新排序。不需要的商品将从库存屮删除并将通过-个预先确定、授权的程序返回到给制造商。
丨:述的方法卞要丨J地是确定的订购和采购的每个货物每年最少的费川。
其中两个最主要的指标是:订购数最，也就是大小和订单的频率。订货点，即最低库存水平的额外数麗订购。
经济订货量（EOQ)是?种广泛使川的公式计算方法，计算的是最低年订货飛和库存成本。计箅EOQ需耍考虑到讣箏成本，甸年的销售:％，携带单位成本以及库存成本。很多书在管理实践中都详
细的介绍了该模.型。
存货管理的发展
近年来，两种新的存货方法物料需求计划(MRP)和Just-In-Time (JIT和肴板)对库存管理方式产生了栗大影响。主要针对购买者与供应商之间的交易中，买卖双方对存货的要求随时改变，造成
的时间差和功能差。
物料需求计划，基木I?.是?个信息系统，其屮销售货接转换成内部调拨，再进行出售。材料的需求更加紧密，从而减少存货，使交货时间变得更短，可预测。物料需求计划被设计用T制造业庳
存管理信息处理,它解决了如何实现制造业库存宵现II标一在正确的时间按正确的数M:得到所需
的物料这难题。MRP是当今众所周知的ERP的雒形，MRP与ERP的庳存管理思想又源丁?制造业基
本方程。MRP系统对小公司比较实用。
MRP是-?种以计算机为基础而编制实行屯产控制的系统,它+仅是种新的计划筲理方法，而兄也是? ?种新的组织生产方式。MRP的出观和发展，引起丫生产
管理理论和实践的变革。MRP是根椐总生产进度计划屮规定的最终产品的交货H期，
规定必须完成各项作业的时间,编制所脊较低紀次零部件的生产进度计划，对外计
划各种零部件的采购时间与数常，对内确定生产部门应进行加工生产的时间和数罱。
一D作业不能按计划完成时，MRP系统可以对采购和也产进度的时间和数句:加以调
粮，使ft项作业的优先顺序符合实际情况。
JIT(JustlnTime)意为准时,也有译为精练管理。JIT不仅是-?神旨在降低库存，
消除整个卞.产过程中的浪费，优化利m企业资源，伞面提高企业生产率的铃理哲
学，而且是-种先进的生产组织方式，它?环扣?环，不允许有任何?个环节挡道。JIT
对浪费的解释与我们通常意义上讲的浪费不同，它认为凡是不增加价值的任何活动
都是浪费，如搬运、厍存、质常检查等，或者说凡是超出增加产品价位所必须的绝
对s少的物料、机器和人力资源的部分都是浪费。苓库存和零缺陷是JIT生产追求
的II标。JIT认为，-个企业屮所有的活动只有当需耍进行的时候才进行，才不致
r?造成浪费，它认为存货是万恶之源，存货将许多矛盾掩盖起来，使问题不被发现
而得不到及时解决
更好的库存管理诀窍
在交货时:计数验证，确保收到的货物与回单上一致并在冋单上--列出: 仔细检査
收到货物的损坏情况,如果是可见的损坏、注意它在送达的回单上列明并签好负责人的
姓名盖好公句印章；而如果在交货后，打幵所以货物检查时，发现商品损坏，首先保
留己损坏的货物，所有损坏的材料必须在收到的时候现场清点3然后诺报彳1;?损坏和
请求检查承运人。最c?确认并调用，这小'是强制性，们它是一种用来保护自己方法。
承运人检查损坏的物品：所有遭到破坏并在接收的区域屮的货物是一些已损坏的
山承运人接收区域的货物。承运人检查c?并准备在签名之前，诮仔细阅读的损坏报饩。
检查后保留已损坏的材料，损坏的材料不灰使川或山承运人未经许可而处置。托运人即供应商未经书面授权不得返冋己损坏的项目。
为制造商提供提示
如果你是在招投标业务，规范起到非常甫要的作丨丨〗。在写作规范方面以下内容应予以考虑:不要求功能或质最不适合的项n，任何测试包括完整的描述要执行的。添加可选项h包括程序。描述清楚项hi的质麗。
下面的措施町以帮助你iv省金钱。当庳存盘点时：用费)丨】较少的材料锊代昂贵的材料不损害材料要求的品质;改进质最或规格:开发新的供应来源;史多地使用散装货物；由丁?数M储蒂贵人，通过经济盯货批贵公式的考虑;通过个单位价格即单价来谈判减少成本：丨’丨动制造或购买的研究：新的采购技术的成用。
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
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
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
互利共赢的供应商质量控制 前言 近年来，随着对供应链的重视，供应商管理正逐渐成为企业和学术界的关注对象，IS0９000族标准以及QS 9０00标准都对供应商的管理提出了相应的要求，与供应商管理有关的研究成果正逐渐增多，一些软件巨头也推出了供应商关系管理的软件，但是在这些研究成果和应用软件中，涉及到的供应商质量控制的内容只是一些最基本的要求，而供应商质量控制恰恰是供应商管理的最基本、最重要的内容。另一方而，质量管理界对质量控制的研究取得了大量的成果，遗憾的是这些成果大多依然局限于企业的内部控制，仅仅研究从企业内部各环节如何改善产品的质量，而基于供应链的角度来研究质量控制的成果尚不多见。因此，系统地研究经济全球化形势下供应商质量控制的理论与方法，将有助于推动我国企业产品质量的快速提高和供应链竞争优势的形成与巩固。 1、质量与企业共存 质量一直是一个随着时代的变化而不断变化的概念,人们对质量的认识也往往因关注点不同而有所不同。如，早在1908年，通用汽车公司的工程师们在皇家汽车俱乐部会员们的面前拆解了3辆凯迪拉克轿车，并把这些零件混在一起,而后从中选择零件重新组装成车，然后驾车绝尘而去。这令在场的会员极为震惊，认为凯迪拉克车质量之高令人惊叹。显然在当时，汽车零件具有互换性是一种了不起的质量特性,这也是福特公司的Ｎ型车和T型车取得辉煌成功的重要原因.时至今日，即使农用三轮车的零部件也具有极高的互换性，零部件的标准化和互换性已经是理所当然的事情，不再是吸引顾客的重要质量特性.可见质量的内涵是不断变化的.那么究竟什么是质量呢？ （１)市场竟争就是企业间对“顾客”的争夺，在日益激烈的“顾客"争夺战中，质量、价格、交付（交付日期、方式和手段）和服务是企业常用的四个法宝，其中质量是根本，离开质量其他三项将变得毫无意义，因此可以说质量己成为市场竞争的焦点.它反映了产品是否能够反映顾客需求、能否满足顾客需求，从面决定了产品的市场前途。有鉴于此，质量己成为一项全球性运动,世界上所有优秀企业无一不把质量作为企业战略的关键内容，从战略的角度来规划质量。 （2）对于企业经营者来说,认识到质量对企业的重要意义只是经营企业的第一步,重要的是如何利用科学的方法来保证产品和服务的质量，使顾客满意，来保证过程和工作的质量来获互利共炭的供应商质量控制得良好的业绩。 众所周知,企业管理是社会生产力发展到一定程度的历史产物,质量管理作为企业管理的组成部分,同样也是社会发展的客观要求，特别是顾客处于主导地位的今天,要使顾客满意，就必须有过硬的产品质量和服务质量，这就要求企业积极推行先进的质量管理理论与方法，不断进行质量管理创新. ２、企业与供应商质量控制 随着生产社会化的不断发展，企业的生产活动分工越来越细,专业化程度越来越强，促使生产技术水平越来越高,产品质量得到大幅度改善。通常，某一产品不可能由一个企业从最初的原材料开始加工直至形成顾客最终使用的产品，往往是通过多个企业分工协作来完成.另外，先进生产方式的广泛应用,如准时生产、敏捷制造、零库存等，使企业与供应商的关系愈加紧密，企业与供应商的关系也由单纯的买卖关系向互利共底的合作关系演变。 ISO 900０族标准自1987年诞生以来受到了世界各国的一致追捧,全球约５0多万家企业通过ISO90０1质量管理体系认证足以说明这套管理标准在引领国际管理潮流方面的巨大成功。在备受企业欢迎的新版标准ＩSO9000：2０00中，互利的供应商关系被作为八项质量管理原则之一，充分体现了供应商关系管理在企业经营实践中的作用和价值。企业要贯彻这一原则,就必须
本科毕业论文（设计） 外文翻译 原文： Multi-echelon inventory management in supply chains Historically, the echelons of the supply chain, warehouse, distributors, retailers, etc., have been managed independently, buffered by large inventories. 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 inventory, these firms must use multi-echelon inventory management interactively, while reducing operating costs and improving customer service. Supply chain management (SCM) is an integrative approach for planning and control of materials and information flows with suppliers and customers, as well as between different functions within a company. This area has drawn considerable attention in recent years and is seen as a tool that provides competitive power .SCM is a set of approaches to integrate suppliers, manufacturers, warehouses, and stores efficiently, so that merchandise is produced and distributed at right quantities, to the right locations and at the right time, in order to minimize system-wide costs while satisfying service-level requirements .So the supply chain consists of various members or stages. A supply chain is a dynamic, stochastic, and complex system that might involve hundreds of participants. Inventory usually represents from 20 to 60 per cent of the total assets of manufacturing firms. Therefore, inventory management policies prove critical in determining the profit of such firms. Inventory management is, to a greater extent, relevant when a whole supply chain (SC), namely a network of procurement, transformation, and delivering firms, is considered. Inventory management is indeed a major issue in SCM, i.e. an approach that addresses SC issues under an integrated perspective.
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管理原则 也许在那些关于管理者这门学科的书中有许多关于管理的定义。许多定义是相对扼要和简单化的。一位早期的学者将它定义为“清楚地知道你想让人们去做什么，然后看着他们以最好最廉价的方式去完成它”。管理实际上是一个非常复杂的过程——远远比那些定义让我们知道的要复杂得多。因此，我们要建立一种管理的定义，从而能更好地了解这过程的实质。 管理是在一定的环境条件下通过对人员技术和资金等资源的利用和协调去设立和完成某一个组织目标的过程。这个过程有若干个核心包括计划和决策，组织，人员，领导，管理和控制。所有从事于这些工作的负责人在更大或更小的程度上都依赖于他们所承担的特殊的责任。当谈论管理的定义时，我们不应该忽略管理的原则。 管理的最基本原则在文明诞生时就存在了。当人们第一次开始群居生活和首次提高他们的生活质量时它就存在了。2500年前，巴比伦国王尼布甲尼撒二世决定把他的沙漠王国变成绿洲去取悦他的妻子。在公元前6世纪，尼布甲尼撒二世耗尽了国家财政部的金钱，雇佣劳动者和技术人员利用有限的资源建造一个宫殿，建造了完善的管网系统，把当地河流的水输送到皇宫里。当工程完成后，他在平台上种植漂亮稀有的花草树木。巴比伦的空中花园改变了这座城市。 尼布甲尼撒二世制定了一个目标。他要把沙漠中的主要城市变成绿洲。他利用和协调人员，技术和金钱去完成这一目标。他从王室金库中获得的资金去雇佣民工和技师并从附近地区购买材料。他在这种只能提供原始水管装置，建筑技术以及只能从茫茫沙漠中取得有限的材料的环境下完成了目标。最终，每个人在这个工程商所付出的努力创造了世界七大奇观之一。 2500年前，人们完成某项巨大的任务所运用的管理过程与如今运用的基本原理相似，管理者在执行这个过程是将它分成了5个部分。 这篇文章的主旨在于表达有关管理过程的一些观点和如何将它运用到我们所面临的不同的情况中去。你们所要学习的管理原则是指指导管理者的宗旨，原则或者是组织规范。他们会提供一个行动框架，为了有效的使用他们，一个人必须培养和使用技能的决策。理智决策是识别某个问题或机会，找到可行的方法去处理它并选择最好的方法的过程。因此，决策是最重要的管理活动。管理者必须决定去实施管理的每个功能以及每种情况所需要采取的相应的原则。 在这一点上，我们对于管理必须有两点最基本的理解。首先，在特定的环境下运用各种资源设立完成目标。第二，为了确保组织的成功，组织者必须满足他的技术要求，行政要求和责任制度。尽管这听起来很简单，但这两个原则却经过了几个世纪的发展才形成的。之后将要提到的所有原则都是随着时间的推移从各种来源中汲取的。一些原则来源于各人的直觉，然而其他的则反映了组织中那些成功企业家，著名商业巨子或者是富有创新精神的工作者的经验。直到十九世纪，直觉和经验仍是管理原则的基本来源 尽管本能和直觉曾经是商业管理的基础，但现在创业者创立新的企业经常以他们的直觉进行管理。在十九世纪70年代至80年代的电脑产业中，对技术很精通，但对管理知之甚少的企业家成立了数以百计的硬件和软件公司，一些存活下来，更多的则不是。许多公司开始发展得好是得益于创
淮阴工学院 毕业设计(论文)外文资料翻译 系（院）：江淮学院 专业：会计学 姓名：孙露铭 学号：3082113127 外文出处：The American Society of Mechanical (用外文写)Engineers Agency，2007:27-33 附件： 1.外文资料翻译译文；2.外文原文。
附件1：外文资料翻译译文 供应链下的多级存货管理 从历史上看，多级供应链、仓库、分销商、零售商等，已经通过大量的库存缓冲被独立管理。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，降低库存，这些企业必须交互使用多级库存管理，同时降低运营成本，改善客户服务。 因各种不同的原因，存货以不同形式存在在供应链中。在整个供应链中，存货管理失衡，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存货积压，使收入减少，运输效率降低，扰乱了库存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库存政策，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。 多级供应链中的库存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库存进行协调安排。有许多因素使成功的库存管理变得复杂，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存货管理得最优。 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
外文翻译 原文 Supply chain management for agricultural products Resource: MBA (IT), IIIT Allahabad Pulastya Roy Agriculture is a significant sector of most of the economy of world. Agriculture derives its importance from the fact that it provides any a country self reliance in terms of food for their people, providing huge direct and indirect employment and more over huge revenue by export of surplus food grain. Agriculture is backbone of the economy and infrastructure for many countries like India, Brazil and others. Due to technical advancement, improved irrigation system and several other reasons production in agriculture has increased several folds. To meet this increased production and business in agriculture sector an equally reliable supply chain support is imperative. Supply chain is basically-“a set of processes functioning synergistically to satisfy a customer’s demand”. Any supply chain trades off between two main attributes of supply chain, “Efficiency and Responsiveness”. Any supply chain is adopted or designed keeping only this two attributes in mind because it defines about which kind of customer the supply chain wants to cater and what is the scale of “return on investment” is being planned for. Agricultural industry uses bo th kind of supply chain as per the need. Designing supply chain for agricultural products: Most of the produce in agriculture can not be sold directly; as per their mode of consumption they can be categorized as follows.There are some products which are not highly perishable like cereals but needed to be processed like- rice is polished, and wheat has to be husked.Some products are highly perishable so they must be sent to market very fast or otherwise needed to be processed and packaged well. For designing a supply chain for any Agriculture product, it’s important to know which kind of agriculture products is that, and accordingly a responsive or efficient supply chain is designed. Supply chain for non perishable items: Most all the cereals like Wheat, Rice, Maize etc. and some vegetables like
淮阴工学院 毕业设计(论文)外文资料翻译系（院） ：江淮学院 专业： 会计学 姓名： 孙露铭 学号： 外文出处：(用外文写) 3082113127 The American Society of Mechanical Engineers Agency，2007:27-33 附件： 1.外文资料翻译译文； 2.外文原文。
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附件1：外文资料翻译译文 供应链下的多级存货管理 从历史上看，多级供应链、仓库、分销商、零售商等，已经通过大量的库存缓冲被独立管理。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，降低库存，这些企业必须交互使用多级库存管理，同时降低运营成本，改善客户服务。 因各种不同的原因，存货以不同形式存在在供应链中。在整个供应链中，存货管理失衡，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存货积压，使收入减少，运输效率降低，扰乱了库存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库存政策，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。 多级供应链中的库存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库存进行协调安排。有许多因素使成功的库存管理变得复杂，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存货管理得最优。 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，存货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库存系统。某一库存节点的级库存等于这个库存节点上的所有库
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
库存控制方法的文献综述 专业：物流管理 班级：1552 学号： 姓名： 摘要：在保证企业生产、经营需求的前提下，使库存量经常保持在合理的水平上；掌握库存量动态，适时、适量提出订货，避免超储或缺货；减少库存空间占用，降低库存总费用；控制库存资金占用，加速资金周转。本文参考了相关文献，总结了一系列物流库存控制方法，开展进一步研究。 关键词：库存量、控制方法 一、前言 库存量过大所产生的问题：增加仓库面积和库存保管费用，从而提高了产品成本；占用大量的流动资金，造成资金呆滞，既加重了货款利息等负担，又会影响资金的时间价值和机会收益；造成产成品和原材料的有形损耗和无形损耗；造成企业资源的大量闲置，影响其合理配置和优化；掩盖了企业生产、经营全过程的各种矛盾和问题，不利于企业提高管理水平。 库存量过小所产生的问题：造成服务水平的下降，影响销售利润和企业信誉；造成生产系统原材料或其他物料供应不足，影响生产过程的正常进行；使订货间隔期缩短，订货次数增加，使订货（生产）成本提高；影响生产过程的均衡性和装配时的成套性。
二、正文 目前，在库存管理中常用的方法有两种类型，一种是传统的库存管理方法，另一种是现代的库存管理方法。对于传统的库存管理方法，主要有定量订购与定期订购方法、ABC库存控制方法和经济订货批量等。对于现代库存控制方法，主要有MRP与MRPn库存控制方法、企业资源计划(ERP)和及时生产(JIT)库存控制方法等。 （一）、定量订货法 定量订货法是指当库存量下降到预定的最低库存量（订货点）时，按规定进行订货补充的一种库存控制方法。当库存量下降到订货点时，即按预先确定的订货量发出订单，经过订货期、交货周期，库存量继续下降，到达安全库存量时，收到订货，库存水平回升。采用定量订货方式必须预先确定订货点和订货量（见图1）。图1 定量定货法原理 其中：Q——批量或订货量，T——周转期，S——安全库存 1. 订货点的确定 通常订货点的确定主要取决于需求率和订货交货周期这两个因素。在需求为固定、均匀和订货交货期不变的情况下，订货点由以下公式确定： 订货点 = 平均交货期全年需求量 / 365 + 安全库存量（1）