企业存货管理中的问题和对策外文文献

广东工业大学华立学院本科毕业设计（论文）外文参考文献译文及原文系部会计学系专业会计学年级 08级班级名称 2008级会计（7）班学号 14010807030学生姓名吴智聪2012年 2 月 9 日目录1. 外文译文 (1)2. 外文原文 (5)中小型企业财务管理中存在的问题及其对策中小型企业在中国经济发展中发挥着重要的作用。

统计数据表明，在工商行政管理局登记在册的企业中，中小型企业占了99%，产值和利润分别占总额的60%和40%。

此外，中小型企业所提供了75％的城镇就业机会。

可见其为中国的稳定和经济繁荣作出了重要贡献。

虽然中小型企业在国民经济中占有重要地位，对中国经济发展与社会稳定具有很重大的意义。

但是，中小型企业发展的主要障碍是缺乏有效的财务管理。

本文分析了当前中小型企业财务管理中存在的问题，并就改善中小型企业财务管理提出了相应对策。

1.1 中小型企业的财务管理现状自从21世纪以来，中国的中小型企业的蓬勃发展，在经济增长和社会发展中发挥着非常重要的作用。

据财政部统计数据，直到2005年底，中小型企业总数已超过1000万，占中国企业总数的99%。

中小型企业提供了75％的城镇就业机会，工业企业的总产值、销售收入、实现的利得税和出口额分别占总数的60%、57%、40%和60%，上缴的税收已经接近了国家税收总额的一半。

中小型企业承载着超过75%的技术革新和超过65％的专利发明，他们以其灵活的经营机制和积极创新活动，为经济发展提供了增长的最根本动力。

近年来，中国中小企业的消亡率将近70%，大约有30%的中小型企业存在赤字。

中小型企业应该如何建立现代企业制度，加强财务管理，并科学地进行资本运作以谋求自身的健康发展，是我们密切关注的一个问题。

1.2 中小型企业财务管理中存在的问题⑴财务管理理念滞后，而且方法保守中小型企业由于管理者自身知识水平的限制，使得企业的管理能力和管理质量较低。

他们的管理思想已经不适合现代企业，并且大多数企业领导人缺乏财务管理的理论和方法，忽视了企业资本运作的作用。

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。

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。

企业存货管理存在的问题与对策文献综述xxx 科技学院学生毕业设计（论文）文献综述题目企业存货管理存在的问题及院（系）经济管理学院专业班级会计学本科2006 级学生姓名xxx 学号xxx指导教师（签字）xxx 文献综述要求1.文献综述是要求学生对所进行的课题搜集大量情报资料后综合分析而写出的一种学术论文。

其特点“综”是要求对文献资料进行综合分析、归纳整理，使“述”就是要求对综合整理后的文献进行比较材料更加精练明确、更有逻辑层次；专门的、全面的、深入的、系统的描述和评价。

2.文献综述中引用的中外文资料，内容必须与课题或专业方向紧密相关，理工类不得少于10 篇，其它不少于12 篇。

3.文献综述不少于2000 字。

其所附注释、参考文献格式要求同正文。

文献综述的评阅评阅要求：应根据学校“文献综述要求”，对学生的文献综述内容的相关性、阅读数量以及综述的文字表述情况等作具体的评价。

指导教师的评语：指导教师（签字）年月日xxx 科技学院本科生毕业论文企业存货管理存在的问题及企业存货管理存在的问题及摘要：存货管理是现代企业管理的重要组成部分加强存货管理是保证生产正常进行的物质基础，并能有效地服务于基本生产、技术改造的全过程。

存货管理的好坏已成为衡量企业管理制度是否完善、存货储备是否合理、流动资金占用是否最低的重要标志关键词：存货管理，存货问题，对策随着经济体制改革的深入及市场竞争的不断加剧，原有的企业存货管理方式不论是在管理模式上还是在管理效果上都已经不能满足现今市场经济的要求。

原有的存货管理方式不但存在较大的风险，而且在成本的控制上属于薄弱环节，这对企业的发展造成了很大的负担及限制。

本课题希望能通过对一些存货管理中存在的问题的分析研究，找出加强企业存货管理的对策，以提高企业的存货管理水平及效率。

本人搜集有关存货管理的期刊20 篇，英文文献一篇。

相关文章涉及了存货管理理论和设计体系等。

本人认为经过认真筛选后留下来的12 篇文章中的5 篇文章有助于提高我对课题的深入认识，10 篇文章代表了该领域目前的较高水平，另有一篇英文文献已经基本翻译完毕。

存货管理参考文献国外在国外，存货管理是企业管理中非常重要的一环。

以下是一些关于存货管理的参考文献。

1. "Inventory Control and Management" by Donald Waters这本书是存货管理方面的经典之作。

它涵盖了存货管理的基本原则和技术，包括经济订货量模型、安全库存水平、质量控制、库存网络等方面。

作者通过实际案例和数据为读者提供了自己的观点。

2. "Effective Inventory Management" by Thomas T. Stallkamp本书作者是一位经验丰富的运营管理专家，他根据自己的实践经验，在存货管理领域中提出了很多独到的见解。

书中涵盖了存货管理的各个方面，包括减少库存、物料需求计划、设备维护等。

3. "Inventory Management Explained: A Focus on Forecasting, Lot Sizing, Safety Stock, and Ordering" by David J. Piasecki这本书专注于存货管理中的预测、批量大小、安全库存和订货等方面。

它提供了各种数学模型和公式，帮助读者更好地理解存货管理中的数学思维。

4. "Inventory Management Best Practices" by Steven M. Bragg这本书是一本从实践中总结出来的存货管理指南。

书中提供了大量建议和技巧，帮助企业在存货管理方面实现高效和最大化收益。

5. "World-Class Warehousing and Material Handling" by Edward Frazelle这本书不仅讨论了存货管理方面，还涵盖了物流、材料管理和仓储方面的问题。

它提供了基于实践的解决方案，帮助企业更好地提高存货管理效率。

企业库存管理中英文对照外文翻译文献(文档含英文原文和中文翻译)外文：Zero Inventory ApproachManaging 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 the flow. 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 ‘one-at-a--at-a--at-a-time’ time’ marginal stock levelsetting, 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 thecosts 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;• 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 ModelsHexagon ModelThe 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 people 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 skillsare 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 likedelays 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 c ustomer’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 worldas 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 ModelConsignment 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 PracticesThe 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 InventoryAt 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 InventoryA 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 impactof 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 provideinformation 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 Softwarei2 Inventory Optimizationi2 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 OptimizationOracle 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 demandand supply are in ambiguity. It provides graphic representation of the plan. It calculates cost and risk.MRO SoftwareMRO 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 managementsolutions.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 ExamplesToyota’s Practice in IndiaToyota, 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-MartWal-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 LudhianaIn 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 popularin 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 bicyclesused 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.ConclusionInventory managers are faced with high service-level requirements and many SKUsappreciate 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 takeinventory 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.译文：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。

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。

存货管理是企业运营中一个重要的环节，对于企业的盈利能力、资金周转以及客户满意度都有着重要的影响。

在国内外学者之间，对于存货管理问题的研究也是一个热门的话题。

早在2020年，就有许多外文参考文献对于存货管理问题进行了深入探讨和研究。

接下来，将会介绍几篇在2020年发表的有代表性的外文参考文献，并进行综合分析和比较，以期为国内相关研究提供一定的借鉴和启发。

1. "Inventory management practices and performance of small and medium scale enterprises in Nigeria" (Ojo, A. et al., 2020)这篇文章主要研究了尼日利亚的中小企业的存货管理实践及其对企业绩效的影响。

通过对200家中小企业的调查研究发现，存货管理实践水平较低，存在多样化的问题，而且这些问题对企业的盈利能力产生了负面影响。

对于这方面的问题，研究者也提出了相关的建议，并希望可以引起企业和政府的重视。

2. "Inventory Management and Performance of Small and Medium Enterprises in Kisumu Municipality, Kenya" (Owino, C., 2020)该文研究对象为肯尼亚基苏木市的中小企业，重点分析了存货管理与企业绩效之间的关系。

通过问卷调查和深入访谈，研究发现存货管理水平和企业绩效之间存在显著的正相关关系，而且在中小企业影响下的情况下，存货管理在企业绩效中具有重要作用。

研究者也提出了管理建议，旨在帮助企业提高存货管理水平，提升自身绩效。

3. "The effect of inventory management on firm performance: evidence from the Jua Kali Sector in Nakuru Town, Kenya" (Sirma, K. et al., 2020)该研究以肯尼亚纳库鲁镇的小规模制造业为研究对象，探讨了存货管理对企业绩效的影响。

存货管理研究英文文献Inventory Management Research LiteratureInventory management is a crucial aspect of any business that involves the management of goods or products. This process involves recording, tracking, and updating the level of stock that an organization has. Effective inventory management ensures that a business maintains optimal stock levels, reduces the risk of stockouts, and avoids overstocking, which can lead to the wastage of resources. This article will examine the available research literature that relates to inventory management.Inventory ModelsInventory models refer to mathematical models that are used to determine the optimal order quantity and reorder points in inventory management. There are various types of inventory models, including EOQ (Economic Order Quantity) and the ROP (Reorder Point) model. The EOQ model is used to determine the most efficient order quantity for a particular inventory item, while the ROP model is used to determine the point at which to reorder inventory. Research has shown that organizations that use inventory models have a better chance of reducing their holding costs, improving customer satisfaction, and increasing operational efficiency.Inventory Management SystemsInventory management systems are software programs that help businesses monitor and control their inventory levels. The systems provide real-time data on stock levels, reorder points, and inventory turnover. Research shows that inventorymanagement systems help organizations reduce the risks of stockouts, improve order fulfillment, and reduce inventory costs. Additionally, the systems help organizations optimize their inventory levels, which helps them reduce the amount of capital they need to invest in inventory.Just-In-Time (JIT) Inventory ManagementJust-In-Time (JIT) inventory management is a production strategy that aims to minimize inventory levels by producing products only when needed. This approach enablesorganizations to reduce inventory levels, increaseoperational efficiency, and optimize production processes. Research has shown that JIT inventory management can help organizations reduce their inventory holding costs by up to 30%, improve productivity, and increase customer satisfaction.ABC AnalysisABC analysis is a technique used to categorize inventory items based on their value. The technique divides inventory into three categories: A-items, B-items, and C-items. A-items are high-value items that account for the majority of an organization's inventory value. B-items are medium-value items, while C-items are low-value items that make up thebulk of the inventory. Research shows that ABC analysis helps organizations prioritize their inventory management efforts, reduce inventory holding costs, and optimize inventory levels.ConclusionEffective inventory management is essential for any business that deals with physical products or goods. The available research literature shows that various methodologies, tools, and techniques can help organizations optimize their inventory levels, reduce costs, and improve customer satisfaction. Organizations should consider adoptinginventory management systems, using inventory models, implementing JIT inventory management, and leveraging ABC analysis to optimize their inventory management practices.。

存货管理外文文献存货管理是企业经营中至关重要的环节之一。

合理的存货管理可以帮助企业提高资金利用率、降低库存成本、提升供应链的运作效率。

本文将介绍三篇外文文献，探讨存货管理的相关理论和实践经验。

文献一：Effective Inventory Management: Impact on Cash Flow management and Delivery Performance (Cai and Luo, 2012)这篇文献着重探讨存货管理对于现金流管理和交货绩效的影响。

作者通过实证研究表明，实施有效的存货管理可以显著改善企业的现金流情况和交货绩效。

文章提出了三个主要的存货管理策略：准确的需求预测、合理的库存水平和高效的供应链管理。

在需求预测方面，作者提出了使用先进的预测方法和技术来预测市场需求，减少预测误差和存货积压。

文章还探讨了合理的库存水平的重要性，包括确定安全库存、经济批量和最佳订货点等方面的决策。

在供应链管理方面，作者提出了合作伙伴关系的重要性，建议企业与关键供应商建立紧密的合作关系，提高供应链的可靠性和灵活性。

综上所述，文献一认为，采取有效的存货管理策略可以改善企业的现金流情况和交货绩效，使企业能够更好地应对市场的变化和竞争。

文献二：The Impact of Inventory Management Practices on Financial Performance of Firms: An Empirical Investigation (Chopra et al., 2017)这篇文献旨在研究存货管理实践对企业财务绩效的影响。

作者使用了回归分析方法，研究了存货处理、采购和供应链管理等存货管理实践对企业财务绩效的影响。

研究结果显示，有效的存货处理方法可以显著提高企业的财务绩效，特别是通过减少存货积压和降低库存成本来改善现金流情况。

此外，合理的采购策略和供应链管理也对财务绩效有着积极的影响。