欢迎来到天天文库
浏览记录
ID:20491023
大小:75.50 KB
页数:13页
时间:2018-10-12
《存货管理外文翻译(可编辑)》由会员上传分享,免费在线阅读,更多相关内容在工程资料-天天文库。
1、存货管理外文翻译(可编辑)存货管理外文翻译外文翻译inventorymanagementMaterialSource:springlinkAuthor:EloydI).Hedrick“Inventory”tomanysmallbusinessownersisoneofthemorevisibleandtangibleaspectsofdoingbusiness.Rawmaterials,goodsinprocessandfinishedgoodsallrepresentvariousformsof
2、inventory.EachtyperepresentsmoneyTiedupuntiltheinventoryleavesthecompanyaspurchasedproducts.Likewise,merchandisestocksinaretailstorecontributetoprofitsonlywhentheirsaleputsmoneyintothecashregister.Inaliteralsense,inventoryreferstostocksofanythingneces
3、sarytodobusiness.Thesestocksrepresentalargeportionofthebusinessinvestmentandmustbewellmanagedinordertoimizeprofits.Infact,manysmallbusinessescannotabsorbthetypesoflossesarisingfrompoorinventorymanagement.Unlessinventoriesarecontrolled,theyareunreliabl
4、e,inefficientandcostlySUCCESSFULINVENTORYMANAGEMENTSuccessfulinventorymanagementinvolvesbalancingthecostsofinventorywiththebenefitsofinventory.Manysmallbusinessownersfailtoappreciatefullythetruecostsofcarryinginventory,whichincludenotonlydirectcostsof
5、storage,insuranceandtaxes,butalsothecostofmoneytiedupininventory.Thisfinelinebetweenkeepingtoomuchinventoryandnotenoughisnotthemanager’sonlyconcern.Othersinclude:Maintainingawideassortmentofstock—butnotspreadingtherapidlymovingonestoothin;Increasingin
6、ventoryturnover—butnotsacrificingtheservicelevel;Keepingstocklow—butnotsacrificingserviceorperformance.Obtaininglowerpricesbymakingvolumepurchases—butnotendingupwithslow-movinginventory;andhavinganadequateinventoryonhand—butnotgettingcaughtwithobsolet
7、eitemsThedegreeofsuccessinaddressingtheseconcernsiseasiertogaugeforsomethanforothers.Forexample,computingtheinventoryturnoverratioisasimplemeasureofmanagerialperformance.Thisvaluegivesaroughguidelinebywhichmanagerscansetgoalsandevaluateperformance,but
8、itmustberealizedthattheturnoverratevarieswiththefunctionofinventory,thetypeofbusinessandhowtheratioiscalculatedwhetheronsalesorcostofgoodssold.AverageinventoryturnoverratiosforindividualindustriescanbeobtainedfromtradeassociationsTHEPURCHASING
此文档下载收益归作者所有