存货管理【外文翻译】

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1、THEPURCHASINGPLAN外文翻译inventorymanagementMaterialSource:springlinkAuthor:FloydD.Hedrick“Inventory”tomanysmallbusinessownersisoneofthemorevisibleandtangibleaspectsofdoingbusiness.Rawmaterials,goodsinprocessandfinishedgoodsallrepresentvariousformsofinventory.EachtyperepresentsmoneyTiedupunt

2、iltheinventoryleavesthecompanyaspurchasedproducts.Likewise,merchandisestocksinaretailstorecontributetoprofitsonlywhentheirsaleputsmoneyintothecashregister.Inaliteralsense,inventoryreferslostocksofanythingnecessarylodobusiness.Thesestocksrepresentalargeportionofthebusinessinvestmentandmus

3、tbewellmanagedinordertomaximizeprofils.Infacl,manysmallbusinessescannotabsorbthetypesoflossesarisingfrompoorinventorymanagement.Unlessinvenloriesarecontrolled,theyareunreliable,inefficientandcostly.SUCCESSFULINVENTORYMANAGEMENTSuccessfulinventorymanagementinvolvesbalancingthecostsofinven

4、torywiththebenefitsofinventory.Manysmallbusinessownersfailtoappreciatefullythetruecostsofcarryinginventory,whichincludenotonlydirectcostsofstorage,insuranceandtaxes,butalsothecostofmoneytiedupininventory.Thisfinelinebetweenkeepingtoomuchinventoryandnotenoughisnotthemanager'sonlyconcern.O

5、thersinclude:Maintainingawideassortmentofstock••butnotspreadingtherapidlymovingonestoothin:Increasinginventoryturnover-butnotsacrificingtheservicelevel:Keepingslocklow-butnotsacrificingserviceorperformance.Obtaininglowerpricesbymakingvolumepurchases--butnotendingupwithslow-movinginvenlor

6、y:andhavinganadequateinvemoryonhand-butnotgellingcaughtwithobsoleteitems.Thedegreeofsuccessinaddressingtheseconcernsiseasiertogaugeforsomethanforothers.Forexample,computingtheinventoryturnoverratioisasimplemeasureofmanagerialperformance.Thisvaluegivesaroughguidelinebywhichmanagerscansetg

7、oalsandevaluateperformance,butitmustberealizedthattheturnoverratevarieswiththefunctionol'inventory,thetypeofbusinessandhowtheratioiscalculated(whetheronsalesorcostofgoodssold).Averageinventoryturnoverratiosforindividualindustriescanbeobtainedfromtradeassociations.Oneofthe