存货管理【外文翻译】.doc

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1、外文翻译inventorymanagementMaterialSource:springlinkAuthor:FloydD.Hedrick“Inventory'tomanysmallbusinessownersisoneofthemorevisibleandtangibleaspectsofdoingbusiness.Rawmaterials,goodsinprocessandfinishedgoodsallrepresentvariousformsofinventory.EachtyperepresentsmoneyTiedupuntiltheinventoryleavesthec

2、ompanyaspurchasedproducts.Likewise,merchandisestocksinaretailstorecontributetoprofitsonlywhentheirsaleputsmoneyintothecashregister.Inaliteralsense,inventoryreferstostocksofanythingnecessarytodobusiness.Thesestocksrepresentalargeportionofthebusinessinvestmentandmustbewellmanagedinordertomaximize

3、profits.Infact,manysmallbusinessescannotabsorbthetypesoflossesarisingfrompoorinventorymanagement.Unlessinventoriesarecontrolled,theyareunreliable,inefficientandcostly・SUCCESSFULINVENTORYMANAGEMENTSuccessfulinventorymanagementinvolvesbalancingthecostsofinventorywiththebenefitsofinventory.Manysma

4、llbusinessownersfailtoappreciatefullythetruecostsofcarryinginventory,whichincludenotonlydirectcostsofstorage,insuranceandtaxes,butalsothecostofmoneytiedupininventory.Thisfinelinebetweenkeepingtoomuchinventoryandnotenoughisnotthemanager^onlyconcern.Othersinclude:Maintainingawideassortmentofstock

5、一butnotspreadingtherapidlymovingonestoothin;Increasinginventoryturnover~butnotsacrificingtheservicelevel;Keepingstocklow~butnotsacrificingserviceorperformance.Obtaininglowerpricesbymakingvolumepurchases~butnotendingupwithslow-movinginventory;andhavinganadequateinventoryonhand~butnotgettingcaugh

6、twithobsoleteitems.Thedegreeofsuccessinaddressingtheseconcernsiseasiertogaugeforsomethanforothers.Forexample,computingtheinventoryturnoverratioisasimplemeasureofmanagerialperformance.Thisvaluegivesaroughguidelinebywhichmanagerscansetgoalsandevaluateperformance,butitmustberealizedthattheturnover

7、ratevarieswiththefunctionofinventory,thetypeofbusinessandhowtheratioiscalculated(whetheronsalesorcostofgoodssold).Averageinventoryturnoverratiosforindividualindustriescanbeobtainedfromtradeassociations.THEPURCHASINGPLANOneofthemos