存货管理【外文翻译】.docx

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

2、ntiltheinventoryleavesthecompanyaspurchasedproducts.Likewise,merchandisestocksinaretailstorecontributetoprofitsonlywhentheirsaleputsmoneyintothecashregister.Inaliteralsense,inventoryreferslostocksofanythingnecessarylodobusiness.Thesestocksrepresentalargeportionofthebusinessinvestmentan

3、dmustbewellmanagedinordertomaximizeprofils.Infacl,manysmallbusinessescannotabsorbthetypesoflossesarisingfrompoorinventorymanagement.Unlessinvenloriesarecontrolled,theyareunreliable,inefficientandcostly.SUCCESSFULINVENTORYMANAGEMENTSuccessfulinventorymanagementinvolvesbalancingthecostso

4、finventorywiththebenefitsofinventory.Manysmallbusinessownersfailtoappreciatefullythetruecostsofcarryinginventory,whichincludenotonlydirectcostsofstorage,insuranceandtaxes,butalsothecostofmoneytiedupininventory.Thisfinelinebetweenkeepingtoomuchinventoryandnotenoughisnotthemanager'sonlyc

5、oncern.Othersinclude:Maintainingawideassortmentofstock••butnotspreadingtherapidlymovingonestoothin:Increasinginventoryturnover-butnotsacrificingtheservicelevel:Keepingslocklow-butnotsacrificingserviceorperformance.Obtaininglowerpricesbymakingvolumepurchases--butnotendingupwithslow-movi

6、nginvenlory:andhavinganadequateinvemoryonhand-butnotgellingcaughtwithobsoleteitems.Thedegreeofsuccessinaddressingtheseconcernsiseasiertogaugeforsomethanforothers.Forexample,computingtheinventoryturnoverratioisasimplemeasureofmanagerialperformance.Thisvaluegivesaroughguidelinebywhichman

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