低值易耗品论文

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1、学号：09204907天津商业大学宝德学院外文文献谈企业低值易耗品的管理的方法-以菏泽飞庆金属材料有限公司为例onCertainEnterpriseLowValueConsumptionManagementMethod-TakeHezeFeiqingMetalMaterialsCo.,Ltd.AsanExample系:国际工商管理系专业：会计学班级:会计0909学生姓名:卢环指导教师:孙毅2013年4月7onCertainEnterpriseLowValueConsumptionGoods-TakeHezeFeiq

2、ingMetalMaterialsCo.,Ltd.AsanExampleLow-valueconsumptiongoodsmanagementistheprocessofefficientlyoverseeingtheconstantflowofunitsintoandoutofanexistingLow-valueconsumptiongoods.ThisprocessusuallyinvolvescontrollingthetransferinofunitsinordertopreventtheLow-valu

3、econsumptiongoodsfrombecomingtoohigh,ordwindlingtolevelsthatcouldputtheoperationofthecompanyintojeopardy.CompetentLow-valueconsumptiongoodsmanagementalsoseekstocontrolthecostsassociatedwiththeLow-valueconsumptiongoods,bothfromtheperspectiveofthetotalvalueofthe

4、goodsincludedandthetaxburdengeneratedbythecumulativevalueoftheLow-valueconsumptiongoods.BalancingthevarioustasksofLow-valueconsumptiongoodsmanagementmeanspayingattentiontothreekeyaspectsofanyLow-valueconsumptiongoods.Thefirstaspecthastodowithtime.Intermsofmate

5、rialsacquiredforinclusioninthetotalLow-valueconsumptiongoods,thismeansunderstandinghowlongittakesforasuppliertoprocessanorderandexecuteadelivery.Low-valueconsumptiongoodsmanagementalsodemandsthatasolidunderstandingofhowlongitwilltakeforthosematerialstotransfer

6、outoftheLow-valueconsumptiongoodsbeestablished.Knowingthesetwoimportantleadtimesmakesitpossibletoknowwhentoplaceanorderandhowmanyunitsmustbeorderedtokeepproductionrunningsmoothly.CalculatingwhatisknownasbufferstockisalsokeytoeffectiveLow-valueconsumptiongoodsm

7、anagement.Essentially,bufferstockisadditionalunitsaboveandbeyondtheminimumnumberrequiredtomaintainproductionlevels.Forexample,themanagermaydeterminethatitwouldbeagoodideatokeeponeortwoextraunitsofagivenmachinepartonhand,justincaseanemergencysituationarisesoron

8、eoftheunitsprovestobedefectiveonceinstalled.CreatingthiscushionorbufferhelpstominimizethechanceforproductiontobeinterruptedduetoalackofessentialpartsintheoperationsupplyLow-valueco