Inventory Management存货管理.ppt

Inventory Management存货管理 Inventory Management 存货管理 制造业 的材料成本通常超过其总制造成本的40%，流通业的存货成本通常更会超过总成本的70% 存货管理涉及到整个公司存货进货进出流程的规划、协调及控制作业。 Learning Objective 1 Costs Associated with Goods for Sale与产成品相关的成本 Purchasing costs include transportation costs. 购买成本指由供应商处取得商品所发生的成本，包括进货运费成本。 Ordering costs include receiving and inspecting the items in the orders. 订货成本包括取得及验收订单项目的成本。 Costs Associated with Goods for Sale与产成品相关的成本 Carrying costs include the opportunity cost of the investment tied up in inventory and the costs associated with storage. 持有成本包括资金因投资于存货而发生的机会成本及与仓储有关的成本 Costs Assoc