inventorymanagementjust-in-timeandbackflushcosting存货.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 Associated with Goods for Sale与产成品相关的成本 Shortage costs occur when an organization runs out of a particular item for which there is a customer demand. 缺货成本指当顾客对某一特定产品有需求时，而企业却因缺货而无法供应该产品所发生的成本 Quality costs of a product or service is its lack of conformance with customer specification . 产品或服务与顾客的规格缺乏一致性。 Learning Objective 2 Economic-Order-Quantity Decision Model 经济订货量決策模型 「每次应订购多少数量？」是管理存货主要決策之一。 经济订货量決策模型是在一套假设下 ，用以计算最合适的存货订购数量。 经济订货量決策模型最简化的型式是假设只有订购成本与持有成本。 EOQ Decision Model Assumptions 经济订货量決策模型假设 1.The same quantity is ordered at each reorder point. 每次再订货点的订购数量均相同。 2.Demand, ordering costs, carrying costs. The purchase order lead time is also known with certainty. 需求量、订购成本、持有成本及订货提前期均为已確定因素。 EOQ Decision Model Assumptions 经济订货量決策模型假设 3.Purchasing costs per unit are unaffected by the quantity ordered. 每单位购买成本不受订单数量的影响。 4.No shortage costs occur. 无缺货成本。 EOQ Decision Model Assumptions 经济订货量決策模型假设 5. In deciding on the size of a purchase order, managers consider costs of quality only to the extent that these costs affect ordering or carrying costs. 在決定订单的规模，管理当局考虑成 本特性的影响因素，只限于订货成本 及持有成本。 EOQ Decision Model Assumptions 经济订货量決策模型假设 基于经济订货量決策模型假设，在進行EOQ 的分析时，可以忽略购买成本、缺货成本及 质量成本。 EOQ即是让订购成本及持有成本最小化的订购量。 RTC = relevant ordering costs + relevant