《管理会计学》课程电子教案（PPT课件讲稿）Chapter 08 存货管理 Inventory Management

chapter 8 存货管理 Inventory management

CHAPTER 8 存货管理 Inventory Management

Learning objectives To determine the costs of holding inventory To identify the costs associated with a stockout To understand the eoo concept To differentiate the various inventory flow patterns To identify several contemporary approaches to managing inventory To discuss special concerns with inventory management

9-2 Learning Objectives To determine the costs of holding inventory To identify the costs associated with a stockout To understand the EOQ concept To differentiate the various inventory flow patterns To identify several contemporary approaches to managing inventory To discuss special concerns with inventory management

Key Terms ABC analysis ABC分析法 Complementary products补充产品 Cycle(base) Stock周转库存(基本库存) Dead inventory呆滞存货 Economic order quantity(EOQ经济订货批量 Fixed order interval system定期订货系统 Fixed order quantity system定量订货系统 Inventory 存货 Inventory carrying( holding) costs存货持有成本 Inventory flow diagram存货流程图 Inventory shrinkage存货收缩

9-3 Key Terms ABC analysis ABC分析法 Complementary products 补充产品 Cycle(base) Stock 周转库存 (基本库存) Dead inventory 呆滞存货 Economic order quantity(EOQ) 经济订货批量 Fixed order interval system 定期订货系统 Fixed order quantity system 定量订货系统 Inventory 存货 Inventory carrying(holding) costs 存货持有成本 Inventory flow diagram 存货流程图 Inventory shrinkage 存货收缩

Inventory turnover存货周转率 Just-in-time(JIT) approach及时制方法 Nodes物流结点 Pipeline(in- ransit) stock管道库存(在途库存) Reorder( trigger) point(ROP)再订货点 Safety( buffer) stock安全库存缓冲库存) Speculative stock投机性库存 Stockout costs缺货成本 Substitute products替代品 Vendor- managed inventory(wMn供应商管理 存货

9-4 Inventory turnover 存货周转率 Just-in-time(JIT) approach 及时制方法 Nodes 物流结点 Pipeline (in-transit) stock 管道库存 (在途库存) Reorder (trigger) point (ROP) 再订货点 Safety (buffer) stock 安全库存(缓冲库存) Speculative stock 投机性库存 Stockout costs 缺货成本 Substitute products 替代品 Vendor-managed inventory (VMI) 供应商管理 存货

引例:惠普喷墨系列打印机的库存问题 惠普当时主要存在的两个问题。 1.第一个问题是要找出一种好方法,既 能随时满足顾客对各种产品的需求, 又可尽量减少库存; 第二个问题是要在各部门之间,就正MMm 确的库存水平达成一致意见 必须用更少的库去满足顾客的需要

9-5 引例: 惠普喷墨系列打印机的库存问题 1. 第一个问题是要找出一种好方法，既 能随时满足顾客对各种产品的需求， 又可尽量减少库存； 2. 第二个问题是要在各部门之间，就正 确的库存水平达成一致意见。 必须用更少的库存去满足顾客的需要 惠普当时主要存在的两个问题

案例启示 方面,人们设置库存的目的是防止短缺, 这样便占用了企业大量的资金,减少了企业 的利润; 另一方面,库存能保持生产的连续性,缓解 供需矛盾,提高客户满意度,甚至有些时候 库存还有“居奇”的作用,使企业盈利 我们对存货又爱又恨!到底应该保持多少存 货才合理?什么时间进行订货?每次订货量 为多少?

9-6 一方面，人们设置库存的目的是防止短缺， 这样便占用了企业大量的资金，减少了企业 的利润； 另一方面，库存能保持生产的连续性，缓解 供需矛盾，提高客户满意度，甚至有些时候 ，库存还有“居奇”的作用，使企业盈利。 案例启示 我们对存货又爱又恨！到底应该保持多少存 货才合理？什么时间进行订货？每次订货量 为多少？

1.关于存货 about Inventory Inventories are stocks of goods and materials that are maintained for many purposes, the most common being to satisfy normal demand patterns. 存货是为了达到多种目的而维持货物和物料,主 要用于满足正常的需求 如:原材料( raw materials);外购零件( purchased parts);在制品( work-in- process)成品 ( finished- goods;商品( merchandies);机器工具 等备用零件( (spare parts等

9-7 1. 关于存货 about Inventory Inventories are stocks of goods and materials that are maintained for many purposes, the most common being to satisfy normal demand patterns. 存货是为了达到多种目的而维持货物和物料,主 要用于满足正常的需求 如: 原材料(raw materials);外购零件(purchased parts);在制品(work-in-process);产成品 (finished-goods);商品(merchandies);机器工具 等备用零件(spare parts)等

The reasons of holding inventories Act as a buffer between production and selling processes产和销售之间的缓冲 Unexpected changes in customer demand消费者需 求的不确定性 The short life cycle of an increasing number of products. The presence of many competing products in the marketplace. Uncertainty in the quantity and quality of the supply, supplier costs and delivery times.供应数量 和质量供应商的成本和交付时间的不确定性 Delivery Lead Time, Capacity limitations交付提前 期容量限制 - Economies of scale( transportation cost)规模经济

9-8 The reasons of holding inventories – Act as a buffer between production and selling processes 生产和销售之间的缓冲 – Unexpected changes in customer demand消费者需 求的不确定性 The short life cycle of an increasing number of products. The presence of many competing products in the marketplace. – Uncertainty in the quantity and quality of the supply, supplier costs and delivery times. 供应数量 和质量,供应商的成本和交付时间的不确定性 – Delivery Lead Time, Capacity limitations 交付提前 期,容量限制 – Economies of scale (transportation cost) 规模经济

The reasons not holding inventories It is not free!成本 Carrying costs It is risky险 Short ni product OD So. What can you do? It hides(xp, blems隐藏另外的问题 It may not add value to the supply chain 99

9-9 The reasons not holding inventories – It is not free! 成本 Carrying costs – It is risky 风险 Short product life cycles increase risk of product obsolescence – It may not be needed 不需要 Information substitution – It hides other problems 隐藏另外的问题 – It may not add value to the supply chain So, What can you do?

Inventory management Decisions drive other business activities存货决 策是企业活动的起点或驱动器 Different functional areas have different inventory objectives企业不同的职能部门有不 同的存货管理目标 Marketing: higher inventory levels to avoid potential stockout situations Finance: lower inventory levels to minimize the costs accosicated with holding inventory Inventory costs are important to consider存货成 本非常重要

9-10 Inventory management – Decisions drive other business activities 存货决 策是企业活动的起点或驱动器 – Different functional areas have different inventory objectives 企业不同的职能部门有不 同的存货管理目标 Marketing: higher inventory levels to avoid potential stockout situations Finance: lower inventory levels to minimize the costs accosicated with holding inventory ...... – Inventory costs are important to consider存货成 本非常重要