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企业生产所需的原材料及零配件的库存管理,是企业生产经营管理的一个重要组成部分,它直接关系到企业的成本核算和经济效益优劣。因而一直得到发达国家企业界的重视。对我国来说,在改革开放中,如何搞活大中型企业,提高经营管理水平,也应该研究这个问题。一个企业在决定了必须外购的原材料及零配件的种类之后,库存管理所面临的两个主要问题就是:进货数量和进货时间的选择。本文将着重研究最佳进货时间问题,并重点放在订货时点的选择上。一、确定最佳进货时间的目标确定最佳进货时间的目标主要有两个:(1)防止出现由于进货不及时,影响生产和销售的正常进行,(2)避免因为进货太早,增加资金占压,增高仓储费用。上述两个目标最终统一在降低成本提高企业的经济效益上。为了实现这个目标,须要做以下两项工作。
The inventory management of raw materials and spare parts needed for production is an important part of the company’s production and operation management. It is directly related to the company’s cost accounting and economic efficiency. Therefore, it has always been the attention of the business community in developed countries. For our country, in the process of reform and opening up, how to invigorate large and medium-sized enterprises and improve the level of operation and management should also study this issue. After an enterprise decides the types of raw materials and spare parts that must be purchased, the two main problems faced by inventory management are: the quantity of goods purchased and the time of purchase. This article will focus on the issue of the best time to purchase, with an emphasis on the choice of ordering time. First, determine the best time to purchase the goal to determine the best time to purchase the main goals are: (1) to prevent the emergence of the goods due to not timely, affecting the normal production and sales, (2) to avoid the purchase of too early, increase funds Occupied pressure, increased storage costs. The above two goals are ultimately unified in reducing costs and improving the economic efficiency of enterprises. In order to achieve this goal, we must do the following two tasks.