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一、引言 ABC分类法是改进物资管理的重要途径之一,近年来在我国的工业企业物资管理工作中得到了广泛的应用。ABC分类的实质是将所有物资按其“重要性”排队,使得管理工作能抓住重点,把握关键。显然,物资的“重要性”应包含多方面的因素,但由于具体计算实现以及其它方面的原因,目前大多ABC分类法的应用中只考虑物资占用金额一项因素。虽然降低占用资金是物资管理的最重要的任务之一,但是其它方面考虑常常也是不可忽略的,特别是对工业企业中的物资管理。
I. INTRODUCTION The ABC classification method is one of the important ways to improve material management. In recent years, it has been widely used in the material management of industrial enterprises in China. The essence of the ABC classification is to queue all materials according to their “importance”, so that management can grasp the key and grasp the key. Obviously, the “importance” of materials should include many factors. However, due to specific calculations and other reasons, most of the current applications of the ABC classification method only consider a factor of the amount of material used. Although reducing the use of funds is one of the most important tasks of material management, other considerations are often not negligible, especially for material management in industrial enterprises.