摘 要
随着社会经济的不断发展,科学技术水平的不断提高,企业也在不断地追求自身利润最大化。企业不单单从生产、销售方面去追求成本最低,而且开始从其他方面去追求利润。其中,企业的原材料的库存成本占了企业总成本的大量资金,降低库存成本是企业效益最大化的一个有效途径,所以库存控制越来越受到企业的重视。
本文从库存控制的理论出发,根据杭州市飞腾针纺有限公司库存控制的发展现状,揭示出该企业库存控制存在的问题,运用经济订货批量模型结合供应商管理库存对该公司的原材料库存进行分析和计算,得出该企业的库存控制实施结果。
最后,把模型推广到制造业实施,提出一些实施的注意事项。 关键词:库存控制;经济批量;供应商;效益
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Abstract
With the development of social economy and accelerating improvement of technology, enterprises all try to maximize their benefit.They not only obtain the lowest cost from production and sales, but also looking for better ways to increase their profitability.Raw materials inventory cost makes up big amout of total cost, reducing inventory cost is one of efficient ways to maximize benefit. Enterprises begin to pay more attention on inventory control.
Under the inventory control theory, this paper reveals the present situation of inventory control problems of hangzhou feiteng textile Co. LTD. The author analyzes and calculates the raw mateiral inbentory by combining vendor managed inventory with economic order quantity (EOQ)model, and concludes the implement results.
Finally, the model is applied to manufacturing industries, and puts forward some points for attention.
Keywords: Inventory Control; Economic batch; Supplier; benefit
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目 录
1 库存控制理论......................................................................................................... 1
1.1库存控制的内涵 ........................................................................................... 1
1.1.1 库存控制的概念 ............................................................................... 1 1.1.2 库存控制的研究内容 ....................................................................... 2 1.2 库存控制方法 .............................................................................................. 2 1.3 库存控制方法分析 ...................................................................................... 3 2 杭州市飞腾针纺有限公司库存控制现状分析..................................................... 4
2.1 飞腾针纺有限公司基本情况 ...................................................................... 4 2.2 飞腾针纺有限公司库存控制现状 .............................................................. 4
2.2.1 飞腾针纺有限公司库存现状 ........................................................... 4 2.2.2 飞腾公司库存控制存在的问题 ....................................................... 5
3杭州市飞腾针纺有限公司实施EOQ-VMI策略 .................................................. 8
3.1 实施EOQ ...................................................................................................... 8
3.1.1 EOQ的内涵 ...................................................................................... 8 3.1.2 确定订货批量和订货周期 ............................................................... 8 3.2 实施EOQ-VMI ........................................................................................... 10
3.2.1 实施VMI ........................................................................................ 10 3.2.2 实施EOQ-VMI .............................................................................. 11
4 杭州市飞腾针纺有限公司实施EOQ-VMI的效益分析 ................................... 14
4.1 企业的成本降低 ........................................................................................ 14 4.2 企业与供应商合作共赢 ............................................................................ 14 4.3 企业客户服务水平提高 ............................................................................ 15 5 制造业实施EOQ-VMI的注意事项 ................................................................... 16
5.1 供应商管理库存方法实施 ........................................................................ 16 5.2 不断完善实施流程 .................................................................................... 17 结 论....................................................................................................................... 18 参考文献................................................................................................................... 19
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