基于TOC的煤炭企业库存控制研究

在分析库存控制相关理论的基础上,对当前煤炭企业库存现状进行了分析,提出了库存产生的原因,并对煤炭企业库存的影响因素进行了分析。接着,从煤炭企业库存存在的问题出发,利用约束理论找出影响当前煤炭企业库存的瓶颈,针对问题的根源,制定了解决问题的方案。     

基于TOC的煤炭企业库存控制研究

在分析库存控制相关理论的基础上,对当前煤炭企业库存现状进行了分析,提出了库存产生的原因,并对煤炭企业库存的影响因素进行了分析.接着,从煤炭企业库存存在的问题出发,利用约束理论找出影响当前煤炭企业库存的瓶颈,针对问题的根源,制定了解决问题的方案.     

我国服装企业库存问题刍议

文中针对服装企业特点,分析了服装库存利弊和库存问题产生的原因,提出了解决我国服装企业库存问题的对策和建议。     

新建企业库存管理存在问题与控制方案研究

文章分析了新建企业库存管理中存在的问题及其产生原因,对如何科学地构建库存管理体系,有效地进行库存控制,从理论和实践上进行了介绍。     

企业库存股份的会计处理分析

库存股是指企业持有的自身股票。本文主要讨论了企业保有库存股的原因和法律规定,并对不同情况下库存股的会计处理进行了分析。     

库存物资期末余额异常问题及对策

财务稽查和审计工作实践中,发现一些被审核单位库存物资期末余额异常的现象比较普遍。此现象必然引起企业资产、负债和损益的核算差异,导致企业会计信息失真。库存物资期末余额异常现象的种类及其产生原因企业的库存物资可按用途分为库存材料和库存商品     

浅析我国休闲服装企业库存问题

随着休闲文化的风靡,休闲装成为了都市生活的潮流。但是我国休闲服装企业库存问题比较普遍而且严重。本文分析了导致休闲服装企业库存问题的主要原因,并提出解决我国服装企业库存问题的方法—联合库存管理策略。     

供给侧改革背景下重庆市房地产去库存研究

本文通过实证分析与理论分析相结合的方法,分析了重庆市房地产库存的现状,在此基础上基于统计资料运用博弈论分析了重庆市房地产库存的原因,并提出了去库存的建议.以期为当前的供给侧改革提供理论和实践的建议.     

天然气管道运输企业的库存管理优化

本文分析了天然气管道运输企业持有库存的原因、库存管理的现状和存在的问题,明确了管输企业在进行库存管理时应遵循的原则,从制度化建设、仓库选址、专业库存管理人员的配备、岗位责任制的落实、ABC管理法的利用和库存管理系统的建立6个方面,提出了库存管理的措施。     

企业库存股份的会计处理分析

库存股是指企业持有的自身股票。本文主要讨论了企业保有库存股的原因及相关法律规定，并对不同情况下库存股的会计处理进行了分析。     

Inventory behavior with permanent sales shocks

Empirically, ADF tests fail to reject the null hypothesis that sales are I(1). We build a model of inventory behavior that incorporates permanent sales shocks. Analytically, the model with I(1) sales implies that the variance ratio (of log production to log sales) is one in the long run, regardless of the strength of production smoothing, stockout avoidance, or cost shocks, but that, at business cycle horizons, the conditional variance ratio (conditional on past production and sales) is greater than one. We explain – analytically, using our model, and intuitively – four traditional inventory puzzles and three puzzles about inventories and monetary policy.     

存货购销中最优期权合约交易量研究

在分析利用期权合约规避价格波动风险的原理的基础上,分别给出存货购销两个环节中可以运用的期权策略,然后利用均值方差模型计算使投资组合达到效用最大化时所对应的最优期权合约交易量及其对经营利润的影响,研究发现：在存货采购环节,企业可以通过购入看涨期权、购入看涨期权同时售出看跌期权两种策略控制采购价格波动的风险,在存货销售环节,企业可以通过购入看跌期权、同时购入看跌期权并售出看涨期权两种策略来稳定销售利润;从最优期权合约交易量及其对企业经营利润的影响来看,期权工具在控制存货采购价格、稳定销售利润中可以发挥良好作用。     

Irregular workloads with MRP systems: Some causes and consequences

Material Requirements Planning (MRP) systems have been widely applied in industry to better manage multiproduct, multistage production environments. Although many applications have been quite successful, much is still left to the planner's intuition as to how to assure that master schedules, component lot sizes, and priorities realistically conform to the capacity limits at individual work centers. Capacity issues may indeed be the soft spot in MRP logic.This paper explores some possible causes of irregular workload patterns when using an MRP system. Better insight on which factors cause temporary bottlenecks could help managers better assess the vulnerability of their plants to this problem. It might also suggest ways of dampening peaks and valleys. The problem setting is a multistage environment; several products are made from various subassemblies and parts. Each shop order is routed through one or more capacitated work centers. An order is delayed either by temporary capacity shortages or the unavailability of components. Of course, the second delay can be caused by capacity problems previously encountered by the shop orders of its components.Seven experimental factors are tested with a large-scale simulator, and five performance measures are analyzed. The factors are the number of levels in the bill of material, the average load on the shop, the average lot size, the choice of priority rule, demand variability, the use of a gateway department, and the degree of equipment specialization. We have one measure of customer service, two for inventory, and two for workload. The workload measures are unconventional, since our interest is when workload variability occurs and how it affects inventory and customer service.The simulator has been developed over the course of eight years, and since this study has been further enhanced to handle many more factors. The simulator was validated recently with real data at two manufacturing plants. It is quite general, in that the bills of material, shop configuration, routings, worker efficiencies, and operating rules can be changed as desired.An initial screening experiment was performed, whereupon the average load and priority rules were not statistically significant at even the .05 level. A full factorial analysis with two replications was then conducted on the five remaining factors. Multivariate analysis of variance (MANOVA) and analysis of variance (ANOVA) statistical tests have been performed.The results confirm that workload variability can have a detrimental impact on customer service and inventory. The following structural changes to the manufacturing system can be beneficial, but tend to be more difficult to achieve. More BOM levels improve customer service, but increase inventory and capacity bottlenecks. Resource flexibility is a powerful tool to reduce workload variability. Capacity slack averaging much over 10% is wasteful, having no benefits for inventory and customer service. In general, revising the routing patterns only, such as creating more dominant paths, will not give big payoffs. The following procedural changes are easier to implement. Master schedules which smooth aggregate resources are an excellent device to reduce workload variability. Even with a smooth MPS, debilitating workload variability can still occur due to the design of the BOM, lot size, and leadtime offset parameters. Selecting a priority rule does not seem to be of overriding importance compared to master scheduling and component lot sizing. These findings must be considered within the context of the range of plant environments encompassed by this study.     

Hospital material management in Taiwan: a survey

The new insurance policy that began in 1995 for all people in Taiwan and severe competition within the health care industry are some of the pressing issues forcing hospitals to improve their operational efficiency. A primary productivity improvement for hospitals is the reduction of the cost of material management because the materiel function on average controls 30-40 percent of the operating dollars in a Taiwan hospital. In this article, a fuzzy clustering method is used to classify the different types of materiel management systems within Taiwan hospitals. Inventory turnover rates and fill rates are compared among those different types of systems by using multivariate analysis of variance. The results show that the differences in both inventory turnover rates and fill rates are statistically significant among different material management systems.     

基于生产外包的通讯设备制造业的返还库存管理

以生产外包的通讯设备制造企业为例,从与库存相关合同的签订,库存信息共享系统的建立到返还库存的接收、再销售以及报废等各个方面阐述了返还库存管理的关键流程,提出了返还库存管理中各个环节存在的问题及有效控制的措施。     

生产物流实现零库存的一种有效途径

库存是资产也是万恶之源,沉重的库存负担,不仅占用大量的资金,更难与现代企业的精益生产、敏捷制造和追求小批量、多批次、多品种采购供应模式相匹配。库存问题已不再仅表现为企业库存管理的能力,更上升为企业与供应商的协作关系,在供应链上许多企业都在探讨行之有效的库存管理方法。零库存是生产企业追求的最佳库存状态,如何实现零库存有许多具体的方法和管理策略。主要详细介绍了生产物流实现零库存的一种有效的途径——寄售零库存法。     

A new focus on inventory performance and bottom-line profits

This article is about a new way to measure inventory performance and about putting a dollar focus on inventory management priorities. It reviews the financial impact of inventories and shows how the information from any materiel requirements planning (MRP), MRP II, ERP, DRP, or orderpoint system can be used for setting individual objectives for inventory reduction, measuring performance by inventory segment, and monitoring continuous improvement. It will also consider the merits of paying performance bonuses to materiel planners and review some inventory reduction results.     

基于供应链的连锁零售业库存改进研究

论文分析了目前连锁零售行业库存管理中存在的一些问题,并针对这些问题,通过一个连锁超市的库存管理案例,从供应链的视角研究分析了现代连锁零售业的库存管理及优化方法,对连锁零售市场的库存管理提出了较为可行的、科学合理的改进方案。     

基于事件调度法的保障器材库存仿真控制系统设计

库存管理是供应链管理中的重要环节,起到缓冲、调节和平衡的作用。作者以库存控制基本理论及仿真基本理论为基础,结合保障器材库存控制的特点,研究设计基于事件调度算法的库存控制仿真系统,为提高保障器材库存管理水平提供有力的工具。     

大型联合企业备件库存控制策略研究

建立了零备件库存两级多点存储模式的最佳备件库存模型,给出了总库存成本（库存成本与转运成本之和）最小时的各库存点与仓库的最优订货策略的求解算法,提出了以服务水平为约束,以库存成本和转运成本最小为目标的规划模型．给出了已知订货批量,求最优订货点的算法,并通过实际应用验证了该算法的有效性。