基本概念库存组成元素库存维护库存周转的控制库存对财务的...-课件.pptVIP

库存花费很多钱! 平衡库存及需求对公司财务成功是非常关键的！ 财务联系及衡量 财务联系及衡量 库存影响的成本是： 成本用于其他现 金投资的机会 产品占压成本 分担成本 (财务利息) 存储成本 处理成本 产品过期及潜在残损 * * A customer抯 DC is, ideally, a 揇istribution Center? not a 揝torage Center.? However, until the industry can achieve the vision of 揢ltimate Supply System? inventory held in storage will continue to be the norm. For more info on the 揢ltimate Supply System?concept, search CBDNET for: 揢ltimate Supply System? and/or 揅PFR * This graph is also known as the 揝awtooth?graph as it shows a predictable flow of a DC抯 inventory. Inventory is highest immediately after receiving a shipment. Inventory is lowest immediately before receiving a shipment. There is a period between deliveries, known as 搊rder point? where the retailer must order product in time for that order to deliver prior to running out of inventory. * Cycle inventory is a very important concept to understand. It is within Cycle Inventory that you will analyze changes to sourcing locations (e.g.: RDC to Producing Plant; Removing a category from a multi-category ship site; etc.) Consider this: We used to ship Baking and Pringles together out of Jackson. We sold Baking. Therefore, customer抯 who ordered Pringles now had to purchase full trucks of Pringles vs. mixed trucks with Baking. This meant their average delivery size of Pringles increased. This caused an increase in their Cycle Inventory. As we say before, increases in inventory causes a reduction in cash flow厀hich is not a good thing. * The other key element of inventory is Safety Stock. Frankly, Safety Stock and Cycle Stock often run together from a 揷ausal?factor. For the purpose of this discussion, assume Safety and Cycle stock are separate and distinct chunks of Inventory. Calculating Safety Stock is an extremely complex process. Key thoughts for you to take away are: All major buying systems have an internal formula to calculate safety stock. Safety stock levels adjust during pre-determined time periods (e.g.: Weekly) as t