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    How To Improve Inventory Management?

    2010/10/9 16:31:00 524

    Improvement Of Inventory Management In Enterprises

    On inventory management


    Inventory refers to the finished products or commodities held by the enterprises in the normal production and operation process, or to sell products that are still in the process of production, or materials and materials consumed in the production process and labor services.

    It is a barometer for reflecting the operation of enterprises' floating capital, and often becomes a regulator used by a few people to adjust profits and run away from the national tax and fee fund.

    Because it not only accounts for a large proportion of the working capital of the enterprise, but also a liquid asset with poor liquidity.

    Inventory management is the management of the inventory of enterprises, mainly including inventory information management and decision analysis on this basis. Finally, effective control is carried out to achieve the ultimate goal of inventory management and improve economic efficiency.


    On the one hand, the reason for enterprises to keep inventories is to ensure the operation needs of production or sale. On the other hand, it is derived from the consideration of price. The price of zero purchase materials is often higher, and the whole batch of purchase has preferential price.

    However, excessive inventory will take up more capital, and will increase the expenses including warehousing, insurance, maintenance and management. Therefore, the goal of inventory management is to make trade-offs between various costs and inventory benefits, so as to achieve the best combination of them. This is the goal of inventory management.


    Inventory as an important current asset, its existence is bound to occupy a large amount of liquidity.

    Generally speaking, inventory accounts for about 30% of the total assets of industrial enterprises, and commercial circulation enterprises are even higher. How their management and utilization is directly related to the level of capital occupation and asset operation efficiency of enterprises.

    Therefore, if an enterprise wants to maintain a higher profitability, it should attach great importance to inventory management.

    Under different inventory management levels, the average level of capital occupation of enterprises is quite different.

    By implementing the correct inventory management method, we can reduce the average capital occupancy level of enterprises, increase the speed of inventory circulation and total assets turnover, so as to ultimately improve the economic efficiency of enterprises.

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    current

    Enterprise inventory management

    Problems and reasons


    1. there is no real record of inventory earnings, issuance and storage.


    There are many human factors in collecting and carrying records of production costs and expenses, especially in engineering accounting.

    For example, the two work numbers of a and B started at the same time. At the end of the month, the accounting records showed that the material consumption of the number B was very little or even zero, while the material consumption of the No. 1 shop was much larger than that of the No. 1 raw material. The raw and auxiliary materials had been used and consumed, but in fact, there was no corresponding carry over cost; the raw and auxiliary materials had not been consumed, but in fact, the cost had already been carried out; the materials purchased had been consumed, the invoices were not yet arrived, and the end of the term had not been assessed temporarily, resulting in a decrease in the balance sheet end stock records or even a scarlet letter balance.


    2. the internal control system is not perfect.


    In the process of material procurement and product sales, the whole process of procurement, sales, payment, collection and warehousing is usually completed by the same person, so that the procurement and sales work can be carried out without any chapters. It will also provide a hotbed for black box operation and increase the possibility of malpractice.


    3. the amount of liquidity is high.


    Because of the large inventory, the amount of floating capital occupied is high. Some enterprises' inventory reserves account for more than 60% of the total liquidity, which brings great difficulties to the turnover of enterprises' liquidity.


    4. abnormal stock reserves occupy the normal stock reserve.


    In order to control the occupation amount of liquid capital, we should try to reduce the amount of stock occupied and reduce the quantity of stock in the daily inventory management, thus affecting the reasonable stock reserve needed for normal production and operation.


    5. management is not in place.


    The damaged inventory, which is to be scrapped and overloaded, should be reported as a key issue in the annual capital and assets verification. However, it is reported only every year, without the instructions from the superior authorities, and the results are not processed, resulting in the destruction of the stocks to be scrapped and overstock.

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    increase

    Enterprise inventory management

    level

    Path analysis


    1. strictly enforce the financial system requirements, so that accounts, objects, card three is consistent.


    Inventory management must strictly implement the financial system requirements. For the inventory not arrived at the invoice, the provisional warehousing procedures should be handled at the end of the month, so that the accounts, goods and cards three will be consistent.


    2., ABC control method is adopted to reduce stock inventory and speed up capital turnover.


    According to the importance of inventory, the daily management of stock is divided into three types: ABC.

    Class a inventory accounts for 10%~15% of all inventories, accounting for about 80% of the total inventory, and key management, such as large spare parts.

    Class B inventories are general inventories. Varieties account for 20%~30% of all inventories. Capital accounts for about 15% of the total inventory. Appropriate control and daily management should be carried out, such as daily production and consumption of materials.

    C class inventory accounts for 60%~65% of all inventories, accounting for about 5% of the total inventory. General management, such as office supplies and labor insurance supplies, can be purchased at any time.

    After classifying by ABC, we should seize the key stock, control general stock, and work out a more reasonable inventory purchase plan, so as to effectively control stock inventory, reduce reserve fund occupation and accelerate capital turnover.


    3., strengthen stock purchase management, reasonably run procurement funds and control procurement costs.


    First of all, the planner should have a higher professional quality, have a thorough understanding of the production process and equipment operation, grasp the equipment maintenance, spare parts consumption and production consumption materials, and then make a scientific and reasonable inventory purchase plan.

    Secondly, we should standardize procurement behavior and increase the pparency of procurement.

    In line with the principle of saving, the buyer should dynamically monitor the quality, price and financial reputation of the supplier, collect various kinds of information, and have more products of the same kind, so as to achieve the lowest price and the best quality. At the same time, invite large quantities of raw materials and large spare parts to invite tenders to purchase, eliminate the black box operation, and eliminate the purchasing black hole.

    In this way, not only ensure the normal production, but also effectively control the procurement costs, speed up the capital turnover and improve the efficiency of the use of funds.


    4. make full use of ERP and other advanced management mode to realize the information management of stock fund.


    If we want to make inventory management meet the requirements of modern enterprise management, we must make the enterprise adopt advanced management mode as soon as possible, such as ERP system.

    The use of ERP will enable people, money, goods, production, supply and marketing to conduct scientific and efficient centralized management in a comprehensive and scientific way, so as to minimize loopholes and reduce inventory and make inventory management a new step.

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