摘要
库存管理是企业管理的重要组成部分,现代物流管理技术可以从根本上降低仓储成本,方法之一就是零库存技术。但卡莱公司实行零库存管理以来,其生产成本却呈现大幅度上升趋势。如何控制好生产成本,并有效获得较大利润,对轮胎制造业发展是个重要的问题。因此,从轮胎生产成本构成要素角度出发,分析计算出频繁转化规格对轮胎的生产成本构成的影响程度及影响结果,并计算出适当的库存对成本的影响。通过成本分析,可以帮助企业找到降低成本的途径和改进管理的措施。
Inventory management is an important part of the business management. Modern logistics management techniques can radically reduce storage costs, one of which is zero inventory technology. However, since Carlisle has implemented the zero inventory management; its production cost has gone upward substantially. To control the production cost and maximize the profit effectively, we should analyze the constituent elements of the tire production cost and maintain appropriate inventory level to lower the increased tire production cost caused by frequent conversion of the specifications.
出处
《国内外机电一体化技术》
2012年第3期49-53,37,共5页
International Mechatronics Technology
基金
国家社会科学基金青年项目"协调制造链的构建方法及稳定性研究"(11CJY064)
现代农业产业技术体系建设专项资金"国家天然橡胶产业技术体系产业经济岗位"(CARS-34-GW11)
关键词
轮胎制造业
成本控制
库存
准时生产
tire industry
cost control
inventory
just-in-time production
