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。文章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。得出了适当库存并持续改善是卡莱公司降低生产成本的途径和改进管理的措施。
Inventory management is an important part of the business management in modem logistics management techniques. It can radically reduce storage costs; the method is a zero inventory technique. But Carlisle has been the implementation of zero inventory management; its production costs a substantial upward trend. How to control production costs, the development of the tire manufacturing industry is an important issue. Therefore, the cost of the tire production constitutes the elements of perspective, the analysis calculates the frequent conversion of the specification of the production which influences the cost of the tire impact, and the paper calculates the appropriate inventory cost. Cost analysis can help companies find ways to reduce costs and improve the management measures.
出处
《榆林学院学报》
2012年第4期93-97,100,共6页
Journal of Yulin University
基金
国家社会科学基金青年项目(11CJY064)
现代农业产业技术体系建设专项资金资助项目(CARS-34-GW11)
关键词
轮胎制造业
成本控制
库存
准时生产
tyre industry
cost control
inventory
just - in - time production
