ABC电脑分析库存管理基础外文翻译Word格式文档下载.docx
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ABC电脑分析库存管理基础外文翻译Word格式文档下载.docx
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THEBASISFORINVENTORYMANAGEMENT
MaterialSource:
Author:
Chao-HsianChu,Ying-ChanChu
ABSTRACT
Thispaperpresentsamicrocomputer-basedABCanalysisforinventorymanagement.Theconceptualframeworkandtechnicalissuesinvolvedinthedesignofthesystemarediscussed.Theprogramisdesignedtobeuser-friendlyandisfullofmanyinformativefunctions,suchas,pauseforreaction,fullscreen,menuselection,errorchecking,warning,correction,andgraphicdisplay.
INTRODUCTION
ABCanalysis,alsoknownasParetoprincipleormanagementbyexceptiontool,haslongbeenusedinindustriesforvariousIEapplications(qualitycontrol),costreduction,workmeasurement,methodimprovement,inventorymanagementetc.,forinstance.TheuseofABCanalysisininventorymanagementstartedfromtheearly1950'
sandhasbecomethebasisforthemanagementandcontrolofinventorysystems.
ThreeproblemsassociatedwiththetraditionalABCanalysis:
(1)howtoselectasuitablemeasuringcriterion,
(2)Whatisthemostappropriatenumbersofcategory,and(3)howtoclassifyitemsintoclasses.Inthispaperourfocuswillbeontheclassifyingruleswithassumptionsthatannualdollarusageisthecriterionandthesuitablenumbersofcategoryisthree.Theprinciplesandtechniquespresentedhowevercanbeappliedtoothermeasuringcriteriawithdifferentnumberofgrouping.
Although20-80rulesprovidesanapproximateguidelinefortheclassification,peopleusingthisrulealwaysencounterdifficulty,duetoitsambiguityandsubjectiveness.Thelaboriousworkinvolvedintheanalysisalsopreventsitsbroaderapplications.AcomputerizedsystemwithJapanese'
sclassifyingalgorithmnotonlycanlargelysimplifytheanalysisbutalsomakethetaskofclassificationmoreobjectively.
ABCPHENOMENA
ABCprinciplehasbeenusedinthefieldofeconomicsformanyyears,andisoftencalledpraetorprincipleorLorenzlaw.Theprinciplestatesthatasmallfractionofitemsaccountsforalargeamountofthetotalvalueoractivity.Manyofourreallifecaseshavethistypeofphenomenon.SomeexamplesfromdifferentareasaregiveninTable1.
•Afewcomponentshaveextremelylongleadtime.
•Afewpercentoftheordersaccountsforthebulkofthedollarsspent.
•Afewdayshavemostoftheoutgoingorincomingorders.
•Afewvendorscausemostofthedelays.
•AfewItemsareholdingupmostofthebackorders.
•Afewcustomersgiveacompanymostofitsorders.
•Afewsalespersonssellmostoftheproducts.
•Afewpercentofcustomersaccountsforthebulkofthecreditlossesandthebulkofunjustifiedreturns.
•Afewproductsgeneratemostoftheprofit.
•Afewproductsgothroughtheservicedepartment.
•Afewoperationshavemostofthequalityproblems.
•Afewpercentofqualitycharacteristicsaccountsforthebulkofthecustomercomplaints,scraps,andreworks.
•Afewcitieshavemostofthepopulation.
PROCEDUREFORABCANALYSIS
SelectingasuitablemeasuringcriterionandclassificationrulesformsthebasisofanABCanalysis.Inpractice,mostofthecompaniesusedannualdollarusage,i.e.,unitpricetime’sannualdemandascriterion,andthesocalled20-80ruleasanapproximateguidelineforinventoryclassification.SeveralstepsarerequiredforanABCanalysis:
1.Selectasuitablemeasuringcriterion.Thecriterionselectednormallydependsonthepurposeofthestudy.Forexample,defectiverateisoftenusedforqualitycontrolpurpose;
70%oftotalsalesisusedformarketingstatistics;
andtheannualusagevalueiswidelyusedforinventorymanagement.
2.Collectandvalidatetherequireddata.Allofthedatacollectedmustbevalidatedandtheunitsofthedatamustbeconsistent.
3.Performthenecessarycomputations.Forinventorymanagementapplicationtheseincludethefollowing:
•CalculateannualusagevalueA,where:
AnnualusagevalueA=Unitprice(p)AnnualⅹDemand(D)
•ArrangetheitemsindescendingorderofA.
•ComputethecumulativevaluesofAandtheircorrespondingpercentages.
4.Determinethenumberofcategoriestobegroupedandtherelatedbreakpoint,i.e.,classificationrule,foreachclass.
5.Classifyitemsintogroupsaccordingtotheestablishedrule.
6.Makeadjustmentaccordingtosomeotherconsiderations.Thisstepisveryimportantforpracticalconsideration.Inmostcasesfouradditionalfactors:
annualvolume,unitcost,spaceutilized,andleadstime,areinvolvedintheanalysesforinventorymanagementapplications.
Accordingtotheprocedure,wecaneasilyconcludethattheclassifyingefficiencyandeffectivenessdependontheaccuracyofthecomputationandtheclassificationalgorithmusedinthegrouping.Inthefollowingsections,wewillreviewtherulesfortheclassificationand
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- 关 键 词:
- ABC 电脑 分析 库存 管理 基础 外文 翻译