企业存货管理中的问题和对策外文文献
外文文献翻译---中小型企业财务管理中存在的问题及其对策
广东工业大学华立学院本科毕业设计（论文）外文参考文献译文及原文系部会计学系专业会计学年级 08级班级名称 2008级会计（7）班学号 14010807030学生姓名吴智聪2012年 2 月 9 日目录1. 外文译文 (1)2. 外文原文 (5)中小型企业财务管理中存在的问题及其对策中小型企业在中国经济发展中发挥着重要的作用。
统计数据表明，在工商行政管理局登记在册的企业中，中小型企业占了99%，产值和利润分别占总额的60%和40%。
此外，中小型企业所提供了75％的城镇就业机会。
可见其为中国的稳定和经济繁荣作出了重要贡献。
虽然中小型企业在国民经济中占有重要地位，对中国经济发展与社会稳定具有很重大的意义。
但是，中小型企业发展的主要障碍是缺乏有效的财务管理。
本文分析了当前中小型企业财务管理中存在的问题，并就改善中小型企业财务管理提出了相应对策。
1.1 中小型企业的财务管理现状自从21世纪以来，中国的中小型企业的蓬勃发展，在经济增长和社会发展中发挥着非常重要的作用。
据财政部统计数据，直到2005年底，中小型企业总数已超过1000万，占中国企业总数的99%。
中小型企业提供了75％的城镇就业机会，工业企业的总产值、销售收入、实现的利得税和出口额分别占总数的60%、57%、40%和60%，上缴的税收已经接近了国家税收总额的一半。
中小型企业承载着超过75%的技术革新和超过65％的专利发明，他们以其灵活的经营机制和积极创新活动，为经济发展提供了增长的最根本动力。
近年来，中国中小企业的消亡率将近70%，大约有30%的中小型企业存在赤字。
中小型企业应该如何建立现代企业制度，加强财务管理，并科学地进行资本运作以谋求自身的健康发展，是我们密切关注的一个问题。
1.2 中小型企业财务管理中存在的问题⑴财务管理理念滞后，而且方法保守中小型企业由于管理者自身知识水平的限制，使得企业的管理能力和管理质量较低。
他们的管理思想已经不适合现代企业，并且大多数企业领导人缺乏财务管理的理论和方法，忽视了企业资本运作的作用。
存货管理存在的问题与对策[外文翻译]
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外文翻译Inventory management problems and countermeasures Material Source: Author: Qi Manla The importance of inventory management. In order to ensure continuity of production and management process,companies must have a plan to purchase,consumption and sale of stock,it is indispensable to the process of production and management of assets,but also to ensure continuous production and business activities necessary for the smooth.Corporate emphasis on inventory management and management is good or bad,take a direct reflection of the average stock fund business is a big difference.Proved to enhance inventory control and management of the enterprises will brink of ruin back to life may be, on the contrary,the vibrant business and gradually make trouble.Inventory control and management of the implementation of the key is to control the total occupied stock is reasonable to form the total inventory is appropriate proportion of the inventory, analysis to identify the formation of business inventories take unreasonable and reasons for the backlog in order to take measures to control inventory reserves and lower business inventory level, the average amount of funds used to improve the inventory turnover rate and turnover rate of total assets, and ultimately improve the efficiency of enterprises. As small and medium enterprises or private enterprises are in rural entrepreneurship and capital accumulation stage of development, how to maximize the value of the stock of small and medium enterprises, reduce costs and risks of holding inventory is the enterprise development need to address the important issue, but also to improve business efficiency and an important way to profitability.Inventory management of the status quo. Over the years, the management of SMEs show a weak foundation, from a low base, the management alone only stay in the family tradition extensive management level, no sound, sound internal management system, and no awareness or attention inventory control and management of enterprise production and management process is an important part.Internal control system is not perfect, job responsibilities and rights are not clear because there are fewer companies, each part-time management more for key production and lack of market forecasts and effective monitoring, are often the final say one person is responsible for completion of the procurement marketing, Paymentprocedures for receiving and processing out of storage so the whole process.Inventory reserves unreasonable, excessive amount of funds used to provide the analysis of data, in general, SMEs in stock funds average occupancy as current assets 40% -50% of the total, but also because of the industry vary. Enterprises are often overlooked from the initial inventory management, use of funds do not care how much inventory, the development of the enterprise inventory backlog, a serious shortage of liquidity, potentially a considerable backlog of capital, resulting in cash flow speed slowed down significantly, to a certain extent, affected the normal production business activities, difficulties in controlling inventory costs, this is a common problem, but also long been plagued by difficulties of enterprise development.Inventory management is not standardized, resulting in loss does not deserve, some enterprises care for immediate benefits information distortion, while ignoring the long-term development, accounting treatment is not standardized, the sales revenue does not carry over stocks of finished products according to the actual, on the recovery of money not accounted for, the formation of CPB funding, resulting in greater than the actual inventory carrying inventory number, account does not deserve; part of the associated enterprises transfer goods between the two sides signed a sales agency contract is not, consignment or credit sales of goods not accurately included in the inventory, number is greater than the number of physical book form; some companies are not required to set custodian positions, not a breakdown of the required settings.Computerized inventory management did not materialize. 500 top-ranked money in Wal-Mart is the first investment in the retail information systems, such as the use of computers to track inventory, the use of barcode technology (1980), the use of EDI (1985), the use of wireless scanning guns (1988), which established a highly efficient, and improve computer systems,Can guarantee that within an hour to grasp the global inventory of each store a variety of merchandise, shelves, and sales. We exception of a few large companies, most enterprises have yet to achieve computerized management. As stock a wide range of relatively large workload accounting, greatly reduces the work efficiency. This can easily produce the following disadvantages: First, the impact of inventory accounting timeliness and accuracy, will cause the carrying amount of data does not match the actual inventory, resulting in a large number of potential losses, resulting in financial statements can not reflect the financial position; the second is Reconciliation is not the case in a timely manner, such as the occurrence of theft, etc., is not easy to discover, is not conducive to strengthening internal management, lack ofstaff or have a certain quality of the situation will be different degrees of quality of inventory accounting.Failed to make full use of third-party logistics management. With the continuous development of market economy, economic socialization, and continuously enhance the level of information, business organization and management model, a big change, the traditional method of inventory management company's own material resources and third party logistics significantly underutilized.Of inventory management and control measures for the common inventory management problems of SMEs, with a company owned in recent years, some of the actual situation of enterprise management, the implementation of the following companies the appropriate inventory management strategies:Establish a sound internal control system, internal control system to play the role of the current inventory, the inventory of some enterprises set up internal control system is still not enough attention,For example: purchasing, production, marketing and other related departments and job responsibilities, authority is not clear, ignore the posts from each other, control and supervision, often occur between departments or a person having the final say buck the phenomenon, resulting in excess inventory stocks , tying up funds too large, to the immeasurable loss of enterprises, the main reason is that inventory does not establish a sound internal control system.SMEs to improve the legal system in accordance with relevant laws and fulfill the rights and obligations of legal persons, organizations internal control system, inventory, production and management features combined with the enterprise, from the strict procurement, sales system, standardize the inventory purchase, consumption, marketing chain, the establishment of supply, seller information files, to enhance their reputation, quality grade management, to further clarify the functions of the job responsibilities, strict implementation of the principle of separation of incompatible positions, the internal control system to play a stock mutual containment role.For example: the legal representative of the business accounting, accounting information, the authenticity, integrity, responsibility, accounting, personnel and operational staff, custodial staff the responsibility of the respective rights positions must be separated, mutual supervision and mutual constraints, can effectively prevent malpractices, the occurrence of acts of abuse of power, control and reduce inventory costs and maintain the interests of SMEs.In recent years, a company owned enterprises by strengthening management, and gradually establish and improve the related internal control system, implementation ofstandardized management, and received good results. For example: the implementation of the SME bidding parity materials procurement, from time to time to check the purchase and sale contracts owned enterprises and increase the implementation of the indicators of assessment efforts, regular rotation of accountants and other measures in order to control inventory purchase costs, reduce funds used to accelerate the stock liquidity purposes.Focus on corporate management training to improve their overall quality, according to the information reflected in the formation of SMEs in China there are two basic categories, one in the early 90s, some state-owned enterprises to address the staff, the children set up collective enterprises employment, the scale relatively small, with no loss, mainly dependents;Second, the reform and opening up some of the first wealthy individuals to invest in the township and private enterprises, is similarly small, weak infrastructure, a more flexible mode of operation characteristics, generally use the family's traditional management model. For example: the concept of small-peasant mentality strong management staff in the employment of multiple use of a big emotion, ignores the ideological, professional quality requirements,Therefore, there is production technology by small and medium enterprises to explore the internal management of non-permissive, not corporate profit and loss analysis of the phenomenon, the main reasons is legal or management of generally low quality of personnel.Enterprises to adapt to the market economy can not always stay in the "chipping away, content with" business philosophy, to achieve the management from extensive to intensive, meticulous management of the cross.Human resources management system must be established, selection or appointment of good moral character, due diligence services for business, professional skills, work experience as the management of inventory procurement, access to libraries, marketing, financial management of key positions in the work; strengthen learning and training management personnel, and continuously improve their overall quality, fully mobilize the enthusiasm of managers play.Strengthen the tracking of the stock of information, strict inventory control and management of SME managers often stock inventory control information is not timely or too "confident", which led to the forecast demand for corporate stocks is much greater than the actual demand; there the relationship between enterprises and customers reflect too much on the Humanized, prompting them to purchase and store all the inventory needs of customers;Susceptible to influence the procurement marketto follow suit, regardless of the capacity of their own money, purchasing excess inventory, warehouse storage for a long time, resulting in significant increase in inventory costs of inventories, leading to a serious shortage of funds, affecting the normal production and operation.Therefore, to enhance the storage of inventory strict supervision and control. Enterprises to operate according to their characteristics, reasonably determine a certain number of basic principles for the management of inventory, ground into small purchase, so a lot of money piled up in inventory, the use of modern inventory management tools, to keep abreast of changes in inventory tracking, detailed analysis and try to to make inventory storage costs, inventory shortages caused by insufficient cost, ordering, shipping and delivery costs and the lowest of the three to determine the suitable time of purchase and purchase volume,As far as possible in a variety of inventory costs and inventory trade-off between efficiency, to achieve the best combination of both. SMEs in the inventory management is currently relatively small investment, enhance inventory control and management can bring potential benefits have not yet taken seriously, enterprises should attach importance to internal software inventory management, inventory management should also gradually increase its investment in hardware, which is further strengthen the effective inventory management and control measures.Establish a scientific and efficient inventory management system. Enterprises should establish a scientific and efficient inventory management system and continuous improvement with the development of enterprises. Inventory control methods should be used daily inventory centralized hierarchical management responsibility system. Development of indicators departments should refer to the historical data, combined with current reality, the decomposition stock index fund plan to the enterprise management of the relevant functional departments.For example: a variety of materials and supplies owned by the public sector management,products,semi-owned management,production department,in charge of the centralized department responsible for the fixed capital stock and the specific management approach. Then in charge of various departments to achieve their respective targets at different levels under the units and individuals at all levels,the implementation of inventory management at different levels.Logistics resources within the enterprise directly affects the economic purchases of inventory, storage capacity and inventory costs. In business management, the integration of logistics resources within the enterprise has been valued by mostbusinesses, such as using only the internal logistics resources, to meet the enterprises to reduce costs and improve competitiveness requirements, and use third-party logistics to enhance inventory management plays an important role .First, help to reduce storage costs, transportation costs, travel costs, so as reduce costs and improve the competitiveness of products; second is to reduce inventory storage occupied by the funds to improve the utilization of funds;Third party logistics companies specializing in logistics, a wealth of expertise and experience, will help improve the enterprise's logistics management, to accelerate the turnover rate of their products, but also help enterprises to capture the market, improve the image of products and services; Fourth Logistics Outsourcing can reduce the investment cost of logistics facilities, logistics and personnel management costs, reduced circulation, so that enterprises will be the allocation of resources in the core business.In short, by strengthening the enterprise inventory management, reduce overall costs to achieve the goal, effectively ensure the continuous production and normal business activities, thereby enhancing the competitiveness of products, to ensure business continuity, stability and healthy development.译文存货管理存在的问题与对策资料来源: 作者:斯卡泊莱·齐曼拉存货管理的重要性。
存货管理中英文对照外文翻译文献
中英文对照外文翻译文献(文档含英文原文和中文翻译)原文:Controls for inventory management best Practices Material Source: Accounting control best practices Author: Steven M.B r a g g Overview: An enormous number of advanced systems are involved in the procurement ,handling ,and shipment of inventory ,all of which require different types of controls .In this chapter ,we discuss control systems for a wide range of system complexities, ranging from paper-based inventory acquisition systems ,through bar-coded trackingsystems，cross docking ,pick-to-light systems, and zone picking ,and on to controls for manufacturing resources planning and just-in-time systems .As usual ,the number of controls that could be installed may appear to be oppressively large ,and could certainly interfere with the efficient running of inventory-related activities .Consequently ,always be mindful of the need to install only those controls that are truly necessary to the mitigation of significant risks.4-1Controls for basic inventory acquisitionThis section describes controls over the acquisition of inventory where there is no computerization of the pross.Section4-9,'Controls for Manufacturing Resources Planning, presents a more advanced application in which purchase orders are generated automatically by the computer system.The basic acquisition process centers on the purchase order authorization，as shown in Exhibit 4.1,The warehouse issues a renumbered purchase requisition when inventory levees run low ，which is primary authorization for the creation of a multipart purchase order .One copy of purchase order goes back to the warehouse ，where it is compared to a copy of the purchase requisition to verify completeness ；another copy goes to the accounts payable department for eventual matching to the supplier invoice .A fourth copy is sent to the receiving department ，where it is used to accept incomingdeliveries，while a fifth copy is retained in the purchasing department .In short ,various copies of the purchase order drive orders to suppliers ,receiving ,and payment.The controls noted in the flowchart are described at greater length next ，in sequence from the top of the flowchart to the bottom.*Warehouse ：Prepare a renumbered purchase requisition .In the absence of a formal inventory management system, the only people who know which inventory items are running low are the warehouse staff. They must notify the purchasing department to issue purchase orders for inventory replenishments. To ensure that these requisitions are made in an orderly manner, only renumbered requisition forms should be used, and preferably they should be issued only by a limited number of warehouse staff. By limiting their use, it is less likely that multiple people will issue a requisition for the same inventory item.*Purchasing: Prepare a renumbered purchase order. The primary control over inventory in a basic inventory management system is through the purchases function ,which controls the spigot of inventory flowing into the warehouse, This control can be eliminated for small-dollar purchase for fittings and fasteners, which are typically purchased as soon as on-hand quantities reach marked reorder points in their storage bins (visual reorder system).Since the purchase order is the primary control over inventory purchases,you can avoid fake purchaseorders by using renumbered forms that are stored in a locked cabinet.*Verify that purchase order matches requisition .Once the warehouse staff receives its copy of the purchase order; it should compare the purchase order to the initiating requisition to ensure that the correct items were order. Any incorrect purchase order information should be brought to the attention of the purchasing staff at once.*Reject unauthorized deliveries, to enforce the use of purchase orders for al inventory purchases, the receiving staff should be instructed to reject all deliveries for which there is no accompanying purchase order number.*Match receipts to purchase order authorization. Once an order is received, the warehouse staff should enter the receiving information into a receiving report and send the receiving report to the accounts payable department for later matching to the supplier invoice and purchase order, It should also send a copy of the report to the purchasing department for further analysis.*Cancel residual purchase order balances. Upon receipt of the receiving report from the receiving department, the purchasing staff compares it to the file of open invoices to determine which orders have not yet been received and which purchase orders with residual amounts outstanding can now be cancelled .Otherwise, additional deliveries may arrive well after the date when they were originally needed.*There-way matching with supplier invoice for payment approval. Upon receipt of the receiving report, the accounts payable staff matches it to the supplier invoice and authorizing purchase order to determine if the quantity appearing on the supplier invoice matches the amount received and that the price listed on the supplier invoice matches the price listed on the purchase order. The department pays suppliers based on the results of these matching processes.The next control is supplemental to the primary controls just noted for the inventory acquisition process.*Segregate the purchasing and receiving functions. Anyone ordering supplies should not be allowed to receive it, since that person could eliminate all traces of the initiation order and make off with the inventory .This is normally considered a primary control, but it dose not fit into the actual transaction flow noted earlier in Exhibit 4.1 and so is listed here as a supplemental control.*Require supervisory approval of purchase orders. If the purchasing staff has a low level of experience ,it may be necessary to require supervisory approval of all purchase order before they are issued, in order to spot mistake ,This approval may also be useful for large purchasing commitments.*Inform suppliers that verbal purchase orders are not accepted. Suppliers will ship deliveries on the basic of verbal authorizations,which circumvents the use of formal purchase orders. To prevent this, periodically issue reminder notices to all suppliers that deliveries based on verbal purchase orders will be rejected at the receiving dock.*Inform suppliers of who can approve purchase orders. If there is a significant perceived risk that purchase orders can be forged ,then tell suppliers which purchasing personnel are authorized to approve purchase orders and update this notice whenever the authorization list changes. This control is not heavily used, especially for large purchasing department where the authorization list constantly changes or where there are many suppliers to notify. Usually the risk of purchase order forgery is not perceived to that large.4-2 Control for basic inventory storage and movementThis section describes control for only the most basic inventory management system, where there is no perpetual inventory tracking system in place, no computerization of the inventory database ,and no formal planning system, such as manufacture resources planning(MRPII)or just-in –time(JIT). When there is no perpetual inventory tracking system in place, the key control tasks of the warehouse staff fall into four categories:1. Guard the gates .The warehouse staff must ensure that access to inventory is restricted, in order to reduce theft and unauthorized use of inventory .This also means that warehouse staff must accept onlyproperly requisitioned inventory and must conduct a standard receiving review before accepting any inventory.2. Orderly storage .All on-hand inventories must be properly organized, so it can be easily accessed, counted, and requisitioned.3.Accurate picking ,The production department depends on the warehouse for accurate picking of all items needed for the production process ,as is also the case for picking of finished goods for delivery to customers.4. Timely and accurate requisitioning, when there is no computer system or perpetual card file to indicate when inventory levels are too low, the warehouse staff must use visual reordering systems and frequent inventory inspections to produce timely requisitions for additional stock.Exhibit 4.2 expands on the general control categories just noted .In the general category of “guarding the gates,” controls include rejecting unauthorized deliveries as well as inspecting ,identifying ,and recording all receipts .The orderly storage goal entails the segregation of customer-owned inventory and the assignment of inventory to specific locations .To achieve the accurate picking goal calls for the use of a source document for picking ,while the requisitioning target requires the use of pre numbered requisitions and document matching .A number of supplement controls also bolster the control targets.The controls noted in the flowchart are described at greater length next, in sequence from the top of the flowchart to the bottom .Also; a few controls from the last section (concerning requisitions and receiving) are repeated in order to form a complete picture of all required controls.*Reject unauthorized deliveries .To enforce the use of purchase orders for all inventory purchase, the receiving staff should be instructed to reject all deliveries for which there is no accompanying purchase older number.*Conduct receiving inspections with a checklist .The receiving staff is responsible for inspecting all delivered items .if staff members perform only a perfunctory inspection all delivered item .If staff members perform only a perfunctory inspection ,then the company is at risk of having accepted goods with a variety of problems .To ensure that a complete inspection is made ,create a receiving checklist describing specific inspection points ,such as timeliness of the delivery ,quality ,quantity ,and the presence of an authorizing purchase order number .Require the receiving staff to initial each item on the receiving checklist and then file it with the daily receiving report.*Identify and tag all received inventory .Many inventory items are difficult to identify once they have been removed from their shipping containers ,so it is imperative to properly identify and tag all received items prior to storage.*Put away items immediately after receipt .It is difficult for the warehouse staff to determine whether more inventory should be requisitioned if the inventory is sitting in the receiving area rather than in its designated location. Consequently, a standard part of the receiving procedure should be to put away items as soon after receipt as possible.*Conduct daily reordering review .When there is no perpetual inventory system ,the only way to ensure that sufficient quantities are on hand for expected production levels is to conduct a daily review of the inventory and place requisitions if inventory items have fallen below predetermined reorder points.*Issue pre numbered requisitions to the purchasing department .The warehouse should issue only pre numbered requisitions to the purchasing department .By doing so, the warehouse staff can maintain a log of requisition numbers used and thereby determine if any requisitions have been lost in transit to the purchasing department.*Verify that purchase order matches requisition, once the warehouse staff receives its copy of purchase order, it should compare the purchase order to the initiating requisition to ensure that the correct items were ordered .And incorrect purchase order information should be brought to the attention of the purchasing staff at once.译文:存货管理控制最佳实务概述:存货的采购、处理、和装运过程涉及很多先进的系统，所有这些都需要不同类型的控制措施。
企业存货管理存在的问题与对策文献综述
企业存货管理存在的问题与对策文献综述xxx 科技学院学生毕业设计（论文）文献综述题目企业存货管理存在的问题及院（系）经济管理学院专业班级会计学本科2006 级学生姓名xxx 学号xxx指导教师（签字）xxx 文献综述要求1.文献综述是要求学生对所进行的课题搜集大量情报资料后综合分析而写出的一种学术论文。
其特点“综”是要求对文献资料进行综合分析、归纳整理，使“述”就是要求对综合整理后的文献进行比较材料更加精练明确、更有逻辑层次；专门的、全面的、深入的、系统的描述和评价。
2.文献综述中引用的中外文资料，内容必须与课题或专业方向紧密相关，理工类不得少于10 篇，其它不少于12 篇。
3.文献综述不少于2000 字。
其所附注释、参考文献格式要求同正文。
文献综述的评阅评阅要求：应根据学校“文献综述要求”，对学生的文献综述内容的相关性、阅读数量以及综述的文字表述情况等作具体的评价。
指导教师的评语：指导教师（签字）年月日xxx 科技学院本科生毕业论文企业存货管理存在的问题及企业存货管理存在的问题及摘要：存货管理是现代企业管理的重要组成部分加强存货管理是保证生产正常进行的物质基础，并能有效地服务于基本生产、技术改造的全过程。
存货管理的好坏已成为衡量企业管理制度是否完善、存货储备是否合理、流动资金占用是否最低的重要标志关键词：存货管理，存货问题，对策随着经济体制改革的深入及市场竞争的不断加剧，原有的企业存货管理方式不论是在管理模式上还是在管理效果上都已经不能满足现今市场经济的要求。
原有的存货管理方式不但存在较大的风险，而且在成本的控制上属于薄弱环节，这对企业的发展造成了很大的负担及限制。
本课题希望能通过对一些存货管理中存在的问题的分析研究，找出加强企业存货管理的对策，以提高企业的存货管理水平及效率。
本人搜集有关存货管理的期刊20 篇，英文文献一篇。
相关文章涉及了存货管理理论和设计体系等。
本人认为经过认真筛选后留下来的12 篇文章中的5 篇文章有助于提高我对课题的深入认识，10 篇文章代表了该领域目前的较高水平，另有一篇英文文献已经基本翻译完毕。
存货管理参考文献国外
存货管理参考文献国外在国外，存货管理是企业管理中非常重要的一环。
以下是一些关于存货管理的参考文献。
1. "Inventory Control and Management" by Donald Waters这本书是存货管理方面的经典之作。
它涵盖了存货管理的基本原则和技术，包括经济订货量模型、安全库存水平、质量控制、库存网络等方面。
作者通过实际案例和数据为读者提供了自己的观点。
2. "Effective Inventory Management" by Thomas T. Stallkamp本书作者是一位经验丰富的运营管理专家，他根据自己的实践经验，在存货管理领域中提出了很多独到的见解。
书中涵盖了存货管理的各个方面，包括减少库存、物料需求计划、设备维护等。
3. "Inventory Management Explained: A Focus on Forecasting, Lot Sizing, Safety Stock, and Ordering" by David J. Piasecki这本书专注于存货管理中的预测、批量大小、安全库存和订货等方面。
它提供了各种数学模型和公式，帮助读者更好地理解存货管理中的数学思维。
4. "Inventory Management Best Practices" by Steven M. Bragg这本书是一本从实践中总结出来的存货管理指南。
书中提供了大量建议和技巧，帮助企业在存货管理方面实现高效和最大化收益。
5. "World-Class Warehousing and Material Handling" by Edward Frazelle这本书不仅讨论了存货管理方面，还涵盖了物流、材料管理和仓储方面的问题。
它提供了基于实践的解决方案，帮助企业更好地提高存货管理效率。
企业库存管理中英文对照外文翻译文献
企业库存管理中英文对照外文翻译文献(文档含英文原文和中文翻译)外文：Zero Inventory ApproachManaging optimal inventory in the supply chain is critical for an enterprise. The ability to increase inventory turns and the use of best inventory practices will reduce inventory costs across the supply chain. Moving towards zero inventory will result in effective inventory management in the business process. Inventory Optimization Solutions can be implemented easily using inventory optimization software. With Radio Frequency Identification (RFID) technology, inventory can be updated in real time without product movement, scanning or human involvement. Companies have to adopt best practices to optimize operational processes and lower their cost structure through inventory strategies.Introduction With supply chain planning and latest software, companies are managing their inventory in the best possible manner, keeping inventory holdings to the minimum without sacrificing the customer service needs. The zero inventory concept has been around since the 1980s. It tries to reduce inventory to a minimum and enhances profit margins by reducing the need for warehousing and expenses related to it.The concept of a supply chain is to have items flowing from one stage of supply to the next, both within the business and outside, in a seamless fashion. Any stock in the system is caused by either delay between the processes (demand, distribution, transfer, recording and production) or by the variation in the flow. Eliminating/reducing stock can be achieved by: linking processes, making the same throughput rate on processes, locating processes near each other and coordinating flows. Recent advanced software has made zero inventory strategy executable."Inventory optimization is an emerging practical approach to balancing investment and service-level goals over a very large assortment of Stock-Keeping Units (SKUS). In contrast to traditional ‘one ‘one-at-a--at-a--at-a-time’ time’ marginal stock levelsetting, inventory optimization simultaneously determines all SKU stock levels to fulfill total service and investment constraints or objectives".Inventory optimization techniques provide a new logic to drive the system with information systems. To effectively manage inventory, businesses must also optimize thecosts of buying, holding, producing, moving and selling inventory.The objective of inventory optimization is to sustain minimal levels of inventory while providing the maximum possible levels of service. Supply Chain Design and Optimization (SCDO) is an inventory optimization solution which helps companies satisfy customer demands while balancing limitations on supply and the need for operational efficiency. Inventory optimization focuses on modeling uncertainty and variability and minimizing the risks they impose on the supply chain.Inventory optimization can help resolve total supply chain cost options like:• In-house manufacturing vs. contract manufacturing;• Domestic vs. off shore;• New supplier's cost vs. current suppliers' cost.Companies can benefit from inventory optimization, provided they control their supply chain processes and the complexity of supply chain. In case the supply chain is very complex, besides inventory optimization, network design has to be used to reap the benefits fully. This paper covers various inventory models that are available and then describes the technologies like Radio Frequency Identification (RFID) and networking used for the optimization of inventory. The paper also describes the software solutions available for achieving the same. It concludes by giving a few examples where inventory optimization has been successfully implemented.Inventory ModelsHexagon ModelThe hexagon model was developed due to the need to structure day-to-day work, reduce headcount and other inventory costs and improve customer satisfaction.In the first phase, operation strategies were established in alignment with inte-rnal customers. Later, continuous improvement plans and business continuity pl-ans were added. The five strategies used were:forecasting future consumption,setting financial targets to minimize inventory costs, preparing daily reports to monitor inventory operational performance,studying critical success indicators to track the accomplishments, to form inventory strategic objectives and inventor-y health and operating strategies. The hexagon model is a combination of two triangular structures (Figure 1).The upper triangle focuses on the soft management of human resources, customer orientation and supplier relations; the lower focuses on the execution of inventory plans with their success criteria, continuous improvement methodology and business continuity plans.The inventory indicators are: total inventory value, availability of spares, days of inventory, cost of inventory, cost saving and cash saving output expen-diture and quality improvement. The hexagon model combines the elements of the people involved in managing inventory with operational excellence (Figur2).Managing inventory with operational excellence was achieved by reducing the number of employees in the material department, changing the mix of people skills such as introducing engineering into the department structure and reducing the cost of ownership of the material department to the operation that it supports.Normally, this is implemented with reduction in headcount of material department, having less people with engineering skills in the department. Operation results include, improvement in raw material supply line quality indicators, competitive days of inventory and improved and stabilized spares availability. And the financial results include, increase in cost savings and reduced cost of inventory. It can be established by outsourcing some of the inventory functions as required. The level of efficiency of the inventory managed can be measured to a specific risk level, changing requirements or changes in the environment. Just-In-Time (JIT)Just-in-time (JIT) inventory system is a concept developed by the Japanese, wherein, the suppliers deliver the materials to the factory JIT for their processing, eliminating the need for storage and retrieval. The rate of output and the rate of supply of inputs are synchronized, to manage a zero inventory.The main benefits of JIT are: set up times are significantly reduced in the factory, the flow of goods from warehouse to shelves improves, employees who possess multiple skillsare utilized more efficiently, better consistency of scheduling and consistency of employee work hours, increased emphasis on supplier relationships and continuous round the clock supplies keeping workers productive and businesses focused on turnover.And though a JIT system might even be a necessity, given the inventory demands of certain business types, its many advantages are realized only when some significant risks likedelays in movement of goods over long distances are mitigated.Vendor-Managed Inventory (VMI)Vendor-Managed Inventory (VMI) is a planning and management system in which the vendor is responsible for maintaining the c ustomer’s inventory levels. VMI is defined as a process or mechanism where the supplier creates the purchase orders based on the demand information. VMI is a combination of e-commerce, software and people. It has resulted in the dramatic reduction of inventory across the supply chain. VMI is categorized in the real worldas collaboration, automation and cost transference.The main objectives of VMI are better, cheaper and faster transactions. In order to establish the VMI process,management commitment,data synchronization,setting up agreements,data exchange, ordering, invoice matching and measurement have to be undertaken.The benefits of VMI to an organization are reduction in inventory besides reduction of stock-outs and increase in customer satisfaction. Accurate information which is required for optimizing the supply chain is facilitated by efficient transfer of information. The concept of VMI would be successful only when there is trust between the organization and its suppliers as all the demand information is available to the suppliers which can be revealed to the competitors. VMI optimizes inventory in supply chain and reduces stock-outs by proper planning and centralized forecasting.Consignment ModelConsignment inventory model is an extension of VMI where the vendor places inventory at the customer’s location while retaining ownership of the inventory.The consignment inventory model works best in the case of new and unproven products where there is a high degree of demand uncertainty, highly expensive products and service parts for critical equipment. The types of consignment inventory ownership transfer models are: pay as sold during a pre-defined period, ownership changes after a pre-defined period, and order to order consignment.The issues that the VMI and consignment inventory model encounter are cost of developing VMI system, invoicing problems, cash flow problems, Electronic Data Interchange (EDI) problems and obsolete stock.Enabling PracticesThe decision makers have to make prudent decisions on future course of action of a project relating to the following variables: Forecasting and Inventory Management,Inventory Management practices,Inventory Planning,Optimal purchase, Multichannel Inventory, Moving towards zero inventory.To improve inventory management for better forecasting, the 14 best practices that will most likely benefit business the most are:•Synchronize promotions;•Revamp the organizational structure;•Take a longer view of item planning;•Enforce vendor compliance;•Track key inventory metrics;•Select the right systems;•Master the art of master scheduling;•Adhere to exception reporting;•Identify lost demands;•Plan by assortment;•Track inbound receipts;•Create coverage reports;•Balance under stock/overstock; and•Optimize SKUs.This will leverage the retailer’s ability to buy larger quantities across all channels while buying only what is required for a specified period in order to manage risk in a better way. In most multichannel companies, inventory is the largest asset on the balance sheet, which means that their profitability will be determined to a large degree by the way they plan, forecast, and manage inventory (Curt Barry, 2007). They can follow some steps like creating a strategy,integrating planning and forecasting, equipping with the best-laid plans and building strong vendor relationships and effective liquidation.Moving Towards Zero InventoryAt the fore is the development and widespread adoption of nimble, sophisticated software systems such as Manufacturing Resource Planning (MRP II), Enterprise Resource Planning(ERP), and Advanced Planning and Scheduling (APS) systems, as well as dedicated supply chain management software systems. These systems offer manufacturers greater functionality. To implement ‘Zero Stock’ system, companies need to have a good information system to handle customer orders, sub-contractor orders, product inventory and all issues related to production. If the company has no IT infrastructure, it will need to build it from the scratch.A good information system can help managers to get accurate data and make strategic decisions. IT infrastructure is not a cost, but an investment. A company can use RFID method,network inventory and other software tools for inventory optimization.Radio Frequency Identification (RFID)RFID is an automatic identification method, which relies on storing and remotely retrieving data using devices called RFID tags or transponders.RFID use in enterprise supply chain management increases the efficiency of inventory tracking and management. RFID application develops asset utilization by tracking reusable assets and provides visibility, improves quality control by tagging raw material, work-in-progress, and finished goods inventory, improves production execution and supply chain performance by providing accurate, timely and detailed information to enterprise resource planning and manufacturing execution system.The status of inventory can be obtained automatically by using RFID. There are many benefits of using RFID such as reduced inventory, reduced time, reduced errors, accessibility increase, high security, etc.Network InventoryA Network Inventory Management System (NIMS) tracks movement of items across the system and thus can locate malfunctioning equipment/process and provide information required to diagnose and correct problem areas. It also determines where capacity is to be added, calculates impact of market conditions, assesses impact of new products and the impactof a new customer. NIMS is very important when the complexity of a supply chain is high. It determines the manufacturing and distribution strategies for the future. It should take into consideration production, location, inventory and transportation.The NIMS software, including asset configuration information and change management,is an essential component of robust network management architecture.NIMS provideinformation that administrators can use to improve network management performance and help develop effective network asset control processes.A network inventory solution manages network resource information for multiple network technologies as well as multiple vendors in one common accurate database. It is an extremely useful tool for improving several operation processes, such as resource trouble management, service assurance, network planning and provisioning, field maintenance and spare parts management.The NIMS software, including asset configuration information and change management, is an essential component of strong network management architecture. In addition, software tools that provide planning, design and life cycle management for network assets should prominently appear on enterprise radar screens.Inventory Optimization Softwarei2 Inventory Optimizationi2 solutions enable customers to realize top and bottom-line benefits through the use of superior inventory management practices. i2 Inventory Optimization can help companies monitor, manage, and optimize strategies to decide—what to make, what to buy and from whom, what inventories to carry, where, in what form and how much—across the supply chain. It enables customers to learn and continuously improve inventory management policies and processes, strategic analysis and optimization.Product-oriented industry can install i2 Inventory Optimization and develop supply chain. Through this, the company can reduce inventory levels and overall logistics costs. It can also get higher service level performance, greater customer satisfaction, improved asset utilization, accelerated inventory turns, better product availability, reduced risk, and more precise and comprehensive supply chain visibility.Oracle Inventory OptimizationOracle Inventory Optimization considers the demand, supply, constraints and variability in extended supply chain to optimize strategic inventory investment decisions. It allows retailers to provide higher service levels to customers at a lower total cost. Oracle Inventory Optimization is part of the Oracle e-Business Suite, an integrated set of applications that are engineered to work together.Oracle Inventory Optimization provides solutions when demandand supply are in ambiguity. It provides graphic representation of the plan. It calculates cost and risk.MRO SoftwareMRO Software (now a part of IBM's Tivoli software business) announced a marketing alliance with inventory optimization specialists Xtivity to enhance the service offering of inventory management solutions for MRO Software customers. MRO offers Xtivity's Inventory Optimizer (XIO) service as an extension of its asset and service managementsolutions.Structured Query Language (SQL)Successful implementation of an inventory optimization solution requires significant effort and can pose certain risks to companies implementing such solutions. Structured Query Language (SQL) can be used on a common ERP platform. An optimal inventory policy can be determined by using it. Along with it, other metrics such as projected inventory levels, projected backlogs and their confidence bands can also be calculated. The only drawback of this method is that it may not be possible to obtain quick real-time results because of architectural and algorithmic complexity. However, potential scenarios can be analyzed in anticipation of results stored prior to user requests.Some ExamplesToyota’s Practice in IndiaToyota, a quality conscious company working towards zero inventory has selected Mitsui and Transport Corporation of India Ltd. (TCI) for their entire logistic solutions encompassing planning, transportation, warehousing, distribution and MIS and related documentation. Infrastructure is a bottleneck that continues to dog economic growth in India. Transystem renders services like procurement, consolidation and transportation of original equipment manufacturer's parts, through milk run operations from various suppliers all over India on a JIT basis, transportation of Complete Built-up Units (CBU) from plant to all dealers in the country and operation of CBU yards, coordination and transportation of Knock Down (KD) parts from port of entry to manufacturing plant, transportation of aftermarket parts to dealers by road and air to Toyota Kirloskar Motors Pvt. Ltd.Wal-MartWal-Mart is the largest retailer in the United States, with an estimated 20% of the retail grocery and consumables business, as well as the largest toy seller in the US, with an estimated 22% share of the toy market. Wal-Mart also operates in Argentina, Brazil, Canada, Japan, Mexico, Puerto Rico and UK.Wal-Mart keeps close track of the inventories by extensively adopting vendor-managed inventory to streamline the flow of goods from manufacturer to the store shelf. This results in more turns and therefore fewer inventories.Wal-Mart is an early adopter of RFID to monitor the movement of stocks in different stages of supply chain. The company keeps tabs on all of its merchandize by outfitting its products with RFID.Wal-Mart has indicated recently that it is moving towards the aggressive theoretical zero inventory model.Chordus Inc.Chordus Inc. has the largest division of office furniture in USA. It has advanced logistics and a model of zero inventory. It has Internet-based system for distribution network with real-time updates and low costs. Chordus determined that only SAP R/3 could accommodate this cutting-edge operational model for its network of 150 dealer-owned franchises in 44 states supported by five nationwide Distribution Centers (DCs) and a fleet of 65 delivery trucks. Small Scale Cycle Industry Around LudhianaIn and around Ludhiana, there are many small bicycle units, which are not organized.They have a sharp focus on financial and raw material management enjoying a low employee turnover. They have been practicing zero inventory models which became popularin Japan only much later. Raw material is brought into the unit in the morning, processed during the day and by evening the finished product is passed on to the next unit. Thus, the chain continues till the ultimate finished product is manufactured. In this way, the bicyclesused to be produced in Ludhiana at half the production cost of TI Cycles. Even the large manufacturers of cycles, like Hero cycles, Atlas cycles and Avon cycles are reported to maintain only one week's inventory.ConclusionInventory managers are faced with high service-level requirements and many SKUsappreciate the complexity of inventory optimization, as well as the explicit control that is needed over total investment in warehousing, moving and logistics. Inventory optimization can provide both an enormous performance improvement for the supply chain and ongoing continuous improvements over competitors. The company achieves the stability needed to have enough stock to meet unpredictable demands without wasteful allocation of capital. Having the right amount of stock in the right place at the right time improves customer satisfaction, market share and bottom line. Certainly, the organizations that are able to takeinventory optimization to the enterprise level will reap greater benefits. Zero inventory may be wishful thinking, but embracing new technologies and processes to manage one's inventory more efficiently could move one much closer to that ideal.译文：零库存方法对于一个企业来说，在供应链中优化库存管理是至关重要的。
存货管理存在的问题与对策[外文翻译]
外文翻译Inventory management problems and countermeasures Material Source: Author: Qi Manla The importance of inventory management. In order to ensure continuity of production and management process,companies must have a plan to purchase,consumption and sale of stock,it is indispensable to the process of production and management of assets,but also to ensure continuous production and business activities necessary for the smooth.Corporate emphasis on inventory management and management is good or bad,take a direct reflection of the average stock fund business is a big difference.Proved to enhance inventory control and management of the enterprises will brink of ruin back to life may be, on the contrary,the vibrant business and gradually make trouble.Inventory control and management of the implementation of the key is to control the total occupied stock is reasonable to form the total inventory is appropriate proportion of the inventory, analysis to identify the formation of business inventories take unreasonable and reasons for the backlog in order to take measures to control inventory reserves and lower business inventory level, the average amount of funds used to improve the inventory turnover rate and turnover rate of total assets, and ultimately improve the efficiency of enterprises. As small and medium enterprises or private enterprises are in rural entrepreneurship and capital accumulation stage of development, how to maximize the value of the stock of small and medium enterprises, reduce costs and risks of holding inventory is the enterprise development need to address the important issue, but also to improve business efficiency and an important way to profitability.Inventory management of the status quo. Over the years, the management of SMEs show a weak foundation, from a low base, the management alone only stay in the family tradition extensive management level, no sound, sound internal management system, and no awareness or attention inventory control and management of enterprise production and management process is an important part.Internal control system is not perfect, job responsibilities and rights are not clear because there are fewer companies, each part-time management more for key production and lack of market forecasts and effective monitoring, are often the final say one person is responsible for completion of the procurement marketing, Paymentprocedures for receiving and processing out of storage so the whole process.Inventory reserves unreasonable, excessive amount of funds used to provide the analysis of data, in general, SMEs in stock funds average occupancy as current assets 40% -50% of the total, but also because of the industry vary. Enterprises are often overlooked from the initial inventory management, use of funds do not care how much inventory, the development of the enterprise inventory backlog, a serious shortage of liquidity, potentially a considerable backlog of capital, resulting in cash flow speed slowed down significantly, to a certain extent, affected the normal production business activities, difficulties in controlling inventory costs, this is a common problem, but also long been plagued by difficulties of enterprise development.Inventory management is not standardized, resulting in loss does not deserve, some enterprises care for immediate benefits information distortion, while ignoring the long-term development, accounting treatment is not standardized, the sales revenue does not carry over stocks of finished products according to the actual, on the recovery of money not accounted for, the formation of CPB funding, resulting in greater than the actual inventory carrying inventory number, account does not deserve; part of the associated enterprises transfer goods between the two sides signed a sales agency contract is not, consignment or credit sales of goods not accurately included in the inventory, number is greater than the number of physical book form; some companies are not required to set custodian positions, not a breakdown of the required settings.Computerized inventory management did not materialize. 500 top-ranked money in Wal-Mart is the first investment in the retail information systems, such as the use of computers to track inventory, the use of barcode technology (1980), the use of EDI (1985), the use of wireless scanning guns (1988), which established a highly efficient, and improve computer systems,Can guarantee that within an hour to grasp the global inventory of each store a variety of merchandise, shelves, and sales. We exception of a few large companies, most enterprises have yet to achieve computerized management. As stock a wide range of relatively large workload accounting, greatly reduces the work efficiency. This can easily produce the following disadvantages: First, the impact of inventory accounting timeliness and accuracy, will cause the carrying amount of data does not match the actual inventory, resulting in a large number of potential losses, resulting in financial statements can not reflect the financial position; the second is Reconciliation is not the case in a timely manner, such as the occurrence of theft, etc., is not easy to discover, is not conducive to strengthening internal management, lack ofstaff or have a certain quality of the situation will be different degrees of quality of inventory accounting.Failed to make full use of third-party logistics management. With the continuous development of market economy, economic socialization, and continuously enhance the level of information, business organization and management model, a big change, the traditional method of inventory management company's own material resources and third party logistics significantly underutilized.Of inventory management and control measures for the common inventory management problems of SMEs, with a company owned in recent years, some of the actual situation of enterprise management, the implementation of the following companies the appropriate inventory management strategies:Establish a sound internal control system, internal control system to play the role of the current inventory, the inventory of some enterprises set up internal control system is still not enough attention,For example: purchasing, production, marketing and other related departments and job responsibilities, authority is not clear, ignore the posts from each other, control and supervision, often occur between departments or a person having the final say buck the phenomenon, resulting in excess inventory stocks , tying up funds too large, to the immeasurable loss of enterprises, the main reason is that inventory does not establish a sound internal control system.SMEs to improve the legal system in accordance with relevant laws and fulfill the rights and obligations of legal persons, organizations internal control system, inventory, production and management features combined with the enterprise, from the strict procurement, sales system, standardize the inventory purchase, consumption, marketing chain, the establishment of supply, seller information files, to enhance their reputation, quality grade management, to further clarify the functions of the job responsibilities, strict implementation of the principle of separation of incompatible positions, the internal control system to play a stock mutual containment role.For example: the legal representative of the business accounting, accounting information, the authenticity, integrity, responsibility, accounting, personnel and operational staff, custodial staff the responsibility of the respective rights positions must be separated, mutual supervision and mutual constraints, can effectively prevent malpractices, the occurrence of acts of abuse of power, control and reduce inventory costs and maintain the interests of SMEs.In recent years, a company owned enterprises by strengthening management, and gradually establish and improve the related internal control system, implementation ofstandardized management, and received good results. For example: the implementation of the SME bidding parity materials procurement, from time to time to check the purchase and sale contracts owned enterprises and increase the implementation of the indicators of assessment efforts, regular rotation of accountants and other measures in order to control inventory purchase costs, reduce funds used to accelerate the stock liquidity purposes.Focus on corporate management training to improve their overall quality, according to the information reflected in the formation of SMEs in China there are two basic categories, one in the early 90s, some state-owned enterprises to address the staff, the children set up collective enterprises employment, the scale relatively small, with no loss, mainly dependents;Second, the reform and opening up some of the first wealthy individuals to invest in the township and private enterprises, is similarly small, weak infrastructure, a more flexible mode of operation characteristics, generally use the family's traditional management model. For example: the concept of small-peasant mentality strong management staff in the employment of multiple use of a big emotion, ignores the ideological, professional quality requirements,Therefore, there is production technology by small and medium enterprises to explore the internal management of non-permissive, not corporate profit and loss analysis of the phenomenon, the main reasons is legal or management of generally low quality of personnel.Enterprises to adapt to the market economy can not always stay in the "chipping away, content with" business philosophy, to achieve the management from extensive to intensive, meticulous management of the cross.Human resources management system must be established, selection or appointment of good moral character, due diligence services for business, professional skills, work experience as the management of inventory procurement, access to libraries, marketing, financial management of key positions in the work; strengthen learning and training management personnel, and continuously improve their overall quality, fully mobilize the enthusiasm of managers play.Strengthen the tracking of the stock of information, strict inventory control and management of SME managers often stock inventory control information is not timely or too "confident", which led to the forecast demand for corporate stocks is much greater than the actual demand; there the relationship between enterprises and customers reflect too much on the Humanized, prompting them to purchase and store all the inventory needs of customers;Susceptible to influence the procurement marketto follow suit, regardless of the capacity of their own money, purchasing excess inventory, warehouse storage for a long time, resulting in significant increase in inventory costs of inventories, leading to a serious shortage of funds, affecting the normal production and operation.Therefore, to enhance the storage of inventory strict supervision and control. Enterprises to operate according to their characteristics, reasonably determine a certain number of basic principles for the management of inventory, ground into small purchase, so a lot of money piled up in inventory, the use of modern inventory management tools, to keep abreast of changes in inventory tracking, detailed analysis and try to to make inventory storage costs, inventory shortages caused by insufficient cost, ordering, shipping and delivery costs and the lowest of the three to determine the suitable time of purchase and purchase volume,As far as possible in a variety of inventory costs and inventory trade-off between efficiency, to achieve the best combination of both. SMEs in the inventory management is currently relatively small investment, enhance inventory control and management can bring potential benefits have not yet taken seriously, enterprises should attach importance to internal software inventory management, inventory management should also gradually increase its investment in hardware, which is further strengthen the effective inventory management and control measures.Establish a scientific and efficient inventory management system. Enterprises should establish a scientific and efficient inventory management system and continuous improvement with the development of enterprises. Inventory control methods should be used daily inventory centralized hierarchical management responsibility system. Development of indicators departments should refer to the historical data, combined with current reality, the decomposition stock index fund plan to the enterprise management of the relevant functional departments.For example: a variety of materials and supplies owned by the public sector management,products,semi-owned management,production department,in charge of the centralized department responsible for the fixed capital stock and the specific management approach. Then in charge of various departments to achieve their respective targets at different levels under the units and individuals at all levels,the implementation of inventory management at different levels.Logistics resources within the enterprise directly affects the economic purchases of inventory, storage capacity and inventory costs. In business management, the integration of logistics resources within the enterprise has been valued by mostbusinesses, such as using only the internal logistics resources, to meet the enterprises to reduce costs and improve competitiveness requirements, and use third-party logistics to enhance inventory management plays an important role .First, help to reduce storage costs, transportation costs, travel costs, so as reduce costs and improve the competitiveness of products; second is to reduce inventory storage occupied by the funds to improve the utilization of funds;Third party logistics companies specializing in logistics, a wealth of expertise and experience, will help improve the enterprise's logistics management, to accelerate the turnover rate of their products, but also help enterprises to capture the market, improve the image of products and services; Fourth Logistics Outsourcing can reduce the investment cost of logistics facilities, logistics and personnel management costs, reduced circulation, so that enterprises will be the allocation of resources in the core business.In short, by strengthening the enterprise inventory management, reduce overall costs to achieve the goal, effectively ensure the continuous production and normal business activities, thereby enhancing the competitiveness of products, to ensure business continuity, stability and healthy development.译文存货管理存在的问题与对策资料来源: 作者:斯卡泊莱·齐曼拉存货管理的重要性。
存货管理问题研究的外文参考文献2020年
存货管理是企业运营中一个重要的环节，对于企业的盈利能力、资金周转以及客户满意度都有着重要的影响。
在国内外学者之间，对于存货管理问题的研究也是一个热门的话题。
早在2020年，就有许多外文参考文献对于存货管理问题进行了深入探讨和研究。
接下来，将会介绍几篇在2020年发表的有代表性的外文参考文献，并进行综合分析和比较，以期为国内相关研究提供一定的借鉴和启发。
1. "Inventory management practices and performance of small and medium scale enterprises in Nigeria" (Ojo, A. et al., 2020)这篇文章主要研究了尼日利亚的中小企业的存货管理实践及其对企业绩效的影响。
通过对200家中小企业的调查研究发现，存货管理实践水平较低，存在多样化的问题，而且这些问题对企业的盈利能力产生了负面影响。
对于这方面的问题，研究者也提出了相关的建议，并希望可以引起企业和政府的重视。
2. "Inventory Management and Performance of Small and Medium Enterprises in Kisumu Municipality, Kenya" (Owino, C., 2020)该文研究对象为肯尼亚基苏木市的中小企业，重点分析了存货管理与企业绩效之间的关系。
通过问卷调查和深入访谈，研究发现存货管理水平和企业绩效之间存在显著的正相关关系，而且在中小企业影响下的情况下，存货管理在企业绩效中具有重要作用。
研究者也提出了管理建议，旨在帮助企业提高存货管理水平，提升自身绩效。
3. "The effect of inventory management on firm performance: evidence from the Jua Kali Sector in Nakuru Town, Kenya" (Sirma, K. et al., 2020)该研究以肯尼亚纳库鲁镇的小规模制造业为研究对象，探讨了存货管理对企业绩效的影响。
存货管理研究英文文献
存货管理研究英文文献Inventory Management Research LiteratureInventory management is a crucial aspect of any business that involves the management of goods or products. This process involves recording, tracking, and updating the level of stock that an organization has. Effective inventory management ensures that a business maintains optimal stock levels, reduces the risk of stockouts, and avoids overstocking, which can lead to the wastage of resources. This article will examine the available research literature that relates to inventory management.Inventory ModelsInventory models refer to mathematical models that are used to determine the optimal order quantity and reorder points in inventory management. There are various types of inventory models, including EOQ (Economic Order Quantity) and the ROP (Reorder Point) model. The EOQ model is used to determine the most efficient order quantity for a particular inventory item, while the ROP model is used to determine the point at which to reorder inventory. Research has shown that organizations that use inventory models have a better chance of reducing their holding costs, improving customer satisfaction, and increasing operational efficiency.Inventory Management SystemsInventory management systems are software programs that help businesses monitor and control their inventory levels. The systems provide real-time data on stock levels, reorder points, and inventory turnover. Research shows that inventorymanagement systems help organizations reduce the risks of stockouts, improve order fulfillment, and reduce inventory costs. Additionally, the systems help organizations optimize their inventory levels, which helps them reduce the amount of capital they need to invest in inventory.Just-In-Time (JIT) Inventory ManagementJust-In-Time (JIT) inventory management is a production strategy that aims to minimize inventory levels by producing products only when needed. This approach enablesorganizations to reduce inventory levels, increaseoperational efficiency, and optimize production processes. Research has shown that JIT inventory management can help organizations reduce their inventory holding costs by up to 30%, improve productivity, and increase customer satisfaction.ABC AnalysisABC analysis is a technique used to categorize inventory items based on their value. The technique divides inventory into three categories: A-items, B-items, and C-items. A-items are high-value items that account for the majority of an organization's inventory value. B-items are medium-value items, while C-items are low-value items that make up thebulk of the inventory. Research shows that ABC analysis helps organizations prioritize their inventory management efforts, reduce inventory holding costs, and optimize inventory levels.ConclusionEffective inventory management is essential for any business that deals with physical products or goods. The available research literature shows that various methodologies, tools, and techniques can help organizations optimize their inventory levels, reduce costs, and improve customer satisfaction. Organizations should consider adoptinginventory management systems, using inventory models, implementing JIT inventory management, and leveraging ABC analysis to optimize their inventory management practices.。
存货管理外文文献
存货管理外文文献存货管理是企业经营中至关重要的环节之一。
合理的存货管理可以帮助企业提高资金利用率、降低库存成本、提升供应链的运作效率。
本文将介绍三篇外文文献，探讨存货管理的相关理论和实践经验。
文献一：Effective Inventory Management: Impact on Cash Flow management and Delivery Performance (Cai and Luo, 2012)这篇文献着重探讨存货管理对于现金流管理和交货绩效的影响。
作者通过实证研究表明，实施有效的存货管理可以显著改善企业的现金流情况和交货绩效。
文章提出了三个主要的存货管理策略：准确的需求预测、合理的库存水平和高效的供应链管理。
在需求预测方面，作者提出了使用先进的预测方法和技术来预测市场需求，减少预测误差和存货积压。
文章还探讨了合理的库存水平的重要性，包括确定安全库存、经济批量和最佳订货点等方面的决策。
在供应链管理方面，作者提出了合作伙伴关系的重要性，建议企业与关键供应商建立紧密的合作关系，提高供应链的可靠性和灵活性。
综上所述，文献一认为，采取有效的存货管理策略可以改善企业的现金流情况和交货绩效，使企业能够更好地应对市场的变化和竞争。
文献二：The Impact of Inventory Management Practices on Financial Performance of Firms: An Empirical Investigation (Chopra et al., 2017)这篇文献旨在研究存货管理实践对企业财务绩效的影响。
作者使用了回归分析方法，研究了存货处理、采购和供应链管理等存货管理实践对企业财务绩效的影响。
研究结果显示，有效的存货处理方法可以显著提高企业的财务绩效，特别是通过减少存货积压和降低库存成本来改善现金流情况。
此外，合理的采购策略和供应链管理也对财务绩效有着积极的影响。
课题_近两年内存货管理的外文参考文献
摘要：存货管理是企业内部控制的重要环节，是企业实现经营目标，贯彻经营方针和决策，维护流动资产安全与完整，保证财务收支合法、会计信息真实性的一种内部自我协调、制约和监督的控制系统。
存货的管理不仅有助于防止存货业务的错误记录和舞弊行为的发生，还能使企业加强成本控制，实施低成本战略，文章通过分析中小企业在存货管理方面存在的问题，从整体上提出改善该企业存管理中存在的具体问题的对策。
关键词：存货，存货管理，内部控制制度，存货管理模式中小企业作为推动我国社会经济发展的主要生力军，有着旺盛的生命力和不可预料的发展潜力。
然而，存货管理薄弱导致其在激烈的市场竞争中面临巨大的困难。
一个企业拥有存货量的多少，反映了资产运作效率，甚至关系到企业的生存和发展。
对中小企业而言，加强存货管理，不仅可以帮助会计人员进行存货的核算，使企业能以最低的成本获得最大的利润，还有助于降低平均资金占用水平，提高企业经济效益，提供的各种库存报表和库存分析可以为企业的决策提供依据，达到存货管理的最终目标。
目前，国内许多中小企业在存货管理方面存在很多问题，这些问题不但影响企业资产的流动能力、资产管理的效率和盈利能力，也不同程度地制约着公司的发展，一、中小企业存货管理中存在的问题1.内部控制制度不完善，职权划分不清。
第一，中小企业普遍由于机构设置不完整，管理人员往往身兼数职。
岗位职责分工不明，只注重存货的购买环节，而忽视存货的仓储与保管、领用与报废环节，造成大量的浪费。
第二，原材料的采购价格由采购人员与供应商进行协商，企业没有专门人员对价格做市场调研，单纯地凭采购人员与供应商签发的发票入账、报销，这就容易给采购员与供应商之间进行勾结提供机会，让采购员赚取“回扣”。
第三，许多仓库主管在管理方面的知识较为丰富，而对原材料质量知识却比较欠缺，在原材料验收这个环节，只是单纯从数量上进行验收，对于质量方面是否符合要求也只能从表面上观察，只有在产品设计和投产时发现质量问题时才要求跟供应商退货，这在很大程度上阻碍了生产的正常进行，甚至会影响准时交货的时间。
存货管理外文文献
What is Inventory Management什么是库存管理Effective inventory management is all about knowing what is on hand, where it is in use, and how much finished product results.Inventory management is the process of efficiently overseeing the constant flow of units into and out of an existing inventory. This process usually involves controlling the transfer in of units in order to prevent the inventory from becoming too high, or dwindling to levels that could put the operation of the company into jeopardy. Competent inventory management also seeks to control the costs associated with the inventory, both from the perspective of the total value of the goods included and the tax burden generated by the cumulative value of the inventory.Balancing the various tasks of inventory management means paying attention to three key aspects of any inventory. The first aspect has to do with time. In terms of materials acquired for inclusion in the total inventory, this means understanding how long it takes for a supplier to process an order and execute a delivery. Inventory management also demands that a solid understanding of how long it will take for those materials to transfer out of the inventory be established. Knowing these two important lead times makes it possible to know when to place an order and how many units must be ordered to keep production running smoothly.Calculating what is known as buffer stock is also key to effective inventory management. Essentially, buffer stock is additional units above and beyond the minimum number required to maintain production levels. For example, the manager may determine that it would be a good idea to keep one or two extra units of a given machine part on hand, just in case an emergency situation arises or one of the units proves to be defective once installed. Creating this cushion or buffer helps to minimize the chance for production to be interrupted due to a lack of essential parts in the operation supply inventory.Inventory management is not limited to documenting the delivery of raw materials and the movement of those materials into operational process. The movement of those materials as they go through the various stages of the operation is also important. Typically known as a goods or work in progress inventory, tracking materials as they are used to create finished goods also helps to identify the need to adjust ordering amounts before the raw materials inventory gets dangerously low or is inflated to an unfavorable level.。
存货管理论文外文文献
三一文库（）/论文〔存货管理论文外文文献〕存货管理是将厂商的存货政策和价值链的存货政策进行作业化的综合过程。
下面是存货管理论文外文文献，欢迎参考借鉴！存货管理论文参考文献一：[1]陈军.防范资金风险与资金管理研究[J].财会研究.2009（18）[2]孙静芹着.集团公司资金集中管理研究[].中国经济出版社，2004[3]刘霄仑主译，英国皇家银行学会（IB）着.现金流量管理[].中信出版社，2002[4]宋倪影.信用“5”分析法的探究[J].会计师.2009（08）[5]曹中新，孙华生，孟晓霖.基于国际化发展过程中的海外资金风险管理--中海油服建立全面的资金风险控制体系的实践综述[J].中国石油和化工经济分析.2008（05）[6]王之君，杨文静.集团资金管理模式研究[J].中央财经大学学报.2006（11）第1页共3页[7]袁琳.构筑集团企业资金结算与集中控制的新系统-中国石化集团财务公司资金结算与集中控制案例研究[J].会计研究.2003（02）[8]王珞.石油工程造价分析应用研究[D].中国石油大学2010[9]王俐.石油工程项目物资采购招评标研究[D].东北石油大学2012存货管理论文参考文献二：[1]王禹博.ZYL石油工程有限公司税务筹划研究[D].辽宁大学2014[2]王俐.石油工程项目物资采购招评标研究[D].东北石油大学2012[3]龚国杨.石油工程项目成本控制模式研究[D].西南财经大学2013[4]王红.胜利石油管理局资金集中管理优化方案研究[D].中国石油大学（华东）2012[5]时甜甜.基于供应链管理理论的企业营运资金管理研究[D].河南大学2014[6]李志东.胜利石油工程有限公司人力资源管理研究[D].中国石油大学（华东）2013[7]龚国杨.石油工程项目成本控制模式研究[D].西南财经大学2013[8]吕哲海.境内外一体化下的石油工程企业资金管理23。
企业存货管理中问题与对策外文文献
淮阴工学院毕业设计(论文)外文资料翻译系〔院〕：江淮学院专业：会计学姓名：露铭学号：3082113127外文出处：The American Society of Mechanical (用外文写)Engineers Agency，2007:27-33 附件： 1.外文资料翻译译文；2.外文原文。
附件1：外文资料翻译译文供给链下的多级存货管理从历史上看，多级供给链、仓库、分销商、零售商等，已经通过大量的库存缓冲被独立管理。
竞争压力的增加和市场的全球化迫使企业开展能够快速满足客户需要的供给链。
为了保持竞争力，降低库存，这些企业必须交互使用多级库存管理，同时降低运营本钱，改善客户效劳。
因各种不同的原因，存货以不同形式存在在供给链中。
在整个供给链中，存货管理失衡，经常会引起“牛鞭效应〞，即需求逆流而上，逐级变异放大的一个阶段。
这种效应引起企业过多的存货积压，使收入减少，运输效率降低，扰乱了库存方案和产品生产方案，同时降低了企业的效劳水平。
多学者已经对这些问题进展了研究，并且强调了对有效地满足客户需求的供给链各阶段之间进展整合的必要性。
除了整合问题，为了确定一个有效地供给链库存政策，还必须处理不确定性问题。
除了对供给和需求的不确定性，与生产和销售过程相关的信息延迟也是供给链的一个特点。
多级供给链中的库存管理是一项重要的容，因为有多面两者都必须相互配合，协调合作。
它们还必须对它们的库存进展协调安排。
有多因素使成功的库存管理变得复杂，例如。
需求的不确定、交货时间、投产日期、产品价格、本钱等，尤其是在不确定性的需求和交货时间下，管理者不能够将多级供给链中的存货管理得最优。
大多数制造企业被组织起来形成了一个制造和分销为一体的网络，这个网络包括了原材料的采购、加工和产品的销售。
当一个产品经过多个阶段才到达最终用户时，多级或者多层次生产/分销网络这些代名词也和前面所述的这样的网络意思一样。
因各种不用的原因，存货以不用的形式存在在整个供给链中。
《企业存货管理存在的问题及对策研究国外文献综述2000字》
企业存货管理存在的问题及对策研究国外文献综述Frank Dooley（2019）指出目前企业库存管理主要采用三种常规方法。
首先，大多数零售商根据项目使用库存控制方法来监控库存水平。
其次，制造商通常更关心生产调度和使用过程管理进行库存管理。
第三，一些企业不积极管理库存。
评估库存管理策略的一种方法是选择服务级别目标。
根据这一目标，库存政策将确定库存需求和提供服务水平的相关成本。
更高的服务水平意味着将安全地保存更多的库存。
Dennis Roth Koch（2018）在《有效的存货管理》文章中提到，首先，库存的目的是避免因消费者的不满而造成的销售损失。
其次，不可能预测确切的需求。
存货通常存放在仓库里，以应对不稳定需求的影响。
最后，还有规模经济。
尽管持有库存是必要的，但这样做的成本很高。
因此，库存管理变得非常重要，这将使公司能够将成本降至最低，并继续满足客户的需求。
西方国家对库存管理内部控制的研究起步较早，取得了丰硕的研究成果。
Embroiderer ( 2016 )明确指出，企业内部控制体系中与业务相关的内部控制是非常关键的。
公司必须明确业务领域的主要控制点，并加以改进和优化。
库存内部控制机制和程序的优化可以使公司实现稳定、可持续的发展。
Philipe Marion ( 2018 )指出，企业必须根据自身发展状况加强库存管理。
这位学者明确了与库存控制相关的主要部门的职能定位，并指出采购部、市场部、生产部、仓储部等一系列部门应共同努力，为这些核心环节构建完善的库存全过程信息共享系统，真正提高经营管理效率。
Pong (2018 )构建了数学模型，本文对英国许多制造企业的库存数量和库存水平进行了实证研究。
公司的收入水平不随库存数量的增加而增加，但库存运营成本的降低提高了库存周转率，在一定程度上优化了公司的收入状况，这意味着有效的库存控制可以提高公司的经济价值。
John F. Raffensperger.（2016）凭借丰富的库存管理实践经验，他在相关事务手册中提出：在库存管理中，必须从每一个环节入手，包括管理人员的素质、管理制度和仓库安全设置，以确保库存存储效率和周转速度。
《企业库存管理研究的国内外文献综述3000字》
企业库存管理研究的国内外文献综述1国内研究现状关于冷冻食品，井刚（2016）通过研究提出，历史需求数据和消费者需求相关数据两部分可能会对冷冻食品需求造成影响。
这两个影响因素可能正确反映了冷冻食品需求的趋势[1]。
佚名（2020）指出，冷冻食品由于全程在最冷温度下保存，具有保质期长、不易腐烂、食用方便等特点，用于包装材料[2]。
卿培志（1992）提出，当食物摄入量低时，干耗量减少；如果冷冻温度冻结，干耗会减少；冻冷空气流量大，蒸汽增加，干耗增加。
因此，减少冷冻食品干耗的条件是增加食品的单位重量，并继续降低室内的高湿度[3]。
关于影响库存成本管理的因素，赵泉午（2010）提出，供应链成本控制决定了库存成本管理水平[4]。
尤皓月（2012）认为，中小企业的库存管理只是流于形式，没有对实物进行真正的监控，对库存量的抵抗不当，缺乏采购计划，日常维护、清点、分类存货，对存货资产进行混合实物管理。
这带来了很多问题，例如大量的营运资金和高昂的采购成本[5]。
刘晓雪（2012）对北京零售企业库存变化及其影响因素进行研究后，发现企业库存周转率与企业规模呈现出正相关关系，与此同时存货周转率还与企业管理水平有密切联系[6]。
但宋英辉（2014）认为，企业存货周转率与企业规模呈负相关[7]。
徐渝辉（2021）指出，农产品加工企业进行存货成本管理的关键点在于能否将库存控制在合理范围内。
控制合理库存就是控制原材料的采购、成品的消耗和开发。
原材料的消耗量往往受生产能力的制约，一般情况下不会为了正常的生产经营而随意调整大批量增减。
成品的消费量往往难以批量增加。
因此，原材料的数量和采购计划对库存管理具有决定性的影响[8]。
刘倩（2016）指出，企业库存管理不合理，很多订单不科学。
一方面，库存积压严重，导致管理成本过高，增加产品成本，制约业务收入。
另一方面，存货占用流动资金比例高，大量存货导致不知道时间资金，降低了公司存货的周转频率，造成公司资金过剩的成本居高不下，尤其是给公司带来更大的财务风险[9]。
存货管理论文外文文献
存货管理论文外文文献存货管理论文外文文献存货管理是将厂商的存货政策和价值链的存货政策进行作业化的综合过程。
下面是存货管理论文外文文献，欢迎参考借鉴！存货管理论文参考文献一：[1]陈军.防范资金风险与资金管理研究[J].财会研究.2009（18）[2]孙静芹着.集团公司资金集中管理研究[M].中国经济出版社，2004[3]刘霄仑主译，英国皇家银行学会（CIB）着.现金流量管理[M].中信出版社，2002[4]宋倪影.信用“5C”分析法的探究[J].会计师.2009（08）[5]曹中新，孙华生，孟晓霖.基于国际化发展过程中的`海外资金风险管理--中海油服建立全面的资金风险控制体系的实践综述[J].中国石油和化工经济分析.2008（05）[6]王之君，杨文静.集团资金管理模式研究[J].中央财经大学学报.2006（11）[7]袁琳.构筑集团企业资金结算与集中控制的新系统-中国石化集团财务公司资金结算与集中控制案例研究[J].会计研究.2003（02）[8]王珞.石油工程造价分析应用研究[D].中国石油大学2010[9]王俐.石油工程项目物资采购招评标研究[D].东北石油大学2012 存货管理论文参考文献二：[1]王禹博.ZYLH石油工程有限公司税务筹划研究[D].辽宁大学2014[2]王俐.石油工程项目物资采购招评标研究[D].东北石油大学2012[3]龚国杨.石油工程项目成本控制模式研究[D].西南财经大学2013[4]王红.胜利石油管理局资金集中管理优化方案研究[D].中国石油大学（华东）2012[5]时甜甜.基于供应链管理理论的企业营运资金管理研究[D].河南大学2014[6]李志东.胜利石油工程有限公司人力资源管理研究[D].中国石油大学（华东）2013[7]龚国杨.石油工程项目成本控制模式研究[D].西南财经大学2013[8]吕哲海.境内外一体化下的石油工程企业资金管理问题研究[D].中国石油大学（华东）2013存货管理论文参考文献三：[1]时甜甜.基于供应链管理理论的企业营运资金管理研究[D].河南大学2014[2]罗道永.大型建筑施工企业“资金池”模式研究[D].西南财经大学2013[3]朱静.油田企业物资供应全生命周期成本管理模式研究[D].中国石油大学（华东）2013[4]程树英.石油钻井工程板块成本消耗定额的编制及管理应用研究[D].中国石油大学（华东）2013[5]张涛.基于单井单元核算的油田企业内部配产优化机制研究[D].中国石油大学（华东）2013[6]陈枫.PR控股集团现金流管理研究[D].中南大学2014[7]杜蕾.基于石油安全的石油工程风险管理研究[D].中南大学2013[8]刘宏江.油田企业预算后评估体系的设计及应用研究[D].中国石油大学（华东）2013。
企业存货管理存在的问题与对策文献综述
企业存货管理存在的问题与对策文献综述企业存货管理存在的问题与对策文献综述XXX科技学院学生毕业设计（论文）文献综述题目企业存货管理存在的问题及对策文院（系）经济管理学院专业班级会计学本科2006级学生姓名XXX学号xxx指导教师（签字）xxx文献综述要求1.文献综述是要求学生对所进行的课题搜集大量情报资料后综合分析而写出的一种学术论文。
其特点“综”是要求对文献资料进行综合分析、归纳整理，使“述”就是要求对综合整理后的文献进行比较材料更加精练明确、更有逻辑层次;专门的、全面的、深入的、系统的描述和评价。
2.文献综述中引用的中外文资料，内容必须与课题或专业方向紧密相关，理工类不得少于10篇，其它不少于12篇。
3.文献综述不少于2000字。
其所附注释、参考文献格式要求同正文。
文献综述的评阅评阅要求:应根据学校“文献综述要求”，对学生的文献综述内容的相关性、阅读数量以及综述的文字表述情况等作具体的评价。
指导教师的评语：指导教师（签字）年月日xxx科技学院本科生毕业论文企业存货管理存在的问题及对策文企业存货管理存在的问题及对策文摘要:存货管理是现代企业管理的重要组成部分加强存货管理是保证生产正常进行的物质基础，并能有效地服务于基本生产、技术改造的全过程。
存货管理的好坏已成为衡量企业管理制度是否完善、存货储备是否合理、流动资金占用是否最低的重要标志关键词:存货管理，存货问题，对策随着经济体制改革的深入及市场竞争的不断加剧，原有的企业存货管理方式不论是在管理模式上还是在管理效果上都已经不能满足现今市场经济的要求。
原有的存货管理方式不但存在较大的风险，而且在成本的控制上属于薄弱环节，这对企业的发展造成了很大的负担及限制。
本课题希望能通过对一些存货管理中存在的问题的分析研究，找出加强企业存货管理的对策，以提高企业的存货管理水平及效率。
本人搜集有关存货管理的期刊20篇，英文文献一篇。
相关文章涉及了存货管理理论和设计体系等。
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淮阴工学院毕业设计(论文)外文资料翻译系（院）：江淮学院专业：会计学姓名：孙露铭学号：3082113127外文出处：The American Society ofMechanical(用外文写)Engineers Agency，2007:27-33 附件： 1.外文资料翻译译文；2.外文原文。
附件1：外文资料翻译译文供应链下的多级存货管理从历史上看，多级供应链、仓库、分销商、零售商等，已经通过大量的库存缓冲被独立管理。
竞争压力的增加和市场的全球化迫使企业发展能够快速满足客户需要的供应链。
为了保持竞争力，降低库存，这些企业必须交互使用多级库存管理，同时降低运营成本，改善客户服务。
因各种不同的原因，存货以不同形式存在在供应链中。
在整个供应链中，存货管理失衡，经常会引起“牛鞭效应”，即需求逆流而上，逐级变异放大的一个阶段。
这种效应引起企业过多的存货积压，使收入减少，运输效率降低，扰乱了库存计划和产品生产计划，同时降低了企业的服务水平。
许多学者已经对这些问题进行了研究，并且强调了对有效地满足客户需求的供应链各阶段之间进行整合的必要性。
除了整合问题，为了确定一个有效地供应链库存政策，还必须处理不确定性问题。
除了对供应和需求的不确定性，与生产和销售过程相关的信息延迟也是供应链的一个特点。
多级供应链中的库存管理是一项重要的内容，因为有许多方面两者都必须相互配合，协调合作。
它们还必须对它们的库存进行协调安排。
有许多因素使成功的库存管理变得复杂，例如。
需求的不确定、交货时间、投产日期、产品价格、成本等，尤其是在不确定性的需求和交货时间下，管理者不能够将多级供应链中的存货管理得最优。
大多数制造企业被组织起来形成了一个制造和分销为一体的网络，这个网络包括了原材料的采购、加工和产品的销售。
当一个产品经过多个阶段才到达最终用户时，多级或者多层次生产/分销网络这些代名词也和前面所述的这样的网络意思相同。
因各种不用的原因，存货以不用的形式存在在整个供应链中。
在任何一个制造过程中，它们可能作为原材料、在制品或者产成品存在。
它们存在于配送仓库，存在于运输途中，或者存在于管道里，它们存在于这些设备的每个链接处。
制造商从供应商处采购原材料，将它们加工成产品并销售给分销商，然后由分销商销售给零售商或者用户。
当一个产品经过多个阶段才到达最终用户，它就形成了一个多级库存系统。
某一库存节点的级库存等于这个库存节点上的所有库存加上转移或者正在转移的任何一个后续节点的库存，减去后续节点的缺货。
在商界有关多级库存系统的分析已经有着悠久的历史。
在许多领域，多级库存管理系统被广泛运用于向客户分销产品。
鉴于这些系统的重要性，许多研究人员通过各种各样的条件和假设开始研究他们的运行特点。
自从哈里斯提出经济订货批量模型以来，研究人员和实际工作者更加积极地关注在不同操作参数和模型假设条件下系统的分析和模型设计。
在过去的十年里，对于多级库存管理模型的研究已经获得了重要成就，主要是因为通过利用现代信息技术，使各个过程和分销阶段的供应链的整体控制逐渐变成可能。
克拉克和斯卡夫最早研究两阶段存货模型。
他们证实了库存系统的基础存货政策的最优性，并提出了一种用于计算最佳订货批量的政策。
贝斯勒和凡诺特进一步发展了两阶段模型，使其包含一般块茎结构。
上面提到的车间仓库问题通过埃本和施拉格分析一个缺货的中央仓库模型解决了。
他们在相等的订货点分配假设条件下，对订购批量做出了更近似的表述。
一些作者也已经考虑到了在各种形式下的这个问题。
由于多阶段问题的复杂和棘手，哈德利和怀廷建议对库存系统采用单层次、单阶级模型。
夏布鲁克把一个订购政策看做是一个仓储和零售商的两级模型，他假设零售商的缺货是完全积压的，而且，夏布鲁克还建立了矩阵（可收回项目控制的多级技术）模型，它明确了在有预算约束的一个低级阶段中使库存水平最小化，这个模型是管理服务部分库存的第一个多级模型，此后，很多研究者提出了一大套模型，他们一般都是在多级框架下寻求最佳批量和安全库存。
除了分析性模型，仿真模型也被开发了出来用于研究多级库存问题中复杂的相互作用问题。
到目前为止，相关的一些文献主要关注于对需求的预测，以及对多阶段供应链库存政策的发展。
需求随机的多阶段系统的存货控制政策已经具有了一个广泛的研究领域。
近年来有许多论文都包含了斯尔福和派克的观点。
用于定期评估标准的统一采购的优点是可以通过规定不同阶段的订购水平获得连续不断的评估标准，这是就所有库存而言，而不是单指设备。
劳以及其他人，迪克斯和戴科克，唐格和里，密特拉和查特基，哈里加，陈，阿克斯特和章，诺齐克和特纳基斯特以及赛欧和郑都在他们的研究中利用了数学模型技术去管理供应链中的多级存货。
迪克斯和戴科克的研究考虑到了不同的多级存货系统，比如配送系统或者生产系统，并且假设订单在一个固定的时间内到达。
哈里加提出了由若干个装配或者整理和储存设备串联在一起组成的单个周期生产系统的随机模型。
阿克斯特，诺齐克和特纳基斯特在他们的文章中都提到了两阶段库存系统。
阿克斯特和特纳基斯特认为零售商都面临不变的无偏好的泊松需要。
麦彻和查特基研究了博特和格拉夫模型，并在他们关于实行快速配送商品的观点的论文“对随机需求下的多级存货问题策略不间断回顾”中进行了进一步的阐述。
这个模型的提出和改进能够扩展多个阶段和两阶段配送系统的内容。
在劳尔的模型中，假设订货时间忽略不计，需求率和生产率是确定的，而且保持固定不变的情况下，缺货是不允许的。
赛欧和郑运用分析模型分析两个重要因素，这两个因素能够帮助半导体制造商根据经验推测订单数量变化的最高程度：一个是供应商的订货时间，另一个是预测的需求更新情况。
他们认为那儿的零售商面临的外部需求与两个连续的时间段相联系，并且零售商利用最新的需求信息来更新它们未来的需求预测。
此外，他们还认为供应商的供货时间是变动的，而且受零售商的订货量的影响。
顿和里在他们的论文中再次阐述了克拉克和斯卡夫的连续多级存货系统并得出了三个关键的结论。
第一，他们提出了最佳多级存货水平的最小近似值以及克拉克和斯卡夫关于基本模型的整个系统成本的最大值。
第二，他们利用马丁格尔预测理论模型说明了克拉克和斯卡夫的最优存货政策结构保留了在与时间线关联下的按需处理。
第三，他们把近似值拓展到了与时间相关联的需求的过程和研究，特别是对于一个回归需求模型，订货时间的影响和一系列存货系统性能的相关性。
通过对有关利用数学模型技术研究供应链下的多级存货管理的文献的回顾，总括起来，可以说，这些文章都考虑到了具有不确定的或者确定的需求的两级，三级或者若干级系统。
他们认为订货时间是固定的，为零，是一个常量，确定的或者是可以忽略的。
他们获得了准确的或者是相似的结论。
德克尔等人分析了数量分段规律对存货成本的影响。
数量分段规律是指传递来自供应商的大订单, 以及来自最近的零售商的小订单, 也就是所谓的进行分段数量判定订单是小型的还是大型。
在由一个供应商和多个零售商组成的系统中,假设所有零售商的客户都存在需求。
然而,德克尔等人指出传递来自供应商的那些大型的订单会导致零售商们考虑降低自身的存货成本。
德克尔等人的研究成果还涉及到了供应商的存货成本。
在莫诃比和波斯纳的研究中包含了存在补充订单和销售损失的不断审查的存货系统的成本分析。
在范德等人的文章中考虑到了当同时存在需求和订货时间不确定情况下的多级存货，周期审查，订制点这些政策。
饭田这篇文章的主要目的是表明近期政策对于多级库存问题是可接受的。
他假设在各阶段的订货时间是固定的。
陈和宋的目标是缩小系统中的长期平均成本。
在陈的系统中，各地应用一种定期回顾或者订货点库存政策。
他们表明各地的库存位置是稳定的，并且这种稳定的分销是均匀且独立于其他的。
在明纳等人的研究中，他调查了在一个由中心仓库和一些当地库存点组成的分销网络中，生产不确定性对库存投资的影响。
将和莫纳罕论述了一个两梯队双通道库存模型，在这个模型中库存是由生产商仓库（上游）和零售店（下游）共同负责的，而产品使用两种供应渠道：传统的零售店和网络直销。
约翰森的系统被假设由基本库存策略控制，其中比较了独立的和随机不独立的订货期。
总之，这些文章都基于一般随机需求来考虑两梯队或者Ｎ梯队库存系统，但有一篇例外，它考虑了马尔可夫需求调节。
通常他们假设固定的订货点，但是其中有两个认为那是随机的。
而他们得出了一样或者相近的解决方法。
在这些多级库存管理文献中用到了很多其他研究方法，比如启发法、变化度量法、隐约集法、模型预测控制法、情景分析法、数据分析法和汇编语言，这些方法很少用而且只有少数作者会用到。
陈和李提出了一个多产品、多阶段、多时期计划模型来解决带有市场需求和产品价格不确定性的多级存货供应网络中的多目标。
其中不确定的市场需求通过一系列各种可能性建成的离散方案模型解释，而模糊设置用于解释买卖者基于产品价格的不相容偏好。
附件2:外文资料翻译原文Multi-echelon inventory management in supplychainsHistorically, the echelons of the supply chain, warehouse, distributors, retailers, etc., have been managed independently, buffered by large inventories. Increasing competitive pressures and market globalization are forcing firms to develop supply chains that can quickly respond to customer needs. To remain competitive and decrease inventory, these firms must use multi-echelon inventory management interactively, while reducing operating costs and improving customer service.Inventories exist throughout the SC in various forms for various reasons. The lack of a coordinated inventory management throughout the SC often causes the bullwhip effect, namely an amplification of demand variability moving towards the upstream stages. This causes excessiveinventory investments, lost revenues, misguided capacity plans, ineffective transportation, missed production schedules, and poor customer service.Many scholars have studied these problems, as well as emphasized the need of integration among SC stages, to make the chain effectively and efficiently satisfy customer requests (e.g. reference). Beside the integration issue, uncertainty has to be dealt with in order to define an effective SC inventory policy. In addition to the uncertainty on supply (e.g. lead times) and demand, information delays associated with the manufacturing and distribution processes characterize SCs.Inventory management in multi-echelon SCs is an important issue, because there are many elements that have to coordinate with each other. They must also arrange their inventories to coordinate. There are many factors that complicate successful inventory management, e.g. uncertain demands, lead times, production times, product prices, costs, etc., especially the uncertainty in demand and lead times where the inventory cannot be managed between echelons optimally.Most manufacturing enterprises are organized into networks of manufacturing and distribution sites that procure raw material, process them into finished goods, and distribute the finish goods to customers. The terms ‘multi-echelon’or ‘multilevel‘production/distribution networks are also synonymous with such networks (or SC), when an itemmoves through more than one step before reaching the final customer. Inventories exist throughout the SC in various forms for various reasons. At any manufacturing point, they may exist as raw materials, work in progress, or finished goods. They exist at the distribution warehouses, and they exist in-transit, or ‘in the pipeline’, on each path linking these facilities.Manufacturers procure raw material from suppliers and process them into finished goods, sell the finished goods to distributors, and then to retail and/or customers. When an item moves through more than one stage before reaching the final customer, it forms a ‘multi-echelon’ inventory system. The echelon stock of a stock point equals all stock at this stock point, plus in-transit to or on-hand at any of its downstream stock points, minus the backorders at its downstream stock points.The analysis of multi-echelon inventory systems that pervades the business world has a long history. Multi-echelon inventory systems are widely employed to distribute products to customers over extensive geographical areas. Given the importance of these systems, many researchers have studied their operating characteristics under a variety of conditions and assumptions. Since the development of the economic order quantity (EOQ) formula by Harris (1913), researchers and practitioners have been actively concerned with the analysis and modeling of inventory systems under different operating parameters and modelingassumptions .Research on multi-echelon inventory models has gained importance over the last decade mainly because integrated control of SCs consisting of several processing and distribution stages has become feasible through modern information technology. Clark and Scarf were the first to study the two-echelon inventory model. They proved the optimality of a base-stock policy for the pure-serial inventory system and developed an efficient decomposing method to compute the optimal base-stock ordering policy. Bessler and Veinott extended the Clark and Scarf model to include general arbores cent structures. The depot-warehouse problem described above was addressed by Eppen and Schrage who analyzed a model with a stockless central depot. They derived a closed-form expression for the order-up-to-level under the equal fractile allocation assumption. Several authors have also considered this problem in various forms. Owing to the complexity and intractability of the multi-echelon problem Hadley and Whitin recommend the adoption of single-location, single-echelon models for the inventory systems.Sherbrooke considered an ordering policy of a two-echelon model for warehouse and retailer. It is assumed that stock outs at the retailers are completely backlogged. Also, Sherbrooke constructed the METRIC (multi-echelon technique for coverable item control) model, which identifies the stock levels that minimize the expected number of backorders at the lower-echelon subject to a bud get constraint. Thismodel is the first multi-echelon inventory model for managing the inventory of service parts. Thereafter, a large set of models which generally seek to identify optimal lot sizes and safety stocks in a multi-echelon framework, were produced by many researchers. In addition to analytical models, simulation models have also been developed to capture the complex interaction of the multi-echelon inventory problems.So far literature has devoted major attention to the forecasting of lumpy demand, and to the development of stock policies for multi-echelon SCs Inventory control policy for multi-echelon system with stochastic demand has been a widely researched area. More recent papers have been covered by Silver and Pyke. The advantage of centralized planning, available in periodic review policies, can be obtained in continuous review policies, by defining the reorder levels of different stages, in terms of echelon stock rather than installation stock.Rau et al. , Diks and de Kok , Dong and Lee ,Mitra and Chatterjee , Hariga , Chen ,Axsater and Zhang , Nozick and Turnquist ,and So and Zheng use a mathematic modeling technique in their studies to manage multi-echelon inventory in SCs. Diks and de Kok’s study considers a divergent multi-echelon inventory system, such as a distribution system or a production system, and assumes that the order arrives after a fixed lead time. Hariga, presents a stochastic model for a single-period production system composed of several assembly/processing and storagefacilities in series. Chen, Axsater and Zhang, and Nozick and Turnquist consider a two-stage inventory system in their papers. Axsater and Zhang and Nozickand Turnquist assume that the retailers face stationary and independent Poisson demand. Mitra and Chatterjee examine De Bodt and Graves’ model (1985), which they developed in their paper’ Continuous-review policies for a multi-echelon inventory problem with stochastic de mand’, for fast-moving items from the implementation point of view. The proposed modification of the model can be extended to multi-stage serial and two -echelon as sembly systems. In Rau et al.’s model, shortage is not allowed, lead time is assumed to be negligible, and demand rate and production rate is deterministic and constant. So and Zheng used an analytical model to analyze two important factors that can contribute to the high degree of order-quantity variability experienced by semiconductor manufactu rers: supplier’s lead time and forecast demand updating. They assume that the external demands faced by there tailor are correlated between two successive time periods and that the retailer uses the latest demand information to update its future demand forecasts. Furthermore, they assume that the supplier’s delivery lead times are variable and are affected by the retailer’s order quant ities. Dong and Lee’s paper revisits the serial multi-echelon inventory system of Clark and Scarf and develops three key results. First, they provide a simple lower-bound approximation to the optimal echelon inventory levels and anupper bound to the total system cost for the basic model of Clark and Scarf. Second, they show that the structure of the optimal stocking policy of Clark and Scarf holds under time-correlated demand processing using a Martingale model of forecast evolution. Third, they extend the approximation to the time-correlated demand process and study, in particular for an autoregressive demand model, the impact of lead times, and autocorrelation on the performance of the serial inventory system.After reviewing the literature about multi-echelon inventory management in SCs using mathematic modeling technique, it can be said that, in summary, these papers consider two, three, or N-echelon systems with stochastic or deterministic demand. They assume lead times to be fixed, zero, constant, deterministic, or negligible. They gain exact or approximate solutions.Dekker et al. analyses the effect of the break-quantity rule on the inventory costs. The break-quantity rule is to deliver large orders from the warehouse, and small orders from the nearest retailer, where a so-called break quantity determines whether an order is small or large. In most l-warehouse–N-retailers distribution systems, it is assumed that all customer demand takes place at the retailers. However, it was shown by Dekker et al. that delivering large orders from the warehouse can lead to a considerable reduction in the retailer’s inventory costs. In Dekker et al. the results of Dekker et al. were extended by also including the inventorycosts at the warehouse. The study by Mohebbi and Posner’s contains a cost analysis in the context of a continuous-review inventory system with replenishment orders and lost sales. The policy considered in the paper by Vander Heijden et al. is an echelon stock, periodic review, order-up-to policy, under both stochastic demand and lead times.The main purpose of Iida’s paper is to show that near-myopic policies are acceptable for a multi-echelon inventory problem. It is assumed that lead times at each echelon are constant. Chen and Song’s objective is to minimize the long-run average costs in the system. In the system by Chen et al., each location employs a periodic-review, or lot-size reorder point inventory policy. They show that each location’s inventory positions are stationary and the stationary distribution is uniform and independent of any other. In the study by Minner et al., the impact of manufacturing flexibility on inventory investments in a distribution network consisting of a central depot and a number of local stock points is investigated. Chiang and Monahan present a two-echelon dual-channel inventory model in which stocks are kept in both a manufacturer warehouse (upper echelon) and a retail store (lower echelon), and the product is available in two supply channels: a traditional retail store and an internet-enabled direct channel. Johansen’s system is assumed to be controlled by a base-stock policy. The independent and stochastically dependent lead times are compared.To sum up, these papers consider two- or N-echelon inventory systems, with generally stochastic demand, except for one study that considers Markov-modulated demand. They generally assume constant lead time, but two of them accept it to be stochastic. They gain exact or approximate solutions.In multi-echelon inventory management there are some other research techniques used in literature, such as heuristics, vary-METRIC method, fuzzy sets, model predictive control, scenario analysis, statistical analysis, and GAs. These methods are used rarely and only by a few authors.A multi-product, multi-stage, and multi-period scheduling model is proposed by Chen and Lee to deal with multiple incommensurable goals for a multi-echelon SC network with uncertain market demands and product prices. The uncertain market demands are modeled as a number of discrete scenarios with known probabilities, and the fuzzy sets are used for describing the sellers’ and buyers’ in compatible preference on product prices.。