外文翻译
i
ve
toryma
ageme
t
MaterialSourcespri
gli
k
AuthorFloydDHedrick
“I
ve
tory”toma
ysmallbusi
essow
ersiso
eofthemorevisiblea
dta
gibleaspects
ofdoi
gbusi
essRawmaterialsgoodsi
processa
dfi
ishedgoodsallreprese
tvariousforms
ofi
ve
toryEachtypereprese
tsmo
eyTiedupu
tilthei
ve
toryleavesthecompa
yas
purchasedproductsLikewisemercha
disestocksi
aretailstoreco
tributetoprofitso
ly
whe
theirsaleputsmo
eyi
tothecashregisterI
aliteralse
sei
ve
toryreferslostocks
ofa
ythi
g
ecessarylodobusi
essThesestocksreprese
talargeportio
ofthebusi
ess
i
vestme
ta
dmustbewellma
agedi
ordertomaximizeprofilsI
faclma
ysmallbusi
esses
ca
otabsorbthetypesoflossesarisi
gfrompoori
ve
toryma
ageme
tU
lessi
ve
loriesare
co
trolledtheyareu
reliablei
efficie
ta
dcostly
SUCCESSFULINVENTORYMANAGEMENT
Successfuli
ve
toryma
ageme
ti
volvesbala
ci
gthecostsofi
ve
torywiththebe
efits
ofi
ve
toryMa
ysmallbusi
essow
ersfailtoappreciatefullythetruecostsofcarryi
g
i
ve
torywhichi
clude
oto
lydirectcostsofstoragei
sura
cea
dtaxesbutalsothecost
ofmo
eytiedupi
i
ve
toryThisfi
eli
ebetwee
keepi
gtoomuchi
ve
torya
d
ote
ough
is
otthema
agerso
lyco
cer
Othersi
cludeMai
tai
i
gawideassortme
tofstockbut

otspreadi
gtherapidlymovi
go
estoothi
I
creasi
gi
ve
torytur
overbut
otsacrifici
g
theservicelevelKeepi
gslocklowbut
otsacrifici
gserviceorperforma
ceObtai
i
glower
pricesbymaki
gvolumepurchasesbut
ote
di
gupwithslowmovi
gi
ve
lorya
dhavi
g
a
adequatei
vemoryo
ha
dbut
otgelli
gcaughtwithobsoleteitems
Thedegreeofsuccessi
addressi
gtheseco
cer
siseasiertogaugeforsometha
for
othersForexamplecomputi
gthei
ve
torytur
overratioisasimplemeasureofma
agerial
performa
ceThisvaluegivesaroughguideli
ebywhichma
agersca
setgoalsa
devaluate
performa
cebutitmustberealizedthatthetur
overratevarieswiththefu
ctio
oli
ve
tory
thetypeofbusi
essa
dhowtheratioiscalculatedwhethero
salesorcostofgoodssold
Averagei
ve
torytur
overratiosfori
dividuali
dustriesca
beobtai
edfromtrade
associatio
s
O
eofthemostimporta
taspectsofi
ve
toryco
trolistohavetheitemsi
stockat
themome
ttheyare
eededThisi
cludesgoi
gi
tothemarkettobuythegoodsearlye
ough
toe
suredeliveryatthepropertimeThusbuyi
grequiresadva
cepla
i
gtodetermi
e
i
ve
tory
eedsforeachtimeperioda
dthe
maki
gthecommitme
tswithoutprocrasti
atio

fTHEPURCHASINGPLANForretailerspla
i
gaheadisverycrucialSi
cetheyoffer
ewitemsforsalemo
thsbeforetheactualcale
dardateforthebegi
i
gofthe
ewseaso
itisimperativethatbuyi
gpla
sbeformulatedearlye
ougr