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论文作者:www.51lunwen.org论文属性:学术文章 Scholarship Essay登出时间:2013-08-30编辑:yangcheng点击率:4888
论文字数:1145论文编号:org201308292052338672语种:英语 English地区:中国价格:免费论文
摘要:存货管理是企业内部控制制度的重要环节之一,是企业实现经营目标,严格贯彻经营方针和决策,维护流动资产的安全与完整,保证财务收支的合法性以及会计信息的真实性的一种内部自我协调、制约和监督的内部控制系统。
Throughout the development of enterprise inventory management , with the deepening of economic reform and market competition continues to intensify , companies to achieve business objectives and benefits administration, its inventory management system also constantly change , until now, has undergone three revolutions , the specific event as follows :
In 1953, the company's vice president of Toyota Taiichi Ohno created a high-quality, low inventory of production - time production (Just In Time, JIT). JIT inventory management technology is the first revolution , the basic idea is " only when needed , press the desired amount of product needed for the production ," that is the pursuit of a non- stock , or inventory reaches the minimum production system . JIT in Japan, also known as " kanban " management, delivery of spare parts in each container which has a sign, open container production enterprises , it will be signs to the supplier , supplier , after receiving the signs , they begin to prepare for the next Zero parts. Ideally , the next batch of parts delivered , the producers just run out on a number of components. By precisely coordinating production and supply of Japanese manufacturing companies greatly reduced raw material inventory, improve the operational efficiency of enterprises , but also increase the company's profits. Indeed JIT technology as a competitive advantage Japanese auto industry is an important source , but Toyota has become the world's most advanced technology in JIT companies.
Inventory management second motivation for change comes from the CNC and sensor technology , precision machine tools and computer technology widely used in factories , these techniques make the factory setup time from hours to minutes earlier . Help of a computer , the machine quickly from one preset tooling state to another state workers die tool room without having to go far or further processed by artificial test and adjust readiness to accelerate the work of the standby time a key structural changes occur , haunting traditional plant -in-progress inventory and overhead costs also reduced. Toyota is still in the 1970s took the lead in developing this area . As Toyota's engine supplier , Yanmar Diesel (Yanmar Diesel) to emulate Toyota's operating procedures of reforms carried out in less than five years, almost a fourfold increase in the models , but in the product inventory has decreased as much as half the total manufacturing labor productivity also increased more than 100% .
1910s the rise of information technology and Internet technology , the inventory management third revolution took place . Through information technology in the enterprise application ( such as ERP, MRP Ⅱ , etc. ) , you can make the production planning and marketing full sharing of information , planning, procurement, production and sales between sectors can better collaboration. Through Internet technology enables production forecasts more accurate and reliable than ever before . Dell is successful practitioners of this revolution , which make full use of information technology and Internet technology expanded online direct marketing , customized products according to customer requirements . In the beginning, the Internet is also confined to a few research and military purposes , when Dell only through such a network to ca本论文由英语论文网提供整理,提供论文代写,英语论文代写,代写论文,代写英语论文,代写留学生论文,代写英文论文,留学生论文代写相关核心关键词搜索。