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1、學(xué)號：09204907天津商業(yè)大學(xué)寶德學(xué)院外文文獻(xiàn)談企業(yè)低值易耗品的管理的方法-以菏澤飛慶金屬材料有限公司為例onCertainEnterpriseLowValueConsumptionManagementMethod-TakeHezeFeiqingMetalMaterialsCo.,Ltd.AsanExample系:國際工商管理系專業(yè)：會計學(xué)班級:會計0909學(xué)生姓名:盧環(huán)指導(dǎo)教師:孫毅2013年4月7onCertainEnterpriseLowValueConsumptionGoods-TakeHezeFeiq
2、ingMetalMaterialsCo.,Ltd.AsanExampleLow-valueconsumptiongoodsmanagementistheprocessofefficientlyoverseeingtheconstantflowofunitsintoandoutofanexistingLow-valueconsumptiongoods.ThisprocessusuallyinvolvescontrollingthetransferinofunitsinordertopreventtheLow-valu
3、econsumptiongoodsfrombecomingtoohigh,ordwindlingtolevelsthatcouldputtheoperationofthecompanyintojeopardy.CompetentLow-valueconsumptiongoodsmanagementalsoseekstocontrolthecostsassociatedwiththeLow-valueconsumptiongoods,bothfromtheperspectiveofthetotalvalueofthe
4、goodsincludedandthetaxburdengeneratedbythecumulativevalueoftheLow-valueconsumptiongoods.BalancingthevarioustasksofLow-valueconsumptiongoodsmanagementmeanspayingattentiontothreekeyaspectsofanyLow-valueconsumptiongoods.Thefirstaspecthastodowithtime.Intermsofmate
5、rialsacquiredforinclusioninthetotalLow-valueconsumptiongoods,thismeansunderstandinghowlongittakesforasuppliertoprocessanorderandexecuteadelivery.Low-valueconsumptiongoodsmanagementalsodemandsthatasolidunderstandingofhowlongitwilltakeforthosematerialstotransfer
6、outoftheLow-valueconsumptiongoodsbeestablished.Knowingthesetwoimportantleadtimesmakesitpossibletoknowwhentoplaceanorderandhowmanyunitsmustbeorderedtokeepproductionrunningsmoothly.CalculatingwhatisknownasbufferstockisalsokeytoeffectiveLow-valueconsumptiongoodsm
7、anagement.Essentially,bufferstockisadditionalunitsaboveandbeyondtheminimumnumberrequiredtomaintainproductionlevels.Forexample,themanagermaydeterminethatitwouldbeagoodideatokeeponeortwoextraunitsofagivenmachinepartonhand,justincaseanemergencysituationarisesoron
8、eoftheunitsprovestobedefectiveonceinstalled.CreatingthiscushionorbufferhelpstominimizethechanceforproductiontobeinterruptedduetoalackofessentialpartsintheoperationsupplyLow-valueco
