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。