电力设备公司库存管理研究
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摘要
在企业物资管理工作中，为了减少库存占用，节约资金，降低物资储存成本和采购成本，经常使用经济批量法来安排物资订货批量和进行库存控制。但是，在实际应用中，由于物资储存成本的确定比较困难，以及企业的生产经营情况和市场形势复杂多变，导致效果不明显。
本文从电力设备公司库存管理现状分析入手，分析该公司库存决策可能存在的问题，接着从无安全储备定量订货模型分析开始，剖析库存总成本中各种费用的构成情况，运用统计方法，证明单位物资储存成本并不都是一个常数。在多数情况下，储存成本可以区分为固定成本和变动成本两部分。因此，经济批量模型假设的前提条件并不完全成立，经济订货批量的计算公式也就需要改进。以此分析为基础，本文对经济批量模型作了修正，对经济订货批量计算公式的一般形式进行了推导，即由特殊形式的推导出一般形式：式中：EOQ——经济订货批量；
D——企业某种物资年需用量；
S——每次订货费用；
H——单位物资年储存成本；
b——单位物资变动储存成本。
也就是说，经济订货批量仅仅与储存成本中的变动部分和物资年需用量、每次订货费用有关。这就是经济订货批量公式的一般形式，它更适合企业的实际情况，从而提高了经济批量法在物资管理中的应用效果。
接着，本文又将经济订货批量计算公式一般形式推广到在有数量折扣的情况下、边消耗边补充的情况下和有安全储备的情况下的运用，以适应企业物资管理工作的多种情况。
最后，本文认为在管理实践中一定要结合生产经营的实际情况，灵活运用管理理论，更好的服务于社会主义经济建设事业。我们在运用经济批量法进行库存决策时，也应注意实际情况的变化，及时给予调整，以利正确决策。
电力设备公司使用一般经济批量公式进行订货决策，通过2001年一年的实际运行，证明是符合生产实际的，取得了很好的经济效果，全年节约库存
西南交通大学硕士研究生学位论文 第I；页
货成本900余万元，其中仅洗精煤一种材料就节约库存成本80余万元。
通过本文的探讨和实际运用，提高了经济批量法这种传统库存决策方法
的应用范围和应用效果，为企业降低库存成本、提高经济效益提供了更有力
的诀策工具。
As far as management for materials of enterprise is concerned, in order to reduce storage quantity, save funds, and reduce costs for storage and procurement of materials, economic batch quantity method is regularly used to perform the order quantity of material and control of storage quantity. However, in practical application, the effect for the above method is not evident resulting from difficulty to determine the storage cost as well as complexity and variety of production & operation condition of the enterprise and market situation.
This article has analyzed the potential problem of the storage strategy by beginning with the current condition of inventory management of electrical equipment company, and by analyzing order model of unsafe reserve ration, the composition of various expenses of total stock cost shall be analyzed by using the statistical method so as to prove that unit reserve cost of material is not always a constant. Under most situations, reserve cost can be divided into two parts, including the fixed cost and variable cost. Therefore, suppose the presupposition of economic batch quantity model not to be completely established, its calculating formula shall be needed to be modified. On the basis of this analysis, this article has modified the economic batch quantity model, in which the general form of calculating formula for economic order quantity has been derived. That is, from special form
The general form has been derived as follows:
in which: EOQ-Economic order quantity
D-Annual consumption of certain material of the enterprise
S-Order expense for each time
H-Annual storage cost per unit material
b-Variable storage cost per unit material Namely, the economic order quantity has relationship only with variable part of
storage cost, annual consumption of materials, and order expense for each time. This is a general form of the economic order batch quantity formula, which is more suitable for practical situation so as to improve the application effect of economic batch quantity method in management of materials.
Then, this article has applied the general form of calculating formula for the economic order batch quantity in the situation with quantity discount, situation of supplementing as consuming, and situation with safe reserve, so as to adapt to various situations of material management of the enterprise.
At last, this article considers that the practical situation for production and business, during the management practice, must be combined. The management theory shall be flexibly utilized to serve the socialist economic construction cause. So we must adjust, according to concrete situation, to be more suitable for objective reality when we apply the economic batch quantity method.
The electric equipment company determines order with the general economic batch quantity formula, which has been proven to confirm to production reality, and obtain good economic effect through one-year practical operation of 2001. The reserve cost of as much as more than 9 million RMB yuan were saved in the whole year, among which the reserve cost of one material (washing finished coal) of more than 800 thousands RMB yuan were saved.
Through discussion and practical application of the article, application range and effect for the economic batch quantity method which is conventional strategy method for stock, have been improved, and more effective strategy methods to reduce stock cost and improve economic benefits have been provided.
本文从电力设备公司库存管理现状分析入手，分析该公司库存决策可能存在的问题，接着从无安全储备定量订货模型分析开始，剖析库存总成本中各种费用的构成情况，运用统计方法，证明单位物资储存成本并不都是一个常数。在多数情况下，储存成本可以区分为固定成本和变动成本两部分。因此，经济批量模型假设的前提条件并不完全成立，经济订货批量的计算公式也就需要改进。以此分析为基础，本文对经济批量模型作了修正，对经济订货批量计算公式的一般形式进行了推导，即由特殊形式的推导出一般形式：式中：EOQ——经济订货批量；
D——企业某种物资年需用量；
S——每次订货费用；
H——单位物资年储存成本；
b——单位物资变动储存成本。
也就是说，经济订货批量仅仅与储存成本中的变动部分和物资年需用量、每次订货费用有关。这就是经济订货批量公式的一般形式，它更适合企业的实际情况，从而提高了经济批量法在物资管理中的应用效果。
接着，本文又将经济订货批量计算公式一般形式推广到在有数量折扣的情况下、边消耗边补充的情况下和有安全储备的情况下的运用，以适应企业物资管理工作的多种情况。
最后，本文认为在管理实践中一定要结合生产经营的实际情况，灵活运用管理理论，更好的服务于社会主义经济建设事业。我们在运用经济批量法进行库存决策时，也应注意实际情况的变化，及时给予调整，以利正确决策。
电力设备公司使用一般经济批量公式进行订货决策，通过2001年一年的实际运行，证明是符合生产实际的，取得了很好的经济效果，全年节约库存
西南交通大学硕士研究生学位论文 第I；页
货成本900余万元，其中仅洗精煤一种材料就节约库存成本80余万元。
通过本文的探讨和实际运用，提高了经济批量法这种传统库存决策方法
的应用范围和应用效果，为企业降低库存成本、提高经济效益提供了更有力
的诀策工具。
As far as management for materials of enterprise is concerned, in order to reduce storage quantity, save funds, and reduce costs for storage and procurement of materials, economic batch quantity method is regularly used to perform the order quantity of material and control of storage quantity. However, in practical application, the effect for the above method is not evident resulting from difficulty to determine the storage cost as well as complexity and variety of production & operation condition of the enterprise and market situation.
This article has analyzed the potential problem of the storage strategy by beginning with the current condition of inventory management of electrical equipment company, and by analyzing order model of unsafe reserve ration, the composition of various expenses of total stock cost shall be analyzed by using the statistical method so as to prove that unit reserve cost of material is not always a constant. Under most situations, reserve cost can be divided into two parts, including the fixed cost and variable cost. Therefore, suppose the presupposition of economic batch quantity model not to be completely established, its calculating formula shall be needed to be modified. On the basis of this analysis, this article has modified the economic batch quantity model, in which the general form of calculating formula for economic order quantity has been derived. That is, from special form
The general form has been derived as follows:
in which: EOQ-Economic order quantity
D-Annual consumption of certain material of the enterprise
S-Order expense for each time
H-Annual storage cost per unit material
b-Variable storage cost per unit material Namely, the economic order quantity has relationship only with variable part of
storage cost, annual consumption of materials, and order expense for each time. This is a general form of the economic order batch quantity formula, which is more suitable for practical situation so as to improve the application effect of economic batch quantity method in management of materials.
Then, this article has applied the general form of calculating formula for the economic order batch quantity in the situation with quantity discount, situation of supplementing as consuming, and situation with safe reserve, so as to adapt to various situations of material management of the enterprise.
At last, this article considers that the practical situation for production and business, during the management practice, must be combined. The management theory shall be flexibly utilized to serve the socialist economic construction cause. So we must adjust, according to concrete situation, to be more suitable for objective reality when we apply the economic batch quantity method.
The electric equipment company determines order with the general economic batch quantity formula, which has been proven to confirm to production reality, and obtain good economic effect through one-year practical operation of 2001. The reserve cost of as much as more than 9 million RMB yuan were saved in the whole year, among which the reserve cost of one material (washing finished coal) of more than 800 thousands RMB yuan were saved.
Through discussion and practical application of the article, application range and effect for the economic batch quantity method which is conventional strategy method for stock, have been improved, and more effective strategy methods to reduce stock cost and improve economic benefits have been provided.
引文
武振业．《生产管理工程学》．西南交通大学出版社．1996
夏华强．《物资管理》．机械工业出版社．1985
施礼明．《现代生产管理》．企业管理出版社．1999
(美)理查德B．蔡斯等．《生产与运作管理》．机械工业出版社．1999
(美)罗纳德J．鲍尔索克斯等．《物流管理》．机械工业出版社．2000
(美)约瑟夫L．卡维纳托等．《专业采购与供应人员指南》．机械工业出版社．2001
(美)哈罗德．孔茨等．《管理学》．经济科学出版社．1995
(日)菊池康也．《物流管理》．清华大学出版社．1999
中国企业管理教育研究会．《工业企业管理》．中国财政经济出版社．1985
刘德尊．《工业企业生产管理》．西南财经大学出版社．1988
赵国良．《工业经济管理》．四川科学技术出版社．1987
温咏棠．《MRPⅡ制造资源计划系统》．机械工业出版社．1994
刘光起．《A管理模式》．企业管理出版社．1999
甘华鸣等《采购管理速成》．企业管理出版社．2002
闰培金等《企业物流内控精要》．中国经济出版社．2001
马工华等《供应链管理》．机械工业出版社．2000
朱兴水．《工业企业的采购与采购管理》．中国经济出版社．2001
康善村．《采购技术》．广东经济出版社．2001
王忠宗．《采购管理手册》．广东经济出版社．2001
王忠宗．《采购管理实务》．广东经济出版社．2001
孟春．《政府采购理论与实践》．经济科学出版社．2001
宋华等．《现代物流与供应链管理》．经济管理出版社．2000
绎明宇等．《物流企业管理》．清华大学出版社．2000
王迎军．《供应链管理实用建模方法及数据挖掘》．清华大学出版社．2001
胡双增等．《物流系统工程》．清华大学出版社．2000
李京文．《中国经济：“十五”预测与21世纪展望》．社会科学文献出版社．2001
冯之楹等．《项目采购管理》．清华大学出版社．2000
张文彦．《采购管理》．台湾联鸣文化有限公司．1997
Gup,Benton E. 《Principles of Financial Management》.John Wiley and Sons. 1987
Soloman,Eyra,and John J.Pringle. 《An Introduction to Financial Management》.Goodyear. 1980
Joseph L. Cavinato. 《The Purchasing Handbook: A Guide for the Purchasing and Supply Professional》.the McGraw-Hill Education.2000
Ronald H. Ballou. 《Business Logistics Management》.Pearson Education,Inc.,2002
夏华强．《物资管理》．机械工业出版社．1985
施礼明．《现代生产管理》．企业管理出版社．1999
(美)理查德B．蔡斯等．《生产与运作管理》．机械工业出版社．1999
(美)罗纳德J．鲍尔索克斯等．《物流管理》．机械工业出版社．2000
(美)约瑟夫L．卡维纳托等．《专业采购与供应人员指南》．机械工业出版社．2001
(美)哈罗德．孔茨等．《管理学》．经济科学出版社．1995
(日)菊池康也．《物流管理》．清华大学出版社．1999
中国企业管理教育研究会．《工业企业管理》．中国财政经济出版社．1985
刘德尊．《工业企业生产管理》．西南财经大学出版社．1988
赵国良．《工业经济管理》．四川科学技术出版社．1987
温咏棠．《MRPⅡ制造资源计划系统》．机械工业出版社．1994
刘光起．《A管理模式》．企业管理出版社．1999
甘华鸣等《采购管理速成》．企业管理出版社．2002
闰培金等《企业物流内控精要》．中国经济出版社．2001
马工华等《供应链管理》．机械工业出版社．2000
朱兴水．《工业企业的采购与采购管理》．中国经济出版社．2001
康善村．《采购技术》．广东经济出版社．2001
王忠宗．《采购管理手册》．广东经济出版社．2001
王忠宗．《采购管理实务》．广东经济出版社．2001
孟春．《政府采购理论与实践》．经济科学出版社．2001
宋华等．《现代物流与供应链管理》．经济管理出版社．2000
绎明宇等．《物流企业管理》．清华大学出版社．2000
王迎军．《供应链管理实用建模方法及数据挖掘》．清华大学出版社．2001
胡双增等．《物流系统工程》．清华大学出版社．2000
李京文．《中国经济：“十五”预测与21世纪展望》．社会科学文献出版社．2001
冯之楹等．《项目采购管理》．清华大学出版社．2000
张文彦．《采购管理》．台湾联鸣文化有限公司．1997
Gup,Benton E. 《Principles of Financial Management》.John Wiley and Sons. 1987
Soloman,Eyra,and John J.Pringle. 《An Introduction to Financial Management》.Goodyear. 1980
Joseph L. Cavinato. 《The Purchasing Handbook: A Guide for the Purchasing and Supply Professional》.the McGraw-Hill Education.2000
Ronald H. Ballou. 《Business Logistics Management》.Pearson Education,Inc.,2002