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ID:456224
大小:43.50 KB
页数:8页
时间:2017-08-04
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1、外文翻译原文canyouprofitfrominventorycontrol?MaterialSource:http://www.asashop.org/autoinc/march/invntctr.htmAuthor:RickLavelyInventorycontrol.Ifyou'relikemostshopowners,thatseemslikeacontradictioninterms.Itdoesn'thavetothough.Youcancontrolyourinventoryratherthantheotherwayaround.Whatdoesinventorymeant
2、oyou?Doesitmeanafter-hoursprojects,suchasextrapaperworkorheatedconversationswithyourbookkeeperovercostvs.markupvs.profitability?Ifyouanswered"yes,"inventoryprobablyalsomeans"pilesofmoney"ontheshelf.Inventoryismoneyontheshelf.Nationalaveragesforatypicalshoprangefrom$10,000to$20,000worthofinventory
3、and30percentofthatinventoryisdead!A21-monthstudyconductedrecentlyonwhatshopownerssellandwhattheystock,revealedthat11percentofshopownerssellsparkplugsbutdon'tstockthem,while18percentstocksparkplugsbutdon'thavewhattheyneed.Whatisthepurposeofinventory?Manyshopownersthinkit'stheretofacilitateshopoper
4、ationbyreducingracktimeandincreasinggrossprofit.Inreality,however,inventoryexiststoimproveyourlevelofservice.How?Therightamountoftherightpartnumberswillprovideyouwithwhatyouneedwhenyouneedit,withoutenormousstressonyouroperatingcapital.Considerthefollowingtwomethodsofinventorycontrol.LastInFirstOu
5、t(LIFO)meansthatwhenthereismorethanoneofagivenpartnumber,yousellthelastonereceived,first.Therationalebeingthatthenewestisprobablythemostexpensive.FirstInFirstOut(FIFO)meansthatwhenthereismorethanoneofagivenpartnumber,youselltheoneyou'vehadthelongest,first.Therationale?Tokeepyourstockrotating.Whet
6、heryouuseLIFOorFIFO,theactualtransfersareonlytakingplaceonpaper.Theolddustypartmaybepulledofftheshelf,butit'sthenewexpensiveonethat'sreducedfrominventory.Askyourbookkeeperwhichisthecorrectmethodforyourbusiness.7Whyshouldyouevenconsidertheseinventorycontrolmethodslistedabove?Takeamomenttocompareth
7、evalueofyourinventorytothevalueofsomepieceofyourequipment.Whenyoupurchasedtheexpensivepieceofequipment,youprobablyconsideredvariousthings.Youprobablyshoppedforthebestpriceandconsideredreturnoninvestment.Iftheequipmentw
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