物流专业英语 电子教案 Unit 17 Inventory management 库存管理,教学任务： 掌握本单元的物流专业术语 掌握本单元的核心概念 熟悉本单元的常用物流英语表达法 熟悉本单元的物流流程,第一部分 Section 1 本单元核心术语 Core terms,inventory 库存 stockholding costs 库存持有成本 storage costs 储存成本 stock deterioration 库存损耗 depreciation 贬值,stocktaking 库存盘点，清点 physical assets 有形资产,第二部分 Section 2 本单元核心概念 Core concepts,What is inventory? 什么是库存？,Inventory refers to stocks of anything necessary to do business. Raw materials, goods in process and finished goods all represent various forms of inventory. 库存是指做业务时所存储的任何必要的东西。原材料、加工中的物料和成品都代表着不同形式的库存。,课堂教学之 Step 1 单词领读 由教师当堂领读生词 纠正学生的发音 领读完之后给学生留出5分钟的时间来温习单词。,课堂教学之 Step 2 重点内容 掌握核心术语 学习时间5分钟,课堂教学之 Step 3 难点学习 理解并背诵核心概念 学习时间5分钟,课堂教学之 Step 4 课文学习 理解课文的意思 对难句进行语法和结构讲解 学习时间30分钟,课文学习提示： 教师在讲解课文时，除对课文进行翻译之外，还要顺带讲解一下难句的语法结构。,Inventory management 库存管理,Definition of inventory management Inventory refers to stocks of anything necessary to do business. Raw materials, goods in process and finished goods all represent various forms of inventory. Each type represents money tied up until the inventory leaves the organization and is paid for. For this reason it is undesirable to hold greater stocks than is necessary. On the other hand, inadequate levels of stock create danger of production hold-ups or failure to meet customer demand. 库存管理的定义 库存是指做业务时所存储的任何必要的东西。原材料、加工中的物料和成品都代表着不同形式的库存，各类库存都表示资金的占用，直到存货离开本单位并收到付款后才不占用资金，由于这方面的原因，人们不愿意持有大于其所需的库存。另一方面，不适当的库存量会带来生产停顿或无法满足客户需求的危险。,Unless inventories are controlled, they can be unreliable, inefficient, and costly. Inventory management involves the management of all aspects relating to stockholding, with the aim of providing the desired level of customer service at optimal cost.,除非库存品得到控制，否则它们就可能是不可靠、效率低并且昂贵。库存管理涉及到和持有库存相关联的所有方面，目的是以最佳成本提供理想的客户服务水平。,The Purpose of inventory One reason for having inventory is the convenience of having things available as and when required. What needs to be available will depend on the type of organization or industry but might include: 库存的目的 持有库存的一个理由是，在需要物料时，就可以方便地获得。需要获得什么样的物料将取决于公司或行业的类别，但可能包括：,production materials (raw materials and components) to support manufacture spares and consumables for repair and maintenance activities finished products ready for delivery to the final customer 供制造用的生产材料(原材料和部件) 用于修理和维护活动的备用件和易耗品 准备给最终客户交货的成品,Another factor is the possibility of cost reduction by taking advantage of bulk discount from suppliers. By having in bulk, we accept a relatively high level of stocks in exchange for a reduction in the purchase price.,另一个因素是有可能通过利用来自供应商的批量折扣来降低成本，通过批量持有，我们接受了相对高一些的库存量，以换取采购价格的降低。,We may also hold stocks as a buffer against things going wrong. For example, we might hold a high level of finished goods so that we can guarantee to meet customer demand. Similarly, we might hold a high level of raw materials stock so as to avoid any hold-up in the production process.,我们也可能会持有库存作为一种缓冲, 以防止事情出问题。例如，我们可能持有高成品库存量，这样就可以保证满足客户需求，同样，我们可能持有高原材料库存，以避免生产进程中的任何停顿。,Stockholding costs Stock is a physical asset with a certain value and an element of cost in production, but it also involves cost in receiving, holding and handling. Holding stock costs money and represents capital that could be used to invest in other areas of activity. The loss suffered by holding stock and consequently not having cash to invest elsewhere is known as an opportunity cost. 库存持有成本 库存是具有一定价值的有形资产以及生产中的一个成本要素。持有库存需要花钱，并且也占用着本可以用来投资到其它活动领域的资金。持有库存所遭受的损失以及因此而缺乏在别处投资的现金就是人们所熟知的 “机会成本”。,The costs of holding stock include the following elements: Storage costs heat, light, rates and depreciation for stores buildings Staff costs manpower for running stores Maintenance of stock record administrative and system costs, including stocktaking and checking Security and insurance Stock deterioration Depreciation 库存成本包括下列要素： 储存成本 取暖、照明、仓储建筑物的费用及其折旧费 员工成本 运营存储的人力 库存记录的维护 行政成本和系统成本，包括存货盘点及核对 安全和保险 库存变质 折旧,These are controllable costs and are used to measure the efficiency of the management of the stockholding process.,这些项目属于可控制成本，可以用来检测库存持有过程的管理效率。,以上内容为第一学时内所应完成的内容,课堂教学之 Step 5 阅读材料 提示：这部分内容由教师指导，学生自学。以提高学生的自主学能力。,Pricing methods 定价策略,There are various methods of pricing that can be used; see below. Only in the cost price method is the actual purchase price of an item used. In all other methods, stock adjustment accounts must be maintained to cater for the variances between purchase price and issue price. 有多种定价方式可以使用；见如下。只有在成本价格的方法里，才会用到一个品种的实际采购价。在其它所有方法中，必须维持库存调整账户以顾及采购价和出货价之间的变异。,Cost price - The actual purchase prices are used. This is simple in principle, but not straightforward in practice. This is because different batches of the same item are likely to have been received into stock at different purchase prices. This method avoids the need for purchase price variance accounts being maintained, but it results in the comparisons of cost and budgets being unrealistic. 成本价法 - 成本价使用了实际的采购价。这在理论上是简单的，但在实践中却不易为之，原因是同一品种的不同批次可能是以不同的采购价入库的，这种方法避免了维持采购价格变更账簿的必要，但它会导致对不切实际的成本及预算进行对比。,Average price - i