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与库存材料成本有关的因素,除材料本身的价格外,还有就是采购费用及库存保管费用。采购费用是指材料采购过程中所发生的一切费用支出[注]。如:供销部门手续费、差旅费、电报电话联系费、采购保管费等。这类费用与材料的采购次数成正比。材料库存保管费用包括:库存材料占有流动资金应付利息,内部搬运、房屋折旧、仓库管理费、库存材料损耗及贬值等。这类费用与材料每次采购的数量成正比(因采购数量决定了库存数量)。在企业某种材料在一定时期内(通常为一年)总需要量一定的条件下,从节约采购费用的角度出发。在理论上应该减少采购次数;但另一方面,为了节省库存保管费,则又应该减少每次采购数量,增加采购次数。因此,采购费用高,库存保管费用则低,反之,采购费用低,库存保管费用则高,两者的函数关系如图:
The factors related to the cost of inventory materials, in addition to the price of the materials themselves, are the purchase costs and the stock keeping costs. Purchasing costs refer to all expenses incurred during material procurement [Note]. Such as: supply and marketing department fees, travel expenses, telegraphic telephone contact fees, purchase custody fees. Such costs are directly proportional to the number of materials purchased. The stock of materials storage costs include: inventory materials, liquidity payable interest, internal handling, depreciation of houses, warehouse management fees, loss of inventory materials and depreciation. This type of charge is directly proportional to the amount of material purchased each time (because the quantity of purchase determines the quantity of inventory). Under the condition that a company’s certain materials have a certain total demand for a certain period of time (usually one year), it is from the perspective of saving procurement costs. In theory, the number of purchases should be reduced; but on the other hand, in order to save inventory storage costs, it should reduce the amount of each purchase and increase the number of purchases. Therefore, the procurement costs are high, and the inventory storage costs are low. On the contrary, the procurement costs are low and the inventory storage costs are high. The functional relationship between the two is shown in the figure: