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近年来,机械工业企业存货(原材料、在制品、产成品)逐年上升,这是企业在经济运行中暴露出的深层次矛盾,应引起企业管理者的重视。 现状透视 目前,企业流动资金周转天数逐年上升,而存货周转逐年下降,出现有的企业存货期末数大于当年实现产品收入的状况。主要表现在: 一、企业的物资采购供应部门,存在质量、批量、数量上把关不严的问题,类如不合格物资、退货品、企业相互抵债品、滞销产品和转产的配件品等,使超储积压物资和报废、浪费物资库存量增多。 二、企业投放单件、多品种产品时,生产部门为了保证产品配套,在编制生产计划时,预投量偏多,造成产品坯料库存,这是一笔为数不小的在制品资金占用。 三、受国家宏观调控影响,企业内部无法按均衡组织生产,企业生产车间任务不足或不均衡生产状况时有发生,为了平衡工人工作量,完成对工人的工时考核,企业在没有订单时,仍然搞预产量。 四、企业在签订非标生产合同时,为了赶交货期,在用户预付款未到(或预付少数)就安排生产,出现有的用户受资金困扰等原因,终止合同,直接造成在制品积压悬空。 五、对市场预测不准,企业较大批量的预投产,时常造成价格、质量、用户需求上的差隔,产品一旦滞销,批量产成品积压难免。同时,为追求产值,只求生产量大,也是产成品
In recent years, the inventory of machinery and industrial enterprises (raw materials, work-in-progress, and finished products) has increased year by year. This is a deep-seated contradiction that enterprises have exposed in their economic operations, and should attract the attention of business managers. Status Quo At present, the number of turnover days for corporate liquidity has increased year by year, and inventory turnover has been declining year by year, and there have been some cases where the end-of-stock inventory was greater than the year when product revenue was realized. Mainly manifested in: First, the company’s material procurement and supply departments, there are issues of poor quality, quantity, and quantity, such as substandard materials, return products, corporate debt products, slow-moving products and conversion of accessories, etc. Overstocked backlogs and scrap, wasted material inventory increased. Second, when enterprises put single and multi-variety products into production, the production department, in order to ensure product support, prepares production plans with a large amount of pre-investment, resulting in inventory of product bills. This is a large amount of WIP capital occupation. 3. Affected by the state’s macro-control, enterprises cannot produce products in a balanced manner within the company. Inadequate or unbalanced production status of the company’s production workshops occurs from time to time. In order to balance the workload of workers, the time assessment of workers is completed, and enterprises still have no orders. Engage in pre-production. IV. When signing a non-standard production contract, the company arranges production for the user’s advance payment (or a small number of advance payment) in order to catch up with the delivery date. Some users are plagued by funds and other reasons, and the contract is terminated. This directly results in the product backlog. Vacant. V. Inaccurate prediction of the market, and the pre-production of large-scale batches of enterprises, often cause differences in prices, quality, and user needs. Once the products are unsalable, the backlog of batches of finished products is inevitable. At the same time, in order to pursue the production value, only the production volume is large, but also the finished product.